Financial Assessment using a Fuzzy Analytical Hierarchical Process Method
الموضوعات :Yousef Taleby 1 , Mohammadreza Vatanparast 2 , Keyhan Azadi 3
1 - Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
2 - Faculty of Management and Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
3 - Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
الکلمات المفتاحية: Financial Assessment, Fuzzy AHP, Graduates Skills, communication skills, strategic management,
ملخص المقالة :
Abstract: One of the basic priorities of any country is to designate appropriate financial strategy to reach an optimized education system to to tenure different jobs. The goal of this research is to determine criteria of importance and skills and knowledge ranking needed by Accounting graduates in order to achieve future financial success. To have access to the research goal, accounting education skills related variables recognized and categorized into 7 principal components (strategic management, analyzing skills, leadership skills, increasing capabilities skills, general skills of Accounting, communication skills and personality skills) are selected and the fuzzy AHP is utilized to data analysis. Research results show that strategic management is placed as the first priority and communication skills is considered as the last one according to professionals' points of view.
[1] Bashirimanesh, N., Shahrokhi, S.S., Understanding the Learning of Accounting Students, 10th National Accounting Conference of Iran, Tehran, Al-Zahra University, 2012.
[2] Khani, A., Taybi, J., Determining and prioritizing accounting training skills based on the model of hierarchical analysis, Accounting Knowledge, 2015, 6(23), P. 98-77. (in Persian)
[3] Rahmani, H., Bashirimanesh, N., The need to review the accounting system in the field of accounting, 13th National Conference on Accounting, Tehran, University of Tehran, 2015.
[4] Rahnamaye Roodpashti, F., Vakilifard, H., Raeiszadeh, S.M., Determining the priorities and educational needs of the content of accounting courses from the perspective of students, university professors, professionals and providing an effective model, Accounting and auditing research, 2009, 1(4), P. 76 - 97. (in Persian)
[5] Auditing Organization, International Standards of Accounting Education, Tehran, Auditing Organization Training and Research Center, 2012.
[6] Salehi, M., Nasirzadeh, F., Rostami, W., Challenges of Accounting Education in Iran from the Perspective of Professionals and Academic Authorities, Auditing Knowledge, 2014, 14(54), P. 67-87. (in Persian)
[7] Safari Grayli, M., Rezaei Pitehnoei, Y., Presenting a Model for Identifying and Ranking the Skills Needed by Accounting Graduates, Financial Accounting Quarterly, 2016, 8(32), P. 83- 105. (in Persian)
[8] Zia Kamali, M., Study and Analysis of the Role of Knowledge and Skills Required for Undergraduate Accounting Graduates and Its Impact on Promoting the Study of Accounting Documents, First International Conference on New Business and Organizational Intelligence Management Paradigms, Tehran, University Shahid Beheshti, 2016.
[9] Fakhari, H., Dadgar, S., A Study of "Waiting-Action Gap" Training of Professional Skills in Accounting Graduates (with Emphasis on Undergraduate Course), Educational Planning Studies, 2017, 6(12), P. 168-188. (in Persian)
[10] Mojtahedzadeh, V., Alavi Tabari, S.H., Moradi Par, F., Knowledge and skills required for undergraduate accounting graduates Perspectives of professors, professionals and accounting students (Case study: West Azerbaijan Province), Accounting knowledge, 2010, 1(1), P. 73 - 87. (in Persian)
[11] Mashayekhi, B., Shafipour, S.M., Assessing the efficiency of the accounting education system at the level of Iranian universities using data envelopment analysis technique, accounting and auditing reviews, 2012, 19(67), P. 119 - 142. (in Persian)
[12] Mashayekhi, B., Noravesh, I., Management Accounting Educational Needs and Priorities: Perceptual Distance between Academics and Employees in the Accounting Profession, Accounting and Auditing Reviews, 2005, 12(41), P. 133-161. (in Persian)
[13] Momeni, M., New Topics in Operations Research, Tehran, Tehran University Press, 2006.
