Evaluating the components of the management accounting maturity model using two approaches, TOPSIS Fuzzy and Electre Fuzzy

Evaluating the components of the management accounting maturity model using two approaches, TOPSIS Fuzzy and Electre Fuzzy

Subject Areas : Management Accounting

Iman Doost Mohammadi ¹ , Keyhan Azadi ² , Fazel Mohammadi Noodeh ³ , محمدرضا وطن پرست ^{4 *}

1 - Ph.D candidate, Department of Accounting, Qazvin Branch, Islamic Azad University. Qazvin, Iran
2 - Assistant professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
3 - Assistant professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
4 - Assistant professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran. (Corresponding Author)

Received: 2024-07-26 Accepted : 2024-12-02 Published : 2025-10-05

Keywords: management accounting, maturity model, TOPSIS fuzzy, Electre fuzzy, sensitivity analysis,

Abstract :

The purpose of this research is to evaluate the components of the management accounting maturity model. The research method is mixed, and in the qualitative part, in-depth semi-structured interviews were conducted with academic elites and accounting experts, and based on the Grounded theory approach, the management accounting maturity model was presented in six levels. In the quantitative section, after obtaining the categories, questionnaires were designed and distributed among the studied experts (12 people) in order to investigate the impact and how to rank the obtained categories from the point of view of the experts. For prioritization, the two approaches of TOPSIS fuzzy and Electre 1 fuzzy method and finally sensitivity analysis were used to check the priority of the introduced components. When modeling content, incomplete knowledge due to uncertainty and inaccuracy of data, different ranking methods with index and preferred thresholds can be considered, and the Electra method and its derivatives play a prominent role in the ranking method. Fuzzy grading method is used in this study to solve the problem of incorrect measurement.

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