An Intelligent Approach for the Challenges in the Evaluation of Public Accountant Firms Under Uncertainties

For certified public accountant (CPA) firms to maintain high levels of competent assistance, achievement evaluations are essential. However, because aspects like customer fulfilment, productivity, economic success, and legality include personal and interconnected assessments, standard approaches to assessment frequently fall short of addressing the inherent complexity and uncertainty in decision-making. To overcome these issues, this paper suggests a unique multiple-criteria decision-making (MCDM) model based on complex T-Spherical fuzzy Frank (CTSFF) operations. The approach uses complex T-spherical fuzzy Frank Weighted Averaging (CTSFFWA) and complex T-spherical fuzzy Frank Weighted Geometric (CTSFFWG) operators to manage multi-attribute assessment under unclear and uncertain circumstances. The ability to handle subjective and unclear data while integrating interconnections between several assessment requirements is lacking in the practical assessment methods currently used by CPA companies. This restriction makes obtaining trustworthy and useful information for enhancing company operations more difficult. The intricacy of contemporary CPA operations, such as the increasing requirement to consider qualitative assessments and a range of client viewpoints, calls for creating a strong and flexible structure to support decision-making. The inability of conventional fuzzy frameworks to accurately represent these subtleties necessitates using sophisticated techniques. To retain mathematical accuracy while accounting for ambiguity via membership, non-membership, and abstention degrees, the suggested model uses CTSFF logic. A thorough assessment of CPA company achievement through various factors is made possible by the improved aggregation possibilities introduced using CTSFFWA and CTSFFWG operators. Flexibility evaluation is additionally built into the framework to guarantee the findings’ reliability and pinpoint ideal factor setups. This research gives decision-makers a versatile instrument to modify the framework for various expert business sectors. It offers a methodical and comprehensive way to assess the efficiency of CPA firms. This investigation makes an essential contribution to the discipline of decision-making under uncertainty by filling in the deficiencies in the assessment methods that are currently in use.