Fuzzy set approach to client acceptance decisions

Ashutosh Deshmukh, Jeffrey Romine, T. L.N. Talluru

Research output: Contribution to journalConference articlepeer-review

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.

Original languageEnglish (US)
Pages (from-to)2193-2197
Number of pages5
JournalProceedings of the IEEE International Conference on Systems, Man and Cybernetics
Volume3
StatePublished - Dec 1 1997
EventProceedings of the 1997 IEEE International Conference on Systems, Man, and Cybernetics. Part 3 (of 5) - Orlando, FL, USA
Duration: Oct 12 1997Oct 15 1997

All Science Journal Classification (ASJC) codes

  • Control and Systems Engineering
  • Hardware and Architecture

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