Title: Government expenditure decision-making under fuzzy relations

Authors: Wen-Hung Wu, Hui-Ling Lu, Deng-Yuan Huang

Addresses: Graduate Institute of Business Administration, Fu Jen Catholic University, Taipei 24205, Taiwan, ROC. ' Accounting Management Center, Directorate-General of Budget, Accounting and Statistics, Executive Yuan, Taipei 10065, Taiwan, ROC. ' Institute of Enterprise Innovation and Development, Shih Chien University, Taipei 10462, Taiwan, ROC

Abstract: This study uses the Fuzzy Multilayered Analytic Hierarchy Process (FMAHP) method with group decision-making procedures to seek the consensus of experts from different backgrounds, as an objective and reasonable public resource disposition strategy. FMAHP is a method that combines fuzzy theory and multi-layer hierarchy process. Furthermore, complete ranking method and grey association analysis are employed in the group decision-making perspective, for the purpose of evaluating the consistency of these results from those of FMAHP. The results show that the FMAHP method achieves the degree of reliability in government expenditure decision-making.

Keywords: complete ranking method; fuzzy theory; analytic hierarchy process; FMAHP; fuzzy multilyered AHP; grey association analysis; government expenditure; group decision-making; services; standards.

DOI: 10.1504/IJSS.2007.013750

International Journal of Services and Standards, 2007 Vol.3 No.3, pp.289 - 298

Published online: 25 May 2007 *

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