Fuzzy set theory and fuzzy logic have been successfully developed in engineering and mathematics. However, these concepts have found great acceptance in social sciences in recent years since they provide an answer to those problems in the real world that cannot be modeled using classical mathematics. In this paper, we propose a new methodology for accounting science based on fuzzy triangular numbers. The methodology uses Hamming distance between fuzzy triangular numbers and arithmetic operations to evaluate corporate governance of multinational public stock corporations (PSCs) in the telecommunications sector.
This article aims to analyze the functions of corporate governance agents as a key part of the study and evaluation of the internal control by the independent auditor to propose a governance fuzzy model based on legality. This is a descriptive–hermeneutical study based on mercantile-securities law, the code of best practice of corporate governance, and auditing standards. The research design is cross-sectional and uses fuzzy logic theory as an alternative tool in contrast to classical mathematical models. The results suggest that corporate governance agents strongly influence the application of a management system. Evidence is given regarding the positive relationship between the functions of corporate governance agents as a management system. Additionally, the importance of an internal control management system as an inherent mechanism for governance is proven. The scientific value of this work lies in showing how the interaction between the application of mathematical models based on fuzzy set theory and the qualitative attributes of internal control policies and practices. It is a tool to evaluate governance as a management system for decision making. This work emphasizes that a model based on fuzzy sets is useful to evaluate a management system of internal control policies and procedures necessary to improve corporate governance.
Selection of personnel in organizations is usually a difficult task. The process gets even more complicated when the selection takes place in complex organizations where different areas can work towards multiple objectives. As many areas might be involved in the selection, the process can become complex and hard to manage. Therefore, it is desirable to use decision-making tools to make the process easier. In this article, we propose new methodology for personnel selection based on Multi-criteria Decision Analysis and the integration of qualitative and quantitative data. We demonstrate the selection process on the case of the Mexican football team selection for the 2018 World Cup in Russia. For the purpose of the article, experts’ opinions are used to evaluate the crucial parameters for the selection.
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