Balanced scorecard-based analysis of customer expectations for cosmetology services:a hybrid decision modeling approach

The goal of this study is to analyze and characterize customer expectations in the cosmetics sector.Within this framework,first,the extant literature is reviewed,and 12 most prominent performance measurement criteria are identified.Then,these criteria are organized along the four different balanced scorecard dimensions.By employing an Interval Type-2 Fuzzy DEMATEL methodology,the weighted importance of these dimensions and criteria are identified.Additionally,with the Interval Type-2 Fuzzy TOPSIS approach,13 leading cosmetic service providers in Ukraine are ranked based on their relative scores.The findings of the study indicate that consumer is the most significant dimension while learning and growth seem to have the least importance.Similarly,it is also concluded that all consumerfocused criteria(i.e.diversification of services,feedback on the product and services,and customer loyalty)have the highest priorities in the complete criterion set.

Consensus‑based multidimensional due diligence of fintech‑enhanced green energy investment projects

The purpose of this study is to provide a hybrid group decision-making approach to evaluate fintech-based financial alternatives for green energy investment projects.First,the multidimensional factors of due diligence for fintech-based financing alternatives of green energy investment projects are identified.In this regard,the balanced scorecard perspectives are considered.Next,consensus-based group decision-making analysis is performed.Second,impact-relation directions for fintech-based financing alternatives of green energy investment projects are defined.For this purpose,the spherical fuzzy Decision-Making Trial and Evaluation Laboratory(DEMATEL)methodology is applied.The novelty of this study is its proposal of a new outlook to due diligence of fintech-project financing for renewable energy investments by using the group and integrated decision-making approaches with spherical fuzzy DEMATEL.The findings indicate that customer expectations are the most essential factor for the revenue sharing and rewarding models.Additionally,this study identified that organizational competency plays the most important role with respect to the peer-to-business debt model.In contrast,the conclusion was reached that financial returns have the greatest importance for the equity sharing model.

The Role of Management Accounting in Adding Value to Organisations

The rapid development of digital world has provided modern organisations with challenges and opportunities at the same time.Especially,the use of advanced technology such as internet well improves transparency of many organisations.However,this also brings volatility and uncertainty to an organisation’s business environment,thereby leading to a more complex and time-consuming decision-making process.To solve this problem,two management accounting techniques,ABC System and BSC,have accordingly been adopted by many managers.In this article,the purpose is to briefly discuss some of the challenges faced by organisations;and then,the two initiative management methods are well explained individually with reference to appropriate examples.