[14] Nazemi Ardakani, M., Jamali, Z., Skills needed by accounting students to enter the profession, Auditor, 2015, 14(81), P. 106-111. (in Persian)
[15] Abayadeera, N., Watty, K., The expectation-performance gap in generic skills in accounting graduates. Asian Review of Accounting, 2014, 25(4), P. 1-20. Doi: 10.1108/ARA-09-2013-0059
[16] Ahadiat, N., Martin, M., Attributes, Preparations, and Skills Accounting Professionals Seek in College Graduates for Entry-Level Positions vs. Promotion, Journal of Business and Accounting. 2015, 8(1), P. 179–190.
[17] Albrecht, V., Sack, RJ., The Perilous future of accounting education, The CPA Journal, 2014, 71(3), P. 1623-1631.
[18] Apostolou, A., Dorminey, J., Hassell, J., Accounting education literature review, Journal of Accounting Education, 2018, 47(1), P. 1-27. Doi: 10.1016/j.jaccedu.2020.100670
[19] Ashiabor, H., Blazey, P. J., Janu, P., Stakeholder expectations for generic skills in accounting graduates, curriculum mapping and implications for change, Paper presented at ALTA 2006 conference: legal knowledge: learning communicating doing, Melbourne, Vic, 2006.
[20] Awayiga, Y., Onumah, J., Tsamenyi, M., Knowledge and Skills Development of Accounting Graduates: The Perceptions of Graduates and Employers in Ghana, Accounting Education, 2010, 19(1-2), P. 139-158.
[21] Dolce, V., Emanuel, F., Cisi, M., The soft skills of accounting graduates: perceptions versus expectations. Accounting Education, 2019, 29(1), P. 57-76. Doi: 10.1080/09639284.2019.1697937
[22] Edgard, B., How Relevant Do Accountants Consider Kenowledge, Skills and Instructional Methods Acquired During College and Required by the Profession? A Cross – Country Analysis. Accounting Education, 2011, 14(3), P. 149-169.
[23] Fakhari, H., Dadgar, S., The study of Expectation - Performance gap in Professional Skills Education of Accountings’ Graduates (Emphasizes on Undergraduate courses), Scientific Journal Management System, 2017, 6(12), P. 168-188. (in Persian).
[24] Izadikhah, M., Farzipoor Saen, R. Solving voting system by data envelopment analysis for assessing sustainability of suppliers. Group Decis Negot, 2019, 28, P. 641–669. Doi: 10.1007/s10726-019-09616-7
[25] Izadikhah, M., Azadi, M., Toloo, M., Hussain, F.K., Sustainably resilient supply chains evaluation in public transport: A fuzzy chance-constrained two-stage DEA approach, Applied Soft Computing, 2021, 113(B), Doi: 10.1016/j.asoc.2021.107879.
[26] Poordavoodi, A., Reza, M., Haj, H., Rahmani, A. M., Izadikhah, M., Toward a More Accurate Web Service Selection Using Modified Interval DEA Models with Undesirable Outputs. CMES-Computer Modeling in Engineering & Sciences, 2020, 123(2), P. 525–570. Doi: 10.32604/cmes.2020.08854
[27] Azadi, M., Izadikhah, M., Ramezani, F., Hussain, F.K., A mixed ideal and anti-ideal DEA model: an application to evaluate cloud service providers, IMA Journal of Management Mathematics, 2000, 31(20), P. 233–256, Doi: 10.1093/imaman/dpz012
[28] Izadikhah, M., A Fuzzy Goal Programming Based Procedure for Machine Tool Selection, 2015, 28(1), P. 361-372, Doi: 10.3233/IFS-141311
[29] Izadikhah, M. Financial Assessment of Banks and Financial Institutes in Stock Exchange by Means of an Enhanced Two stage DEA Model. Advances in Mathematical Finance and Applications, 2021, 6(2), P. 207-232. Doi: 10.22034/amfa.2020.1910507.1491
[30] Khoshroo, A., Izadikhah, M., Improving efficiency of farming products through benchmarking and data envelopment analysis, International Journal of Management and Decision Making, 2019, 18(1), P. 15-30
[31] Izadikhah, M., Farzipoor Saen, R. Ranking sustainable suppliers by context-dependent data envelopment analysis. Ann Oper Res, 2020, 293, P. 607–637, Doi: 10.1007/s10479-019-03370-4
[32] Karr, S., Is Accounting Education Relevant? Many are Questioning the Quality- not to Mention the Quantity- of Accounting Graduates and their Abilities to Handle the on Slough of Complex Transactions and Technical Regulations. Are the Schools- and the Students- Preparing for Accounting in the Real word? Financial Executive. 2017, 211(1), P. 40-42.
