Research Article
The Establishment of Risk Evaluation Index System for Small- and Medium-Sized Agency Bookkeeping Companies
Table 8
The scoring results of the indicator layer for undertaking business risks.
| Undertaking business risk A4 | Delegator moral hazard a41 | Risk a42 of loss of customer data | Accounting information distortion risk a43 | Service charge recovery risk a44 | Wi |
| Delegator moral hazard a41 | 1 | 3 | 1/3 | 3 | 0.2664 | Risk a42 of loss of customer data | 1/3 | 1 | 1/5 | 1/2 | 0.0840 | Accounting information distortion risk a43 | 3 | 5 | 1 | 3 | 0.5083 | Service charge recovery risk a44 | 1/3 | 2 | 1/3 | 1 | 0.1413 |
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