一种新的IFN-CSM-CoCoSo方法,用于具有直觉模糊集的多属性组决策:评估企业社会责任绩效的应用
1School of Accounting, Jilin Business and Technology College, Changchun, 130507, Jilin, China.
Heliyon
|April 16, 2024
概括
本研究引入了一种评估企业社会责任 (CSR) 绩效的新方法,解决环境会计方面的挑战. 基于共弦相似度测量 (CSM) 技术开发的直观模糊CoCoSo技术在多属性组决策 (MAGDM) 中有效处理不确定的数据.
科学领域:
- 环境会计环境会计
- 公司社会责任 (CSR)
- 决策科学 决策科学 决策科学
背景情况:
- 经济增长带来了环境污染和资源枯竭等挑战,影响了企业可持续发展.
- 企业社会责任 (CSR) 对可持续发展至关重要,需要有效的绩效评估系统.
- 从环境会计角度评估企业社会责任涉及复杂,不确定的数据,通常需要多属性组决策 (MAGDM).
研究的目的:
- 在环境会计中开发一种用于评估企业社会责任 (CSR) 绩效的新技术.
- 通过使用多属性组决策 (MAGDM) 在CSR绩效评估中处理不确定的信息的挑战.
- 通过整合利益相关者理论和环境会计原则,提出实现企业社会责任目标的有效方法.
主要方法:
- 基于共弦相似度测量 (IFN-CSM-CoCoSo) 技术的直觉模糊CoCoSo的开发.
- 应用直觉模糊集 (IFS) 来管理决策过程中的不确定性.
- 在CSR绩效评估中使用CoCoSo技术和对MAGDM的共因相似度 (CSM).
主要成果:
- 拟议的IFN-CSM-CoCoSo技术在CSR绩效评估中成功处理不确定的信息.
- 该技术在环境会计和企业社会责任的背景下为MAGDM提供了一个强大的框架.
- 一个数值示例验证了IFN-CSM-CoCoSo技术的有效性和适用性.
结论:
- IFN-CSM-CoCoSo技术为评估企业社会责任绩效提供了一种有效的方法,特别是在环境会计方面.
- 这种方法通过提供结构化的决策过程,提高企业实现企业社会责任目标的能力.
- 该研究为寻求评估和改善企业社会和环境责任感的利益相关者提供了有价值的工具.
相关概念视频
01:14Decision Making: Traditional Method
4.0K
The process of hypothesis testing based on the traditional method includes calculating the critical value, testing the value of the test statistic using the sample data, and interpreting these values.
First, a specific claim about the population parameter is decided based on the research question and is stated in a simple form. Further, an opposing statement to this claim is also stated. These statements can act as null and alternative hypotheses, out of which a null hypothesis would be a...
First, a specific claim about the population parameter is decided based on the research question and is stated in a simple form. Further, an opposing statement to this claim is also stated. These statements can act as null and alternative hypotheses, out of which a null hypothesis would be a...
4.0K
01:09Decision Making: P-value Method
5.3K
The process of hypothesis testing based on the P-value method includes calculating the P- value using the sample data and interpreting it.
First, a specific claim about the population parameter is proposed. The claim is based on the research question and is stated in a simple form. Further, an opposing statement to the claim is also stated. These statements can act as null and alternative hypotheses: a null hypothesis would be a neutral statement while the alternative hypothesis can...
First, a specific claim about the population parameter is proposed. The claim is based on the research question and is stated in a simple form. Further, an opposing statement to the claim is also stated. These statements can act as null and alternative hypotheses: a null hypothesis would be a neutral statement while the alternative hypothesis can...
5.3K
01:20Decision Making
109
Decision-making is a fundamental cognitive process that involves evaluating alternatives and selecting among them. This process can range from simple choices, such as deciding what to wear, to complex decisions, like choosing a major in college or a career path. The complexity of the decision often dictates the approach we use, which can be broadly categorized into two types: automatic and controlled decision-making.
Automatic decision-making is fast, intuitive, and relies on gut feelings...
Automatic decision-making is fast, intuitive, and relies on gut feelings...
109
02:16Stereotype Content Model
14.7K
The Stereotype Content Model (SCM) was first proposed by Susan Fiske and her colleagues (Fiske, Cuddy, Glick & Xu, 2002; see also Fiske, 2012 and Fiske, 2017). The SCM specifies that when someone encounters a new group, they will stereotype them based on two metrics: warmth—or that group’s perceived intent, and how likely they are to provide help or inflict harm—and competence—or their ability to carry out that objective. Depending on the warmth-competence...
14.7K
01:37Reason and Intuition
6.4K
The human brain processes information for decision-making using one of two routes: an intuitive system and a rational system (Epstein, 1994; popularized by Kahneman, 2011 as System 1 and System 2, respectively). The intuitive system is quick, impulsive, and operates with minimal effort, relying on emotions or habits to provide cues for what to do next, while the rational system is logical, analytical, deliberate, and methodical. Research in neuropsychology suggests that the...
6.4K
01:16Response Surface Methodology
128
Response Surface Methodology (RSM) is a collection of statistical and mathematical techniques used to develop, improve, and optimize processes. It is particularly valuable when many input variables or factors potentially influence a response variable.
The process of RSM involves several key steps:
The process of RSM involves several key steps:
128