Evaluating performance of accounting information systems using a fuzzy logic approach

Ahmad Issa Farhan () and Mohammad Naser Mousa Hamdan ()
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Ahmad Issa Farhan: Al al-Bayt University, Accounting Department, Jordan
Mohammad Naser Mousa Hamdan: Al al-Bayt University, Accounting Department, Jordan

No 5207431, Proceedings of Business and Management Conferences from International Institute of Social and Economic Sciences

Abstract: The study constructs an approach based on the fuzzy logic approach (analytic hierarchy process (AHP) and analytic network process (ANP)) and balanced scorecard (BSC) for evaluating (AISs) performance in the government financial management information system (GFMIS) in Jordan. The (BSC) concept is applied to define the (AHP) and (ANP) with four major perspectives (i.e. financial, customer, internal business process, and learning and growth), and key performance indicators (KPIs) are selected for each perspective. A fuzzy logic approach is then proposed in order to tolerate vagueness and ambiguity of information. A fuzzy logic approach (AISs) is finally constructed to facilitate the solving process. The results provide guidance to (AISs) in the (GFMIS) in Jordan regarding strategies for improving (AISs) performance. The constructed approach is suggested to be a good tool for solving other multiple-criteria decision-making problems.

Keywords: Accounting Information Systems (AISs); Fuzzy Logic Approach (search for similar items in EconPapers)
JEL-codes: E11 M41 M49 (search for similar items in EconPapers)
Pages: 21 pages
Date: 2017-05
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Published in Proceedings of the Proceedings of the 5th Business & Management Conference, Rome, May 2017, pages 54-74

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