An advanced approach to operational quality evaluation for industry-finance integration enterprises based on integrated interval-valued intuitionistic fuzzy multi-attribute decision making

Abstract

With the acceleration of economic globalization, enterprises are facing fierce competition and huge challenges, requiring deep financial management transformation. In this context, the integration of industry and finance has gradually demonstrated extremely important value. The integration of industry and finance can not only effectively improve the efficiency of financial management, prevent business risks, and improve operational efficiency, but also enhance the comprehensive ability of enterprise financial management, providing a more flexible, transparent, and efficient financial management system for enterprises. The operational quality evaluation of industry-finance integration enterprises under lean management accounting is a multiple-attribute decision-making (MADM). In this paper, some calculating laws on IVIFSs, Hamacher sum, Hamacher product are introduced, and the interval-valued intuitionistic fuzzy Hamacher interactive power averaging (IVIFHIPA) technique is proposed based on the interval-valued intuitionistic fuzzy (IVIF) Hamacher interactive weighted averaging (IVIFHIWA) technique and power average (PA) technique. Meanwhile, some ideal properties of IVIFHIPA technique are studied. Then, the IVIFHIPA technique is employed to cope with the MADM under IVIFSs. Finally, an example for operational quality evaluation of industry-finance integration enterprises under lean management accounting is employed to test the IVIFHIPA technique. Thus, the main research aim of this paper is concluded as follows: (1) the IVIFHIPA technique is constructed based on IVIFHIWA technique and classical power average (PA) technique; (2) the IVIFHIPA technique is put forward to cope with the MADM under IVIFSs; (3) an empirical example for operational quality evaluation of industry-finance integration enterprises under lean management accounting has been put forward to show the IVIFHIPA technique.