A Multiperiod Audit Staff Planning Model Using Multiple Objectives: Development and Evaluation

ABSTRACT The audit staff planning problem, a specific type of manpower planning problem, has been modeled using goal programming and, more recently, multiple objective linear programming. Prior studies developed single‐period models and did not go beyond the model building stage. This study develops...

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Published in:	Decision sciences Vol. 21; no. 1; pp. 154 - 170
Main Authors:	Gardner, John C., Huefner, Ronald J., Lotfi, Vahid
Format:	Journal Article
Language:	English
Published:	Oxford, UK Blackwell Publishing Ltd 1990 American Institute for Decision Sciences
Subjects:	Accounting Application Audit objectives Auditing Audits Decision Analysis Decision makers Decision making Decision theory Decisions Goal Programming Implications Linear programming Mathematical models Objectives Planning Scheduling Statistical analysis Workforce planning
ISSN:	0011-7315, 1540-5915
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Abstract	ABSTRACT The audit staff planning problem, a specific type of manpower planning problem, has been modeled using goal programming and, more recently, multiple objective linear programming. Prior studies developed single‐period models and did not go beyond the model building stage. This study develops a multiperiod audit staff planning model and evaluates the model using a test application involving actual decision makers (partners in public accounting firms). The multiperiod model includes seven objectives to be optimized: profit (to be maximized), late completion of work, work declined, staff augmentation, staff reduction, underutilization of the work force, and shortfall in meeting professional development targets (all to be minimized). Over a four‐quarter planning horizon with one “busy season,” the model is subject to constraints with respect to the projected audit work load, ability to substitute personnel and to perform interim audit work, available staff hours (including overtime limitations), supervisory requirements, and professional development targets. Results of the test application showed that the model was capable of producing a range of values for each objective. The participants were exposed to much of that range when making their decisions. The results also showed that all objectives were important and that participants were consistent in choosing their preferred level of each objective over several runs of the model. These results and the reactions of the participants demonstrate that the model is usable by actual decision makers and has potential for a number of specific applications.
AbstractList	The audit staff planning problem, a specific type of manpower planning problem, has been modeled using goal programming and, more recently, multiple objective linear programming. Prior studies developed single‐period models and did not go beyond the model building stage. This study develops a multiperiod audit staff planning model and evaluates the model using a test application involving actual decision makers (partners in public accounting firms). The multiperiod model includes seven objectives to be optimized: profit (to be maximized), late completion of work, work declined, staff augmentation, staff reduction, underutilization of the work force, and shortfall in meeting professional development targets (all to be minimized). Over a four‐quarter planning horizon with one “busy season,” the model is subject to constraints with respect to the projected audit work load, ability to substitute personnel and to perform interim audit work, available staff hours (including overtime limitations), supervisory requirements, and professional development targets. Results of the test application showed that the model was capable of producing a range of values for each objective. The participants were exposed to much of that range when making their decisions. The results also showed that all objectives were important and that participants were consistent in choosing their preferred level of each objective over several runs of the model. These results and the reactions of the participants demonstrate that the model is usable by actual decision makers and has potential for a number of specific applications. ABSTRACT The audit staff planning problem, a specific type of manpower planning problem, has been modeled using goal programming and, more recently, multiple objective linear programming. Prior studies developed single‐period models and did not go beyond the model building stage. This study develops a multiperiod audit staff planning model and evaluates the model using a test application involving actual decision makers (partners in public accounting firms). The multiperiod model includes seven objectives to be optimized: profit (to be maximized), late completion of work, work declined, staff augmentation, staff reduction, underutilization of the work force, and shortfall in meeting professional development targets (all to be minimized). Over a four‐quarter planning horizon with one “busy season,” the model is subject to constraints with respect to the projected audit work load, ability to substitute personnel and to perform interim audit work, available staff hours (including overtime limitations), supervisory requirements, and professional development targets. Results of the test application showed that the model was capable of producing a range of values for each objective. The participants were exposed to much of that range when making their decisions. The results also showed that all objectives were important and that participants were consistent in choosing their preferred level of each objective over several runs of the model. These results and the reactions of the participants demonstrate that the model is usable by actual decision makers and has potential for a number of specific applications. The audit staff planning problem has been modeled using goal programming and multiple objective linear programming. Earlier studies developed single-period models and did not go beyond the model building stage. A multiperiod audit staff planning model is developed and evaluated using a test application involving actual decision makers (partners in public accounting firms). The results of the test application showed that the model could produce a range of values for each specified objective. Participants were exposed to much of that range when making their decisions. The findings also showed that all objectives were important and that participants were consistent in choosing their preferred level of each objective over several runs of the model. These results suggest that the model is usable by actual decision makers and has potential for several specific applications.
