An Integer Goal Programming Methodology for Multiple Objective Cost/benefit Analysis of Internal Accounting Control Systems

In recent years, several developments have led to increased interest in the design and evaluation of internal accounting control systems. The purpose of this research is to propose and demonstrate the use of a systematic, comprehensive methodology to aid in the analysis of such systems in an environment of conflicting managerial objectives and complex interrelationships among system components. The methodology is intended primarily as a managerial decision-making aid and documentation of control system analysis, and also may prove to be useful to independent auditors in their preliminary evaluations of internal control.

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Accountancy

Grantor

University of Illinois at Urbana-Champaign

Year dc:date

2014

Author dc:creator

• Robinson, Michael Alan

• Business Administration, Accounting

Identifier

(UMI)AAI8203568

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/71360