.... Genetic algorithms Data envelopment analysis Multiple criteria analysis AI augmented decision-making Sequential decision-making Managerial accounting problems require organizations to allocate their common costs to their sub-units (Cook and Kress, 1999). Some common costs are administrative...

..., benchmarking, and quality management, to name a few (Vaidya and Kumar, 2006). Decision making Analytic hierarchy process Decision analysis Multiple criteria analysis Range sensitivity Attribute importance Fischer (1995) proposed a value‐comparison hypothesis to account for the difference...