A hybrid fuzzy MCDM approach for evaluating website quality of professional accounting firms

Due to the popularity of internet, the CPAs can develop websites that properly deliver professional information and represent their firms. Effective use of CPA firm websites can increase communication with existing clients and attract potential clients. This study aims to build a hybrid approach that combines the fuzzy analytic network process (FANP) and fuzzy VlseKriterijumska Optimizacija I Kompromisno Resenje (FVIKOR) for evaluating website quality of the top-four CPA firms in Taiwan and provide worthwhile recommendations for enhancing website design and content. The results show that CPA firms included in this study do not utilize the Internet to its full potential and need to improve their websites. Deloitte has the best overall performance, follow by PricewaterhouseCoopers, Ernst & Young, and KPMG. Additionally, the top-five evaluation criteria in order of importance are richness, understandability, assurance, relevance, and reliability. Therefore, the findings of this study can help CPAs identify the strengths and weaknesses of their own websites and in comparison with those of their competitors, and then make resource allocation decisions about how to improve the status quo and achieve ideal websites.