Internal audit planning using spherical fuzzy ELECTRE

Menekşe, Akın; Akdağ, Hatice Camgöz

doi:10.1016/j.asoc.2021.108155

Cited by 33 publications

(14 citation statements)

References 50 publications

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“…In addition, the relevance degree between the competency and the curriculum is vague and needs to be evaluated with linguistic terms. In such case, fuzzy systems provide suitable techniques to transform qualitative evaluation of DMs into quantitative evaluation and handle the uncertainty [50]. FCE uses fuzzy transformation to make a comprehensive evaluation of an alternative considering all relevant factors.…”

Section: Ahp Fce and Mcgp-umentioning

confidence: 99%

A Decision Support Framework for Curriculum Planning in Undergraduate Supply Chain Management Program: An Integrated Approach

Tao

Jiang

Wang

et al. 2022

Mathematical Problems in Engineering

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Curriculum planning is an important but complex and challenging decision-making problem at universities. There is a growing interest in curriculum planning problem. However, the body of research on curriculum planning process using analytical methods is still small. Additionally, prior research focused on planning of an individual curriculum or making study plan for students. Curriculum planning at the program level is an under-researched topic. A robust model has not been constructed to address curriculum selection and credit allocation problems simultaneously. To help educational leaders make the most appropriate curriculum plan corresponding to their goals with the highest level of utility achieved, this study presents a new decision support framework with integrated approach. In the proposed framework, based on the competency weights derived from the analytical hierarchy process method, the importance of each potential curriculum is evaluated using the fuzzy comprehensive evaluation method. An exploratory estimation is made to calculate the contribution values of competency development by each curriculum taught at different levels. Finally, multichoice goal programming with utility function determines the curriculum to be provided and corresponding credits to minimize the aggregate deviations from predefined goals with multiple aspirations. An application to curriculum planning of an undergraduate supply chain management program is presented to validate the flexibility and practicality of the proposed approach. The implications of the study are not restricted to curriculum planning of supply chain management program.

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Section: Ahp Fce and Mcgp-umentioning

confidence: 99%

A Decision Support Framework for Curriculum Planning in Undergraduate Supply Chain Management Program: An Integrated Approach

Tao

Jiang

Wang

et al. 2022

Mathematical Problems in Engineering

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“…Gul and Ak [17] used interval-valued spherical fuzzy TOPSIS for marble manufacturing facility evaluation, and Demirel [12] and Balin [5] applied it to stabilizer system selection problems for cruise and naval ships. On the other hand, Farrokhizadeh et al [13] extended the maximizing deviation technique and used an interval-valued spherical fuzzy set for determining criteria weights and showed the applicability of their model via the advertisement strategy selection problem, and Menekse and Camgoz-Akdag [24] suggested an internal audit decision support model based on a novel interval-valued spherical fuzzy ELECTRE.…”

Section: Spherical Fuzzy Setsmentioning

confidence: 99%

A novel interval-valued spherical fuzzy CODAS: Reopening readiness evaluation of academic units in the era of COVID-19

Menekşe

Akdağ

2022

IFS

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Combinative distance-based assessment (CODAS) is a multi-criteria decision-making (MCDM) method that is based on the Euclidean and Hamming distances of alternatives from the average scores of attributes. Spherical fuzzy sets, as the recent extensions of ordinary fuzzy sets, were developed based on Pythagorean and neutrosophic sets and enable decision-makers to express their membership, non-membership, and hesitancy degrees independently and in a larger domain than most other fuzzy extensions. This paper proposes a new interval-valued spherical fuzzy CODAS method and provides extra space for catching the vagueness in the nature of the problem. The feasibility and practicality of the proposed model are illustrated with an application for evaluating the reopening readiness of academic units for campus education in the era of COVID-19. Three decision-makers from a higher education institution evaluate four academic units with respect to five strategic criteria and prioritize them according to their readiness levels for the campus type of education. Sensitivity and comparative analyses, theoretical and practical contributions, limitations, and future research avenues are also presented in the study.

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“…Multiple-criteria choice modelling under uncertainty forms part of the intelligent decision support system and can be applied to explore an innovative advancement of intelligent decision-making approaches and models (Fernández-Martínez and Sánchez-Lozano, 2021;Jing et al, 2021;Menekse and Camgoz-Akdag, 2022;Riaz et al, 2021). Numerous multiple-criteria assessment models have flourished to evaluate predetermined choice options ascertained from (conflicting) performance criteria for finding the most suitable option (Al-Quran, 2021;Erdogan et al, 2021;Kovač et al, 2021;Naeem et al, 2022).…”

Section: Introductionmentioning

confidence: 99%

“…Numerous multiple-criteria assessment models have flourished to evaluate predetermined choice options ascertained from (conflicting) performance criteria for finding the most suitable option (Al-Quran, 2021;Erdogan et al, 2021;Kovač et al, 2021;Naeem et al, 2022). However, it is often troublesome and difficult to manipulate indistinct determinations and blurred assessments for quantifying performance ratings of the choice options in decision analysis processes within involuted and multiplex real-life environments (Al-Quran, 2021;Alsalem et al, 2021;Liu et al, 2021b;Menekse and Camgoz-Akdag, 2022;Oztaysi et al, 2022). When there is intricate uncertain information in the assessment and evaluation processes of choice options, the current decision-making approaches may be challenging to ascertain the performance ratings of choice options on performance criteria, which can result in an unreliable and unacceptable evaluation outcome concerning the most desirable scheme (Chinram et al, 2020;Cihat Onat, 2022;Jing et al, 2021;Liu et al, 2021a;Naeem et al, 2022).…”

Section: Introductionmentioning

confidence: 99%

An Uncertain Multiple-Criteria Choice Method on Grounds of T-Spherical Fuzzy Data-Driven Correlation Measures

Wang¹,

Chen²

2022

Informatica

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T-spherical fuzzy (T-SF) sets furnish a constructive and flexible manner to manifest higher-order fuzzy information in realistic decision-making contexts. The objective of this research article is to deliver an original multiple-criteria choice method that utilizes a correlation-focused approach toward computational intelligence in uncertain decision-making activities with T-spherical fuzziness. This study introduces the notion of T-SF data-driven correlation measures that are predicated on two types of the square root function and the maximum function. The purpose of these measures is to exhibit the overall desirability of choice options across all performance criteria using T-SF comprehensive correlation indices within T-SF decision environments. This study executes an application for location selection and demonstrates the effectiveness and suitability of the developed techniques in T-SF uncertain conditions. The comparative analysis and outcomes substantiate the justifiability and the strengths of the propounded methodology in pragmatic situations under T-SF uncertainties.

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Internal audit planning using spherical fuzzy ELECTRE

Cited by 33 publications

References 50 publications

A Decision Support Framework for Curriculum Planning in Undergraduate Supply Chain Management Program: An Integrated Approach

A Decision Support Framework for Curriculum Planning in Undergraduate Supply Chain Management Program: An Integrated Approach

A novel interval-valued spherical fuzzy CODAS: Reopening readiness evaluation of academic units in the era of COVID-19

An Uncertain Multiple-Criteria Choice Method on Grounds of T-Spherical Fuzzy Data-Driven Correlation Measures

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