Author	Huefner, Ronald J. Gardner, John C. Lotfi, Vahid
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Notes	ark:/67375/WNG-R9465SWF-3 The authors are grateful to the 40 audit partners who volunteered their valuable time and without whom this project could not have been conducted. In addition, we wish to thank Ralph Steuer (University of Georgia) for his assistance in providing us with MOLP programming information, Stanley Zionts (SUNY at Buffalo) for his technical help, and Lawrence Brown (SUNY at Buffalo), the referees, and the associate editor for their helpful comments. ArticleID:DECI1798 istex:7650FA2C84DC780483607148B974305802B0B209 Accounting, Organizations and Society Bell Journal of Economics and Management Science John C. Gardner is Associate Professor of Accounting in the School of Management, State University of New York at Binghamton. He received his M.B.A. and Ph.D. degrees from Michigan State University. Dr. Gardner's work has appeared in He is coauthor of Vahid Lotfi is Assistant Professor of Management Science and Systems in the School of Management, State University of New York at Buffalo. He received his Ph.D. in operations research from SUNY at Buffalo. Dr. Lotfi's articles have appeared in Dr. Lotfi's current research interests include multiple criteria decision making, applied operations research, and parallel processing. Ronald J. Huefner is Professor of Accounting in the School of Management, State University of New York at Buffalo. He received his M.B.A. and Ph.D. degrees from Cornell University. Dr. Huefner's work has appeared in Decision Sciences, Accounting Review, Journal of Accounting Research Accounting Review, Journal of Accounting Research, Contemporary Accounting Research Decision Support Systems for Production and Operations Management Operations Research Letters and His research interests are in audit scheduling, capital market research, and citation analysis. Dr. Huefner is also a coauthor of textbooks on introductory and advanced accounting. His research interests include financial accounting, taxation, and quantitative applications to accounting. Redundancy in Mathematical Programming IIE Transactions, European Journal of Operational Research, Computers and Operations Research ObjectType-Article-1 SourceType-Scholarly Journals-1 ObjectType-Feature-2 content type line 14
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References	Balachandran, K. R., & Steuer, R. E. An interactive model for the CPA firm audit staff planning problem with multiple objectives. Accounting Review, 1982, 57(1), 125-140. Welling, P. A goal programming model for human resource accounting in a CPA firm. Accounting. Organizations and Society, 1971, 4, 307-316. Killough, L. N., & Souders, T. L. A goal programming model for public accounting firms. Accounting Review, 1913, 68(2), 268-279. Korhonen, P., & Laakso, J. A visual interactive method for solving the multiple criteria problem. European Journal of Operations Research, 1986, 24, 271-287. Lin, T W. Multiple criteria decision making in auditing: The state of the art. The Auditors Report, 1987, 10(2), 1, 4-6. Keeney, R. L., & Raiffa, H. Decisions with multiple objectives: Preferences and value tradeoffs. New York: Wiley, 1976. Zionts, S., & Wallenius, J. An interactive multiple objective linear programming method for a class of underlying nonlinear utility functions. Management Science, 1983, 29, 519-529. Geoffrion, A. M., Dyer, J. S., & Feinberg, A. An interactive approach for multicriterion optimization with an application to the operation of an academic department. Management Science, 1972, 19, 351-368. Schrage, L. Linear, integer, and quadratic programming with Linda Palo Alto, CA Scientific Press, 1984. Silverman, J., Steuer, R. E., & Whisman, A. W. A multi-period, multiple criteria optimization system for manpower planning. European Journal of operational Research, 