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 firm's overall strategic resource management when environmental factors are uncertain. Copyright 2003 by Kluwer Academic Publishers
Year of publication: |
2003
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Authors: | Kwak, Wikil ; Shi, Yong ; Jung, Kooyul |
Published in: |
Review of Quantitative Finance and Accounting. - Springer. - Vol. 20.2003, 3, p. 277-90
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Publisher: |
Springer |
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