Goal programming model for management accounting and auditing: a new typology

Belaid Aouni (), Sheila McGillis () and Mustafa Elkasih Abdulkarim ()
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Belaid Aouni: Qatar University
Sheila McGillis: Laurentian University
Mustafa Elkasih Abdulkarim: Qatar University

Annals of Operations Research, 2017, vol. 251, issue 1, No 3, 54 pages

Abstract: Abstract In practice, generally the accountants are facing complex decision-making situations where they aggregate simultaneously several conflicting and incommensurable factors (dimensions). They look for the decision of the best compromise. The goal programming (GP) is one of the multi-criteria decision aid models that have been applied to the field of accounting. The aim of this paper is to provide an exhaustive literature review of the GP application within the field of accounting and to propose a new typology which serves as a guideline for the accountants to identify the most appropriate variant of GP to deal with specific accounting related decision making situation.

Keywords: Management accounting; Auditing; Goal programming; Multi-criteria decision aid; Typology (search for similar items in EconPapers)
Date: 2017
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DOI: 10.1007/s10479-015-1969-3

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