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.