1988, 34, 160-170. Steuer, R. E. An interactive multiple objective linear programming procedure. TIMS Studies in the Management Science, 1971, 6, 225-239. Steuer, R. E. Operating manual for the ADBASE multiple objective linear programming package. Athens, GA University of Georgia, 1983. Price, W. L., Martel A., & Lewis, K. A. A review of mathematical models in human resource planning. Omega, 1980, 8, 639-645. Summers, E. L. The audit staff assignment problem: A linear programming analysis. Accounting Review, 1972, 67(3), 443-453. Bailey, A. D., Boe, W. J., & Schnack, T. The audit staff assignment problem: A comment. Accounting Review, 1974, 69(3), 572-574. Gibson, M. H. L., Bernardo, J. J., Chung, C., & Badinelli, R. A comparison of interactive multiple objective decision making procedures. Computers and Operations Research, 1987, 14 97-105. Steuer, R. E. Multiple criteria optimization: Theory, computation, and application. New York, Wiley: 1986. Benayoun, R., de Montgolfier, J., & Tergny, J. Linear programming with multiple objective functions: Step method (STEM). Mathematical Programming, 1971, 1, 366-375. 1982; 57 1987; 14 1974; 69 1972; 19 1987; 10 1986; 24 1976 1986 1980; 8 1988; 34 1984 1983 1913; 68 1971; 1 1983; 29 1972; 67 1971; 6 1971; 4 Gibson M. H. L. (e_1_2_1_7_2) 1986 Steuer R. E. (e_1_2_1_16_2) 1983 Steuer R. E. (e_1_2_1_17_2) 1986 Welling P. (e_1_2_1_19_2) 1971; 4 Keeney R. L. (e_1_2_1_8_2) 1976 Bailey A. D. (e_1_2_1_2_2) 1974; 69 Summers E. L. (e_1_2_1_18_2) 1972; 67 Steuer R. E. (e_1_2_1_15_2) 1971; 6 e_1_2_1_6_2 e_1_2_1_4_2 e_1_2_1_5_2 Lin T W. (e_1_2_1_11_2) 1987; 10 e_1_2_1_12_2 Killough L. N. (e_1_2_1_9_2) 1913; 68 e_1_2_1_20_2 e_1_2_1_10_2 Schrage L. (e_1_2_1_13_2) 1984 Balachandran K. R. (e_1_2_1_3_2) 1982; 57 e_1_2_1_14_2
References_xml	– reference: Gibson, M. H. L., Bernardo, J. J., Chung, C., & Badinelli, R. A comparison of interactive multiple objective decision making procedures. Computers and Operations Research, 1987, 14 97-105. – reference: Benayoun, R., de Montgolfier, J., & Tergny, J. Linear programming with multiple objective functions: Step method (STEM). Mathematical Programming, 1971, 1, 366-375. – reference: Keeney, R. L., & Raiffa, H. Decisions with multiple objectives: Preferences and value tradeoffs. New York: Wiley, 1976. – reference: Steuer, R. E. Multiple criteria optimization: Theory, computation, and application. New York, Wiley: 1986. – reference: Balachandran, K. R., & Steuer, R. E. An interactive model for the CPA firm audit staff planning problem with multiple objectives. Accounting Review, 1982, 57(1), 125-140. – reference: Steuer, R. E. An interactive multiple objective linear programming procedure. TIMS Studies in the Management Science, 1971, 6, 225-239. – reference: Geoffrion, A. M., Dyer, J. S., & Feinberg, A. An interactive approach for multicriterion optimization with an application to the operation of an academic department. Management Science, 1972, 19, 351-368. – reference: Bailey, A. D., Boe, W. J., & Schnack, T. The audit staff assignment problem: A comment. Accounting Review, 1974, 69(3), 572-574. – reference: Schrage, L. Linear, integer, and quadratic programming with Linda Palo Alto, CA Scientific Press, 1984. – reference: Killough, L. N., & Souders, T. L. A goal programming model for public accounting firms. Accounting Review, 1913, 68(2), 268-279. – reference: Steuer, R. E. Operating manual for the ADBASE multiple objective linear programming package. Athens, GA University of Georgia, 1983. – reference: Lin, T W. Multiple criteria decision making in auditing: The state of the art. The Auditors Report, 1987, 10(2), 1, 4-6. – reference: Zionts, S., & Wallenius, J. An interactive multiple objective linear programming method for a class of underlying nonlinear utility functions. Management Science, 1983, 29, 519-529. – reference: Welling, P. A goal programming model for human