[33] Khani, A., Tayebi, J., Determining and prioritizing accounting education skills based on the Analytical Hierarchy model, Accounting Knowledge, 2015, 6(23), P. 77-98. (in Persian).
[29] Mohammaddoost, A., Falah Shams Dialestani, M., Eshaghi Gordji, M., Ebadian, A., Evaluating the Factors Affecting on Credit Ratings of Accepted Corporates in Tehran Securities Exchange by Using Factor Analysis and AHP, Advances in Mathematical Finance and Applications, 2021, 6(1), P. 161-177.
Doi: 10.22034/amfa.2020.1899553.1421
[30] Nazemi Ardakani, M., Jamali, Z., Skills required by Accounting students to enter the Profession, Hesabras, 2015, 14(81), P.106- 111. (in Persian).
[31] Pretama, A., Bridging the Gap Between Academicians and Practitioners on AccoUnting Competencies: An Analysis of Internationa l Education Standards (IES) Implementation On Indonesia’s Accounting Education. procedia-social and Behavioral Sciences, 2015, 3(1), P.19-26. Doi: 10.1016/j.sbspro.2015.11.004
[32] Rahnamay Roodposhti, F., Vakilifard, H.R., Raieszadeh, S.M.R., Determining Educational Needs and Priorities of Content of Accounting Courses and Providing an Effective Model, Accounting and Auditing Research, 2010, 1(4), P. 76-97. (in Persian).
[33] Rebele, J.E., Pierre, E., Kent S.T., A commentary on learning objectives for accounting education programs: The importance of soft skills and technical knowledge, Accounting Education, 2019, 48 (3), P. 71-79.
Doi: 10.1016/j.jaccedu.2019.07.002
[34] Rostamy-Malkhalifeh, M., Amiri, M., Mehrkam, M., Predicting financial statement fraud using fuzzy neural networks, Advances in Mathematical Finance and Applications, 2021, 6(1), P. 137-145.
Doi: 10.22034/amfa.2020.1892431.1370
[35] Wang, Q., Liu, D., Qin, S., Innovation and Practice of Applied Accounting Talents Training Mode in Local Colleges and Universities Based on Supply-Side Reform--Taking Shenyang Jianzhu University as an Example, International Conference on Education, Economics and Management Research, Atlantis Press, 2018.
[36] Wetten, S., Gerards, R., Grip, A., Are graduates’ intrapreneurial skills optimally used for innovation? Technovation, 2020, 11(1), P. 1-19. Doi: 10.1016/j.technovation.2020.102131
[37] Willcoxson, L., Wynder, M., Laing, K., A whole-of-program approach to the development of generic and professional skills in a university accounting program, Accounting Education, 2010, 19(1), P. 65-91.
[38] Yang, L. H., Zhang, C., Liang, X., Research on Reform and Innovation of Accounting Manual Training. In 4th Annual International Conference on Management, Economics and Social Development, 2018, 60(1), P. 338-342. Doi: 10.2991/icmesd-18.2018.59
[39] Zhang, Y., Model Innovation and Teaching Effect Evaluation of Accounting Teaching in Higher Vocational Colleges in the Era of Big Data, Educational Sciences, Theory and Practice, 2018, 18(6), P. 3620-3627.
Doi: 10.12738/estp.2018.6.274
[40] Saaty, R.W., The analytic hierarchy process—what it is and how it is used, Mathematical Modelling, 1987, 9(3–5), P. 161-176. Doi: 10.1016/0270-0255(87)90473-8.
