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Decision-Making Process By Multi-Criteria Hierarchical Analysis for The Appraisal of Entrepreneurial Projects

Abstract: This research aims to develop a design for the selection of entrepreneurship projects using a multi-criteria decision method. The Design Science Research (DSR) approach is used through the Analytic Hierarchy Process (AHP) as a methodology applied to entrepreneurship projects in accounting. The results obtained correspond to the hierarchical multi-criteria design, the application of which has allowed the establishment of a ranking of the best entrepreneurial projects analyzed. The work systematizes the decision-making process by proposing a structure of criteria and sub-criteria that applies David McClelland's characteristics of entrepreneurial success and the stages to be followed for the evaluation of projects, avoiding decision-making processes that rely on intuition or that oversimplify the variables to be considered. The relevance and originality of the work focuses on the study of the decision-making process in a relatively unstudied area such as entrepreneurship, considering the greater organizational complexity. This work enables the optimization of the decision-making process in the entities and bodies responsible for evaluating and granting funding to this type of project.

 Fuente: REPIME - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco V. 8 N°1 abr.-set. 2022.

 Editorial: Osasco SP: Fatec Osasco - Prefeito Hirant Sanazar

 Fecha de publicación: 01/04/2022

 Nº de páginas: 21

 Tipo de publicación: Artículo de Revista

 ISSN: 2446-8622

Authorship

VANTI, ADOLFO ALBERTO

RUDOLFO KREUTZ, RAFAEL