Title :
A fuzzy set approach to client acceptance decisions
Author :
Deshmukh, Ashutosh ; Romine, Jeffrey ; Talluru, Tln
Author_Institution :
Dept. of Accounting, Behrend Coll., PA, USA
Abstract :
Client acceptance policies and procedures are important elements of a public accounting firm´s quality control system. The purpose of this paper is to demonstrate the use of fuzzy sets and fuzzy numbers as a means of enhancing and refining the authoritative client acceptance guidelines. The paper illustrates how fuzzy sets can be used to capture the beliefs of one or several partners assessing the factors involved in the client acceptance decision, and then to build a fuzzy model that combines these assessments to determine whether a client should be accepted. The fuzzy models can be used as an alternative to or in combination with traditional decision-making approaches
Keywords :
accounting; decision theory; fuzzy set theory; quality control; client acceptance decisions; decision-making; fuzzy numbers; fuzzy set approach; public accounting firm; quality control system; Decision making; Educational institutions; Fuzzy sets; Guidelines; Industrial relations; Personnel; Quality control; Reflection; Resilience; Risk management;
Conference_Titel :
Systems, Man, and Cybernetics, 1997. Computational Cybernetics and Simulation., 1997 IEEE International Conference on
Conference_Location :
Orlando, FL
Print_ISBN :
0-7803-4053-1
DOI :
10.1109/ICSMC.1997.635191