resource accounting in a CPA firm. Accounting. Organizations and Society, 1971, 4, 307-316. – reference: Silverman, J., Steuer, R. E., & Whisman, A. W. A multi-period, multiple criteria optimization system for manpower planning. European Journal of operational Research, 1988, 34, 160-170. – reference: Korhonen, P., & Laakso, J. A visual interactive method for solving the multiple criteria problem. European Journal of Operations Research, 1986, 24, 271-287. – reference: Price, W. L., Martel A., & Lewis, K. A. A review of mathematical models in human resource planning. Omega, 1980, 8, 639-645. – reference: Summers, E. L. The audit staff assignment problem: A linear programming analysis. 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Organizations and Society – volume: 67 start-page: 443 issue: 3 year: 1972 end-page: 453 article-title: The audit staff assignment problem: A linear programming analysis publication-title: Accounting Review – volume: 34 start-page: 160 year: 1988 end-page: 170 article-title: A multi‐period, multiple criteria optimization system for manpower planning publication-title: European Journal of operational Research – volume: 29 start-page: 519 year: 1983 end-page: 529 article-title: An interactive multiple objective linear programming method for a class of underlying nonlinear utility functions publication-title: Management Science – volume: 69 start-page: 572 issue: 3 year: 1974 end-page: 574 article-title: The audit staff assignment problem: A comment publication-title: Accounting Review – year: 1976 – volume-title: Operating manual for the ADBASE multiple objective linear programming package year: 1983 ident: e_1_2_1_16_2 – volume: 10 start-page: 4 issue: 2 year: 1987 ident: e_1_2_1_11_2 article-title: Multiple criteria decision making in auditing: The state of the art publication-title: The Auditors Report – ident: e_1_2_1_14_2 doi: 10.1016/0377-2217(88)90351-7 – volume: 68 start-page: 268 issue: 2 year: 1913 ident: e_1_2_1_9_2 article-title: A goal programming model for public accounting firms publication-title: Accounting Review – volume-title: Multiple criteria optimization: Theory, computation, and application year: 1986 ident: e_1_2_1_17_2 – volume: 57 start-page: 125 issue: 1 year: 1982 ident: e_1_2_1_3_2 article-title: An interactive model for the CPA firm audit staff planning problem with multiple objectives publication-title: Accounting Review – ident: e_1_2_1_5_2 doi: 10.1287/mnsc.19.4.357 – ident: e_1_2_1_20_2 doi: 10.1287/mnsc.29.5.519 – volume: 67 start-page: 443 issue: 3 year: 1972 ident: e_1_2_1_18_2 article-title: The audit staff assignment problem: A linear programming analysis publication-title: Accounting Review – volume: 4 start-page: 307 year: 1971 ident: e_1_2_1_19_2 article-title: A goal programming model for human resource accounting in a CPA firm publication-title: Accounting. 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Snippet	ABSTRACT The audit staff planning problem, a specific type of manpower planning problem, has been modeled using goal programming and, more recently, multiple... The audit staff planning problem, a specific type of manpower planning problem, has been modeled using goal programming and, more recently, multiple objective... The audit staff planning problem has been modeled using goal programming and multiple objective linear programming. Earlier studies developed single-period...
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SubjectTerms	Accounting Application Audit objectives Auditing Audits Decision Analysis Decision makers Decision making Decision theory Decisions Goal Programming Implications Linear programming Mathematical models Objectives Planning Scheduling Statistical analysis Workforce planning
Title	A Multiperiod Audit Staff Planning Model Using Multiple Objectives: Development and Evaluation
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