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Author: | Leitch, R. Steuer, R. Godfrey, J. |
Title: | A search process for multiple-objective management accounting problems: a budget illustration |
Journal: | Journal of Management Accounting Research
1995 : FALL, VOL. 7:1, p. 87-121 |
Index terms: | MANAGEMENT ACCOUNTING FINANCIAL PLANNING BUDGETING |
Language: | eng |
Abstract: | Management accounting multiple-objective decisions may be complex due to numerous objectives and constraints and the optimization criteria and often ill-defined. The authors illustrate these difficulties by describing typical complex management accounting problems and compare leading multiple criteria decision models to identify one that best matches the solution requirements of these problems. The authors conclude that the Combined Tchebycheff/Aspiration Criterion Vector Procedure is the preferable method. |
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