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| Author: | Hassell, J. M. Arrington, C. E. |
| Title: | A comparative analysis of the construct validity of coefficients in paramorphic models of accounting judgments: a replication and extension. |
| Journal: | Accounting, Organizations and Society
1989 : VOL. 14:5/6, p. 527-537 |
| Index terms: | ACCOUNTING RESEARCH DECISION MAKING FINANCIAL MODELS |
| Language: | eng |
| Abstract: | A demonstration that modelling the performance evaluation process in CPA firms is sensitive to the technique employed and to the algorithms used to determine objective weights. Modelling of the performance evaluation process. The analytic hierarchy process. Research methodology. The regressive procedure. Control issues. Data analysis. Effects of elicitation techniques. Regressive weightings. Ancillary analysis. Limitations of the analytic hierarchy process. Two Tables and two Figures illustrate the study. |
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