Neutrosophic Performance Evaluation of a Consulting Firm Using a Hybrid TOPSIS-OWA Model from the Perspective of Consultants and Auditors

Yet performance evaluation of consulting firms faces uncertainty and subjectivity for the auditor's consultant perspective a concern for problematizing proper strategic choice. This condition is relevant since consulting firms are integral to any enterprise problem solving, and identifying where productivity exists only makes firms more competitive and enhances quality of service to their clients. Yet the literature does not provide any constructs to properly apply indeterminacy to human assessments as operations are based on crisp integers and binary true/false logic which does not adequately represent the holistic expertise of the professional. Therefore, this study proposes a hybrid neutrosophic TOPSIS-OWA assessment approach by integrating the TOPSIS relative assessment approach to proximity-to-ideal-solution with ordered weighted averaging, wherein neutrosophic values assess truth/indeterminacy/falsity. The findings from the assessment applied to a real world scenario shows customer satisfaction and quality of service are the most important. Therefore, this study is significant as it contributes to the body of knowledge with a novel empirical finding, utilizing an assessment approach for better outcomes under uncertainty while practically providing consulting firms with a means for performance assessment from the prospect's perspective.