Human resource allocation in a CPA firm: A fuzzy set approach

The review of existing human resource allocation models for a CPA firm shows that there are major shortcomings in the previous mathematical models. First, linear programming models cannot handle multiple objective human resource allocation problems for a CPA firm. Second, goal programming or multiple objective linear programming (MOLP) cannot deal with the organizational differentiation problems. To reduce the complexity in computing the trade-offs among multiple objectives, this paper adopts a fuzzy set approach to solve human resource allocation problems. A solution procedure is proposed to systematically identify a satisfying selection of possible staffing solutions that can reach the best compromise value for the multiple objectives and multiple constraint levels. The fuzzy solution can help the CPA firm make a realistic decision regarding its human resource allocation problems as well as the firms overall strategic resource management when environmental factors are uncertain. © 2003 Kluwer Academic Publishers.
Publisher
Springer New York
Issue Date
2003
Language
ENG
Citation

REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING, v.20, no.3, pp.277 - 290

ISSN
0924-865X
URI
http://hdl.handle.net/10203/4064
Appears in Collection
KGSF-Journal Papers(저널논문)
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