PMID- 32044113
OWN - NLM
STAT- MEDLINE
DCOM- 20211124
LR  - 20211124
IS  - 1873-7870 (Electronic)
IS  - 0149-7189 (Linking)
VI  - 80
DP  - 2020 Jun
TI  - Developing a strategy map for forensic accounting with fraud risk management: An 
      integrated balanced scorecard-based decision model.
PG  - 101780
LID - S0149-7189(19)30241-1 [pii]
LID - 10.1016/j.evalprogplan.2020.101780 [doi]
AB  - 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 multiple-criteria 
      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.
CI  - Copyright (c) 2020 Elsevier Ltd. All rights reserved.
FAU - Yang, Chih-Hao
AU  - Yang CH
AD  - Department of Financial Management, National Defense University, Beitou, Taipei, 
      11258, Taiwan. Electronic address: chyang@ndu.edu.tw.
FAU - Lee, Kuen-Chang
AU  - Lee KC
AD  - Department of Accounting, Soochow University, Shihlin, Taipei, 11102, Taiwan. 
      Electronic address: kc@scu.edu.tw.
LA  - eng
PT  - Journal Article
DEP - 20200207
PL  - England
TA  - Eval Program Plann
JT  - Evaluation and program planning
JID - 7801727
SB  - IM
MH  - *Commerce
MH  - *Fraud
MH  - Humans
MH  - Program Evaluation
MH  - Taiwan
OTO - NOTNLM
OT  - Balanced Scorecard (BSC)
OT  - Forensic accounting
OT  - Fraud risk management
OT  - Multiple Criteria Decision Making (MCDM)
OT  - Strategy map
COIS- Declaration of Competing Interest The authors declare that they have no known 
      competing financial interests or personal relationships that could have appeared 
      to influence the work reported in this paper.
EDAT- 2020/02/12 06:00
MHDA- 2021/11/25 06:00
CRDT- 2020/02/12 06:00
PHST- 2019/05/22 00:00 [received]
PHST- 2019/12/24 00:00 [revised]
PHST- 2020/01/19 00:00 [accepted]
PHST- 2020/02/12 06:00 [pubmed]
PHST- 2021/11/25 06:00 [medline]
PHST- 2020/02/12 06:00 [entrez]
AID - S0149-7189(19)30241-1 [pii]
AID - 10.1016/j.evalprogplan.2020.101780 [doi]
PST - ppublish
SO  - Eval Program Plann. 2020 Jun;80:101780. doi: 10.1016/j.evalprogplan.2020.101780. 
      Epub 2020 Feb 7.