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Record W4408256235 · doi:10.5267/j.dsl.2024.12.008

Integrating the AHP and TOPSIS methods to select accounting staff

2025· article· en· W4408256235 on OpenAlexvenueno aff
Anh Tuan Nguyen, Vo Van Tuyen

Bibliographic record

VenueDecision Science Letters · 2025
Typearticle
Languageen
FieldDecision Sciences
TopicMulti-Criteria Decision Making
Canadian institutionsnot available
Fundersnot available
KeywordsAnalytic hierarchy processTOPSISOperations managementBusinessComputer scienceOperations researchAccountingManagement scienceEngineering

Abstract

fetched live from OpenAlex

This study aims to select accountants for a business in Vietnam. The study engaged in focused discussions with experts to establish the criteria for an accountant. Next, structured interviews were conducted with experts to collect data comparing each pair of criteria and expert scoring data for each candidate according to each criterion. Then, the Analytical Hierarchy Process (AHP) was applied to determine the weight Wj of each criterion of an accountant, and finally the TOPSIS method was applied to find the similarity coefficient with the ideal solution Ci* for each candidate selection option. The result was that candidate A1 was selected because he had the highest Ci* coefficient of 0.81479; at the same time, through the weighted results Wj of the criteria, it showed that experts highly appreciated the candidate for the following outstanding characteristics: communication skills (W1 = 0.4108), professional skills (W4 = 0.2527), and personal skills (W2 = 0.1613).

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.038
metaresearch head score (Gemma)0.079
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMetaresearch, Science and technology studies, Scholarly communication
Consensus categoriesMetaresearch
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Other design · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.827
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0380.079
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0020.012
Science and technology studies0.0020.001
Scholarly communication0.0050.001
Open science0.0050.002
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.095
GPT teacher head0.507
Teacher spread0.412 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; both teacher heads agree on what is shown here.

Study designOther design
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations3
Published2025
Admission routes1
Has abstractyes

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