Selection of computers for small accounting systems : an interactive multi-criteria approach

The research objective was to formulate an approach to match small husiness computers (SBCs) to accounting applications incorporating the complexity of a multi-criteria selection context. Heretofore, selection procedures for SBCs had been largely subjective and ad hoc.

The research comprised three phases:

1. Cluster analysis in conjunction with factor analysis to characterize the SBC population,

2. Mapping sample user requirements onto a subset of SBCs and

3. Implementation and execution of the analytic hierarchy process (AHP) for the multi-criteria selection of an SBC for the accounting functions of a hypothetical small business.

Cluster analysis failed to detect multiple, distinct well-defined clusters of SBCs, suggesting a form of market maturity for SBCs. Three factors were interpreted from factor analysis of product variables: capacity for concurrent use, execution speed and maximum I/O configuration. Factor analysis of user opinion variables gave three factors: satisfaction of expectations, perceived competence and constraints on operation.

Sample user requirements for accounting applications for the three product variables were mapped onto the SBC population with logical operations to identify a feasible subset of SBCs. An attribute hierarchy was composed from the factor variables with the overall objective of selection of an SBC. The interactive implementation of the AHP included marginal analysis.