The Analytic Hierarchy Process: Some observations on the paper by Apostolou and Hassell
Joseph M. Katz Graduate School of Business
University of Pittsburgh
Publication date: Jan, 1994
Journal: Journal of Accounting LiteratureVol.: 13- Pages: 212-219
Publisher: Elsevier BV
Abstract: Apostolou and Hassell in their overview of the Analytic Hierarchy Process (AHP) and its applications to accounting included a section on some theoretical questions about the AHP that differ considerably from my own understanding as the creator of that theory. There are now more than 1,200 papers and books written on the AHP. For those who are interested in the Analytic Hierarchy Process, the points made here are based on substantial proof rather than on here say and are all in the open literature. In Section 4 of their paper (Methodological Issues Regarding Use of the AHP) Apostolou and Hassell write about five topics on the subject that need to be clarified.
Keywords: AHP, Analytic Hierarchy Process, Accounting