Assessment of management accounting information using decision algorithm with prioritized weights in circular fermatean fuzzy CRITIC WASPAS model
Qingping Li · 2025
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Description
Li, writing solo in twenty twenty-five, built a decision method to judge management accounting information when facts are not clear. Management accounting gathers financial and non-financial data for planning and control inside a firm. Judging its quality means weighing vague criteria that can conflict. Plain numbers handle that task poorly.
The method uses circular fermatean fuzzy sets. These sets record how much a point belongs, how much it does not, and a circular spread for doubt. Two known techniques are extended into this fuzzy setting. CRITIC weights criteria by their contrasts and correlations. WASPAS ranks the options. A case study weighed five alternatives on five attributes and picked internal accounting as best. Checks with changed weights and with other methods supported the method, the author reports.
Catalog record
| CREATOR | Qingping Li |
|---|---|
| YEAR | 2025 |
| COLLECTION | PAPERS |
| FORMAT | TXT |
| FILE SIZE | 206 KB |
| VERSION | 1.0 |
| LICENSE | CC BY 4.0 |
| RIGHTS | CC BY |
| SOURCE | Europe PMC |