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Fuzzy Set Theory Applied to Accounting Sciences

Author

Listed:
  • Carmen Lozano

    (Universidad La Salle México, Benjamín Franklin 5, Col. Condesa, Del. Cuauhtémoc, Ciudad de México CP 06140, México)

  • Enriqueta Mancilla-Rendón

    (Universidad La Salle México, Benjamín Franklin 5, Col. Condesa, Del. Cuauhtémoc, Ciudad de México CP 06140, México)

Abstract

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.

Suggested Citation

  • Carmen Lozano & Enriqueta Mancilla-Rendón, 2020. "Fuzzy Set Theory Applied to Accounting Sciences," New Mathematics and Natural Computation (NMNC), World Scientific Publishing Co. Pte. Ltd., vol. 16(01), pages 1-16, March.
    • Handle: RePEc:wsi:nmncxx:v:16:y:2020:i:01:n:s1793005720500015
    DOI: 10.1142/S1793005720500015
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    Cited by:

    1. Luciano Barcellos‐Paula & Carlos Agüero‐Olivos, 2022. "The strengthening of corporate governance based on applied fuzzy logic," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1736-1746, September.

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