Fuzzy Systems and its Applications

Fuzzy Systems and its Applications

Fuzzy Evaluation of Digital Accounting System Requirements Assessment Mechanisms in the Context of Capital Market Companies: Fuzzy Logic of TODIM

Document Type : Original Article

Authors
Abolfazl Manafi 1
seyed abbas borhani 2
Mehdi Safari Gerayli 3
Hossein Jahangirnia 1
1 Department of Accounting, QO.C., Islamic Azad University, Qom, Iran
2 Department of Accountingq ,Q0.C, Islamic Azad University, Qom, Iran
3 Department of Accounting, BG.C., Islamic Azad University, Bandargaz, Iran
10.22034/jfsa.2025.544034.1282
Abstract
The passage of time and digital developments in business communications paved the way for the emergence of more modern accounting methods in the context of information networks, which emerged from the transition from the third generation to the fourth generation, digital accounting. The purpose of this research is fuzzy evaluation of digital accounting system needs assessment mechanisms in the context of capital market companies. This study is mixed in methodology and based on an exploratory and interpretive nature. It implemented the study objectives with the participation of a group of experts in the qualitative phase and financial and accounting managers of capital market companies in the quantitative phase. This study is mixed in methodology and based on an exploratory and interpretive nature, which was completed with the participation of a group of experts in the qualitative phase and financial and accounting managers of capital market companies in the quantitative phase. In terms of analytical processes, this study uses Grand Theory and Delphi in the qualitative part to identify the central dimensions of the digital accounting system needs assessment mechanisms and determine their reliability. In the quantitative part of the study, it also uses fuzzy logic to evaluate the identified central aspects of the phenomenon under study in the context of capital market companies. The results of the qualitative study, after conducting 14 interviews and emerging 282 open codes, indicate the determination of 33 conceptual themes, 6 central components, and 3 structural categories, which, in a 6-dimensional theoretical model, represent the theoretical framework of the study phenomenon. In the quantitative part, the results showed that system mechanisms related to profitability (X5) are the most important background that should be considered in the software aspects of digital accounting development. The obtained results show that digital accounting systems, in order to reach a more efficient point of financial utilization by companies, need to pay attention to the prerequisites of profitable systems so that they can realize a higher level of stakeholders' demands in terms of meeting the expectations and computational needs of companies' financial performance.
Keywords
Digital Accounting
System Requirements Assessments
TODIM Fuzzy
Multi-Criteria Decision Making
Subjects
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Fuzzy Systems and its Applications
Volume 8, Issue 2 - Serial Number 17
Open Access Statement
December 2025
Pages 127-164

  • Receive Date 29 August 2025
  • Revise Date 11 November 2025
  • Accept Date 25 December 2025