Fuzzy Multi Criteria Group Decision for Determining the Relative Importance of Critical Success Factors in Accounting Information Systems

Abstract

An effective Accounting Information System (AIS) will support the effectiveness of management functions in an enterprise. So, the aim of this research is to construct a prioritization-based taxonomy of critical success factors using fuzzy multi criteria group decision method: Fuzzy Group Analytical Hierarchy Process (FGAHP). In order to identify critical success factors of AIS, firstly, a deep literature survey was done. Then, a group of academic experts has been chosen from the accounting branch for pairwise comparison of critical success factors of AIS. After then, these chosen accounting experts evaluate the relative significance of critical success factors of the AIS which were defined from the literature. The results of the FGAHP analysis show that the most important success criteria of an AIS is the technological factors with weight 54%, and the external factors are the least important main success criteria for an AIS with weight 9%. Also, FGAHP evaluation of accounting experts decisions about sub criteria indicate that "security of knowledge” is the most important sub criteria with the weight 19%, “software supporting systems” with weight 14% is the second important one, and. “R&D activities and improvement” criteria with weight 8% is the third important sub criteria.