Human Resource Allocation in a CPA Firm: A Fuzzy Set Approach

Wikil Kwak, Yong Shi and Kooyul Jung

Review of Quantitative Finance and Accounting, 2003, vol. 20, issue 3, 277-90

Abstract: 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 firm's overall strategic resource management when environmental factors are uncertain. Copyright 2003 by Kluwer Academic Publishers

Date: 2003
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