Evaluation and Prioritization of Digital Transformation Strategies in Public Finance Using a T-Spherical Fuzzy Set-Based Entropy and MAUT Approach

Ömer Faruk Görçün; Mustafa Çanakçıoğlu

Authors

Ömer Faruk Görçün Department of Business Administration, Faculty of Economics and Administrative Sciences, Kadir Has University, Istanbul, Türkiye Author https://orcid.org/0000-0003-3850-6755
Mustafa Çanakçıoğlu Department of E-Commerce and Management, Faculty of Applied Sciences, Istanbul Gelişim University, Istanbul, Türkiye Author https://orcid.org/0000-0001-7462-9934

Keywords:

Public Finance, Digital Transformation, T-Spherical Fuzzy Sets, Entropy, MAUT

Abstract

This study aims to improve the effectiveness and efficiency of public finance in the context of digital transformation and Industry 4.0 and to determine sustainable digital transformation strategies and a corresponding roadmap. In this context, an integrated decision-making model based on T-spherical fuzzy sets was developed to address gaps in strategic planning, data management, and technology adaptation. Within the proposed model, the entropy method is used to determine objective criterion weights, while Multi-Attribute Utility Theory (MAUT) is employed to evaluate and rank the alternatives. According to the results, “Stakeholder Participation” is the most influential criterion, with a weight of 0.1339, while the A5 “Data Analytics and Business Intelligence” strategy is identified as the highest-priority alternative. The robustness analysis confirms the stability and consistency of the obtained results, supporting the reliability of the proposed decision-making framework.

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