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政大機構典藏 > 商學院 > 企業管理學系 > 期刊論文 > Item 140.119/64239

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/64239

Title:	Supplier evaluation model for computer auditing and decision-making analysis
Authors:	Shih, Kuang-Hsun;Hung, Hsu-Feng;Lin, Binshan
Contributors:	企管系
Keywords:	Computers;Auditing;Internal control;Supplier evaluation;Cybernetics
Date:	2009.10
Issue Date:	2014-02-26 15:37:40 (UTC+8)
Abstract:	Purpose – The purpose of this paper is to present a model and a supporting approach for effective supplier selection decisions. Design/methodology/approach – Structural equation modeling (SEM) and confirmatory factor analysis are applied to test the evaluation principles and samples. Next, the data tested by SEM is used for artificial neural network (ANN) by Likert and fuzzy scales to structure a classification model, accompanying with canonical discriminate analysis (CANDISC) to diminish variables. After the training and test of the model, multiple discriminate analysis is applied to compare the accuracy of the classification. Last, the CANDISC variable reduction method with ANN classification model utilized in the study is applied. Findings – The supplier selection model designed with ANN classification model and fuzzy scales will be more effective than with the traditional statistics analysis. Research limitations/implications – The new paradigm for decision making includes a combination of several effective methods and analysis. Practical implications – This research provides an integrated model for internal auditors and managers to classify their supplier selection decisions. Originality/value – This paper contributes to the new approach of the decision model building process for computer auditing and improves the classification accuracy effectively.
Relation:	Kybernetes, 38(9), 1439-1460
Source URI:	http://dx.doi.org/10.1108/03684920910991469
Data Type:	article
DOI 連結:	http://dx.doi.org/10.1108/03684920910991469
DOI:	10.1108/03684920910991469
Appears in Collections:	[企業管理學系] 期刊論文

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