Neutrosophic interrelationship of Key Performance Indicators in an accounting process

Authors

Angélica Dora Rodríguez Lara, Universidad Regional Autónoma de Los AndesFollow
Cristhina Pamela Rendón Tello, Universidad Regional Autónoma de Los AndesFollow
Jorge Almeida Blacio, Universidad Regional Autónoma de Los AndesFollow
Richard Hurtado Guevara, Universidad Regional Autónoma de Los AndesFollow

Abstract

This paper is an investigation on the interrelationship among some financial performance indicators of the company "Zambrano Loor Naira Narcisa" located in the city of Santo Domingo, Ecuador. The study is conducted because this company presents some difficulties in this regard. In order to guarantee the profundity of the analysis, we apply the technique of dynamic study of Neutrosophic Cognitive Maps, where the cause-effect relationship among the indicators is described and established; in addition it is provided the causal connecting weights between each pair of indicators. Four experts have made the evaluations. The advantage of neutrosophic cognitive maps over fuzzy cognitive maps is that the former maintains the modeling of the uncertainty of the latter, and also offers the possibility of incorporating indetermination, thus constituting a more realistic source to assess cause-effect relationships.

Recommended Citation

Rodríguez Lara, Angélica Dora; Cristhina Pamela Rendón Tello; Jorge Almeida Blacio; and Richard Hurtado Guevara. "Neutrosophic interrelationship of Key Performance Indicators in an accounting process." Neutrosophic Sets and Systems 34, 1 (2020). https://digitalrepository.unm.edu/nss_journal/vol34/iss1/15