| Title |
Developing a strategy map for forensic accounting with fraud risk management: An integrated balanced scorecard-based decision model |
| ID_Doc |
67179 |
| Authors |
Yang, CH; Lee, KC |
| Title |
Developing a strategy map for forensic accounting with fraud risk management: An integrated balanced scorecard-based decision model |
| Year |
2020 |
| Published |
|
| DOI |
10.1016/j.evalprogplan.2020.101780 |
| Abstract |
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 multiplecriteria 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. |
| Author Keywords |
Strategy map; Balanced Scorecard (BSC); Multiple Criteria Decision Making (MCDM); Forensic accounting; Fraud risk management |
| Index Keywords |
Index Keywords |
| Document Type |
Other |
| Open Access |
Open Access |
| Source |
Social Science Citation Index (SSCI) |
| EID |
WOS:000536914400016 |
| WoS Category |
Social Sciences, Interdisciplinary |
| Research Area |
Social Sciences - Other Topics |
| PDF |
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