Department of Financial Management, National Defense University, Beitou, Taipei, 11258, Taiwan.
Department of Accounting, Soochow University, Shihlin, Taipei, 11102, Taiwan.
Eval Program Plann. 2020 Jun;80:101780. doi: 10.1016/j.evalprogplan.2020.101780. Epub 2020 Feb 7.
Corporate fraud risk management strategy has increasingly become a sustainable business development goal. Recent reforms in forensic accounting technology for corporate fraud risk management globally have opened up new avenues for corporate governance and internal control mechanism implementation. This study thus presents an integrated methodology for forensic accounting implementation to improve the identification of the strategy map relationship between the Balanced Scorecard (BSC)-based perspective and criteria, by combining multiple-criteria decision making (MCDM) with the Decision Making Trial and Evaluation Laboratory (DEMATEL) and the Analytic Network Process (ANP) techniques. The results have implications for corporate decision-makers to effectively fulfil corporate governance quality assurance and anti-fraud through a forensic accounting strategy map illustration. From the evaluation and planning perspective, the in-depth analysis of strategy map is useful to obtain an interrelationship that takes as its starting point the practice professions of the decision maker to improve existing strategy alternatives and focus on the valuable strategy paths. In the evaluation planning application, a strategy map of forensic accounting presents the knowledge regarding key indicators' priorities to achieve satisfactory strategy planning and to practice forensic accounting development linked to fraud risk management in Taiwan.
公司舞弊风险管理策略已日益成为企业可持续发展的目标。全球公司舞弊风险管理中的法务会计技术的最新改革为公司治理和内部控制机制的实施开辟了新途径。因此,本研究提出了一种综合的法务会计实施方法,通过将多准则决策(MCDM)与决策试验和评估实验室(DEMATEL)以及分析网络过程(ANP)技术相结合,来提高基于平衡计分卡(BSC)的视角和标准的战略地图关系的识别。该结果对企业决策者具有重要意义,可通过法务会计战略地图说明有效履行公司治理质量保证和反欺诈。从评估和规划的角度来看,对战略地图的深入分析有助于获得一种相互关系,这种相互关系以决策者的实践专业知识为起点,以改进现有的战略选择并专注于有价值的战略路径。在评估规划应用中,法务会计的战略地图呈现了关键指标优先级的知识,以实现令人满意的战略规划,并在台湾开展与舞弊风险管理相关的法务会计发展实践。
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