Annals of Operations Research

, Volume 251, Issue 1–2, pp 41–54 | Cite as

Goal programming model for management accounting and auditing: a new typology

  • Belaid Aouni
  • Sheila McGillis
  • Mustafa Elkasih Abdulkarim


In practice, generally the accountants are facing complex decision-making situations where they aggregate simultaneously several conflicting and incommensurable factors (dimensions). They look for the decision of the best compromise. The goal programming (GP) is one of the multi-criteria decision aid models that have been applied to the field of accounting. The aim of this paper is to provide an exhaustive literature review of the GP application within the field of accounting and to propose a new typology which serves as a guideline for the accountants to identify the most appropriate variant of GP to deal with specific accounting related decision making situation.


Management accounting Auditing Goal programming Multi-criteria decision aid Typology 


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Copyright information

© Springer Science+Business Media New York 2015

Authors and Affiliations

  • Belaid Aouni
    • 1
  • Sheila McGillis
    • 2
  • Mustafa Elkasih Abdulkarim
    • 1
  1. 1.College of Business and EconomicsQatar UniversityDohaQatar
  2. 2.Department of Accounting, Faculty of ManagementLaurentian UniversitySudburyCanada

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