Decision-making process by multi-criteria hierarchical analysis for the appraisal of entrepreneurial projects

• Autor(a) principal: Solana-González, Pedro
• Data de Publicação: 2022
• Outros Autores: Vanti, Adolfo Alberto, Kreutz, Rafael Rudolfo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: REMIPE
• DOI: 10.21574/remipe.v8i1.374
• Texto Completo: https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/374
• topic: critérios de empreendedorismo; seleção de projetos empreendedores; AHP; tomada de decisão multicritério; criterios de emprendimiento; selección de proyectos emprendedores; AHP; toma de decisiones multicriterio; entrepreneurial criteria; entrepreneurial project selection; AHP; multicriteria decision-making

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.