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One of the key success factors for an organization is the promotion of qualified personnel for vacant positions. Especially, the promotion of middle and senior managers play an important role in terms of organization’s success. In personnel promotion problem in which the candidates are nominated within the organization and they have been working for a specific period of time and are known in their organization, the candidates should be evaluated based on their recent as well as past performances to make right selection for the vacant position. For this reason, the purpose of this paper is to propose an integrated dynamic multi-attribute decision-making (MADM) model based on intuitionistic fuzzy set for solving personnel promotion problem.

The proposed model integrates analytic hierarchy process (AHP) technique and the dynamic evaluation by intuitionistic fuzzy operator for personnel promotion. AHP is employed to determine the weight of attributes based on decision maker’s opinions, and the dynamic operator is utilized to aggregate evaluations of candidates for different years. Atanassov’s intuitionistic fuzzy set theory is utilized to represent uncertainty and vagueness in MADM process.

A numerical example is presented to show the applicability of the proposed method for personnel promotion problem and a sensitivity analysis is conducted to demonstrate efficiency of dynamic evaluation. The findings indicate that the varying weights of years employed determined the best candidate for promotion.

The novelty of this study is defining personnel promotion as a MADM problem in the literature for the first time and proposing an integrated dynamic intuitionistic fuzzy MADM approach for the solution, in which the candidates are evaluated at different years.

Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and doctoral studies, articles, and books about forensic accounting and fraud audit published between the years 2008 and 2018 in Turkey. For this purpose, a total of 96 studies have been examined and 35 of these are master’s theses, 10 of them are PhD theses, 45 of them are articles, and six of them are books. These studies were presented in tables as classified. The studies examined in our research are summarized as year they were published, the author, and the scope of the topic and in terms of results. The conclusions of this study can be summarized as follows: (a) the majority of thesis published about forensic accounting and fraud audit are in 2011 and following years. In addition, most of the theses are focused on forensic accounting review rather than fraud audit. (b) Results in the articles reviewed are in the same direction with theses. (c) There are very few books about fraud audit and forensic accounting. One of them is related to fraud audit, while the rest of them are related to forensic accounting and forensic accounting profession. We suggest extending the scope of the study and making to other countries.

The purpose of this paper is to implement the strategies selection process in a proposed formulated mathematical framework to prioritize selected strategies with the interaction of other groups of strategies, known as the strategies interaction model (SIM).

SWOT analysis is a popular useful strategic planning tool, which analyzes organizations internal and external factors. The traditional SWOT procedure lists internal and external factors and derives four groups of strategies based on the organization’s strategic position. SWOT is easy to use as a business analyzing tool, while it is not competent enough for strategic formulation. With the emergence of the economy’s vicissitudes, undulations in the markets and multiple changes, and various variables in the industrial competitive environment, selection of the organization strategies confront uncertainty in decision making. The SIM framework presents a solution to select alternative strategies for organizations in unpredictable situations.

The findings show that SIM is a reliable approach to evaluate, select and rank organization’ strategies. SIM proposes alternative strategies due to the uncertainty of the organization’ environment with respect to the four strategic positions. The SIM’ proposed ranking process is in accordance with the highest impact of each strategy on each other. Furthermore, it possesses advantages of AHP, ANP and other applied multiple criteria decision-making (MCDM) techniques in SWOT analysis.

In this paper SIM is applied within a dairy company located in the north of Iran.

SIM has the advantages of the classic SWOT and fills the gaps of MCDM methods application in the SWOT analysis. Moreover, it provides a formulated algorithm for the organizations to face the uncertainty of the environment. SIM philosophy can be widely used in the decision and managerial implications.