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Financial Innovation

Table 5 Sum of cause \(r_{i}\) and effect \(s_{i}\) influence among the core dimensions and criteria

From: Identifying the key factors of subsidiary supervision and management using an innovative hybrid architecture in a big data environment

Dimensions/criteria

Row sum (\(r_{i}\))

Column sum (\(s_{i}\))

\(r_{i} + s_{i}\)

\(r_{i} - s_{i}\)

Organizational control structure (A)

0.707

0.467

1.174

0.240

Directors and supervisors of subsidiaries (\(a_{1}\))

0.218

0.130

0.348

0.088

Department division of responsibilities in subsidiaries (\(a_{2}\))

0.101

0.189

0.290

-0.088

Business strategy management (B)

0.514

0.494

1.007

0.021

Management of subsidiary operating efficiency (\(b_{1}\))

0.154

0.106

0.260

0.048

Implementation of the subsidiaries' annual business plan (\(b_{2}\))

0.095

0.143

0.238

-0.048

Construction of a management system (C)

0.501

0.494

0.995

0.007

Management of budget and final accounts (\(c_{1}\))

0.170

0.202

0.372

-0.032

Payment management (\(c_{2}\))

0.164

0.202

0.366

-0.038

Purchasing and supply management (\(c_{3}\))

0.243

0.173

0.416

0.070

Major financial management (D)

0.514

0.473

0.987

0.041

Operations management (\(d_{1}\))

0.228

0.151

0.379

0.077

Investment management (\(d_{2}\))

0.153

0.205

0.358

-0.052

Capital Management (\(d_{3}\))

0.178

0.204

0.382

-0.026

Business and financial information system management (E)

0.611

0.445

1.056

0.166

Financial and business communication system (\(e_{1}\))

0.171

0.092

0.263

0.079

Provision of management reports (\(e_{2}\))

0.105

0.129

0.234

-0.024

Integrated audit management (F)

0.509

0.718

1.227

-0.209

Construction of internal control system of subsidiaries (\(f_{1}\))

0.254

0.256

0.510

-0.002

Implementation of the annual internal audit plan (\(f_{2}\))

0.233

0.298

0.531

-0.065

Project audits of subsidiaries (\(f_{3}\))

0.295

0.225

0.520

0.070

Rectification of Internal audit issues (\(f_{4}\))

0.286

0.289

0.575

-0.003

  1. Average gap ratio \(= \frac{1}{n \times (n - 1)}\sum\nolimits_{i = 1}^{n} {} \sum\nolimits_{j = 1}^{n} {({{\left| {\overline{z}_{ij}^{20} - \overline{z}_{ij}^{19} } \right|} \mathord{\left/ {\vphantom {{\left| {\overline{z}_{ij}^{20} - \overline{z}_{ij}^{19} } \right|} {\overline{z}_{ij}^{20} }}} \right. \kern-\nulldelimiterspace} {\overline{z}_{ij}^{20} }}} ) \times 100\% = 1.01\% < 5\%\), n = 16 is number of key factors. This result indicates that significant confidence of consensus is 98.99%, where \(\overline{z}_{ij}^{19}\) and \(\overline{z}_{ij}^{20}\) are the average scores of the domain experts for 19 and 20, respectively.
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