Bayou, Mohamed E.; Reinstein, Alan; Du, Xinyu; Arya, Avinash - In: Advances in management accounting, (pp. 163-187). 2014
model combines the powers of fuzzy set theory (Zadeh, 1965) and the analytic hierarchy process (Saaty, 1978). The precise … ratings required in the conventional analytic hierarchy process but practically hard to obtain are replaced by naturally …