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Approach to Evaluating Accounting Informatization Based on Entropy in Intuitionistic Fuzzy Environment
Ming Li1, Wendan Wei1, Jialin Wang1
1School of Business Administration, China University of Petroleum-Beijing, Beijing 102249, China.
Entropy (Basel, Switzerland)
|December 3, 2020
Summary
This study proposes a new method to evaluate corporate accounting informatization. The approach uses expert linguistic ratings converted to intuitionistic fuzzy numbers to precisely identify areas for improvement in financial operational efficiency.
Area of Science:
- Information Systems
- Accounting Information Systems
- Enterprise Management
Background:
- Accounting informatization is crucial for enterprise operational efficiency.
- Comprehensive evaluation is needed to identify strengths and weaknesses in corporate accounting systems.
- Existing evaluation methods may not adequately handle the complexity and ambiguity of linguistic data.
Purpose of the Study:
- To propose a novel evaluation approach for accounting informatization.
- To enhance the precision of identifying areas for improvement in corporate accounting systems.
- To develop a method that accounts for expert subjectivity and data ambiguity.
Main Methods:
- Constructed an evaluation index system covering strategic position, infrastructure, implementation, guarantee, and application efficiency.
- Utilized expert linguistic ratings converted into intuitionistic fuzzy numbers to manage ambiguity.
- Applied an entropy and cross-entropy method based on intuitionistic fuzzy sets to determine expert weights and reduce bias.
Main Results:
- Derived expert weights to mitigate personal bias in evaluations.
- Combined index weights and weighted ratings to achieve comprehensive evaluation results.
- Demonstrated the feasibility of the proposed approach through a case study of accounting information evaluation.
Conclusions:
- The proposed evaluation approach effectively assesses accounting informatization.
- The method provides a precise way to identify areas for improvement in corporate accounting systems.
- This approach enhances accounting and finance operational efficiency through targeted improvements.
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