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Open AccessArticle

Approach to Evaluating Accounting Informatization Based on Entropy in Intuitionistic Fuzzy Environment

School of Business Administration, China University of Petroleum-Beijing, Beijing 102249, China
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Entropy 2018, 20(6), 476; https://doi.org/10.3390/e20060476
Received: 14 May 2018 / Revised: 4 June 2018 / Accepted: 12 June 2018 / Published: 20 June 2018
Accounting informatization is an important part of enterprise informatization. It affects the accounting and finance operational efficiency. With the comprehensive evaluation of accounting informatization from multiple aspects, we can find the strengths and weaknesses of corporate accounting informatization, which then can be improved precisely. In this paper, an evaluation approach of accounting informatization is proposed. Firstly, the evaluation index system is constructed from the aspects of strategic position, infrastructure construction, implementation of accounting informatization, informatization guarantee, and application efficiency. Considering the complexity and ambiguity of the index, experts are required to give linguistic ratings which are then converted into intuitionistic fuzzy number. Then, an entropy and cross entropy method based on intuitionistic fuzzy sets is proposed to derive the weights of experts so as to reduce the error caused by personal bias. By combining the weights of the index and weighted ratings, the evaluation results are obtained. Finally, a case of accounting information evaluation is given to illustrate the feasibility of the proposed approach. View Full-Text
Keywords: accounting informatization level; evaluation index system of accounting informatization; intuitionistic fuzzy sets; cross entropy accounting informatization level; evaluation index system of accounting informatization; intuitionistic fuzzy sets; cross entropy
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Li, M.; Wei, W.; Wang, J.; Qi, X. Approach to Evaluating Accounting Informatization Based on Entropy in Intuitionistic Fuzzy Environment. Entropy 2018, 20, 476.

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