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Academic Journal of Business & Management, 2025, 7(7); doi: 10.25236/AJBM.2025.070713.

Fuzzy ANP-TOPSIS Analysis of Transaction Costs and Relational Capital in Governance of Private HEIs across the Taiwan Strait

Author(s)

Yanrong Li1, Lyusheng Li2, Yucheng Shen3

Corresponding Author:
Yucheng Shen
Affiliation(s)

1International Education School, Guangzhou College of Technology and Business, Guangzhou, China

2International College, Shinawatra University, Pathum Thani, Thailand

3Teacher Education College, University of Idaho, Moscow, USA

Abstract

This study employs a Fuzzy Analytic Network Process (FANP) and Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) to examine the impact of transaction costs and relational capital on governance performance in private higher education institutions (HEIs) across the Taiwan Strait. Using 200 stakeholder surveys and 10 expert questionnaires conducted in 2025, the analysis highlights stakeholder trust and information-sharing as critical drivers. Taiwan’s decentralized governance prioritizes trust, while Chinese mainland’s centralized model emphasizes coordination efficiency. Financial data from Taiwanese HEIs, revealing 65% tuition reliance, underscores the need for cost-effective governance. Visual Figures illustrate regional differences, offering comparative insights. The findings provide actionable strategies for HEI administrators to enhance governance, foster trust, and optimize resources, contributing to higher education policy in East Asia.

Keywords

Fuzzy ANP, Institutional Governance, Private HEIs, Relational Capital, TOPSIS

Cite This Paper

Yanrong Li, Lyusheng Li, Yucheng Shen. Fuzzy ANP-TOPSIS Analysis of Transaction Costs and Relational Capital in Governance of Private HEIs across the Taiwan Strait. Academic Journal of Business & Management (2025), Vol. 7, Issue 7: 95-101. https://doi.org/10.25236/AJBM.2025.070713.

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