A multi-criteria approach to CPA firm selection: a case study

Mary Anne Atkinson and Ozden Bayazit

International Journal of Procurement Management, 2014, vol. 7, issue 1, 1-18

Abstract: The choice of a professional certified public accountant (CPA) firm is vital to organisational success. The appropriate selection of a CPA firm, and thus the ability to obtain relevant and useful professional advice, can either make or break a business. Evaluation and selection of a CPA firm represents a multi-criteria decision-making problem that entails both qualitative and quantitative criteria. This study proposes the use of the analytic hierarchy process (AHP) as a tool for assisting companies to evaluate various CPA firms. Data for our research project were collected from a non-profit organisation based in a large Western Washington city. Sensitivity analysis was also conducted to test the robustness of the decision. We are hoping that our findings will be valuable to companies in their CPA firm selection decisions.

Keywords: CPA firms; CPA firm selection; firm evaluation; analytical hierarchy process; AHP; multicriteria decision making; MCDM; optimisation; certified public accountants; certified public accounting firms; USA; United States. (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijpman:v:7:y:2014:i:1:p:1-18

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