Zvi Davis, Harry; Mesznik, Roger; Lee, John Y. - In: Advances in management accounting : Vol. 17, (pp. 203-216). 2008
This article contributes to the fuzzy logic application literature in accounting by examining a key issue in the use of fuzzy logic: how to find an optimum number of classes to minimize the decision maker's cost. Two costs are assumed: (1) we assume fuzziness is costly and thus should be...
