Evaluation of commercialization indicators of accounting research with fuzzy approach

 The purpose of this study is to evaluate the commercialization indicators of accounting research with a fuzzy approach. The study population is experts and academics and professors of accounting. Based on purposive sampling technique, 15 people were selected as the sample. First, the criteria were identified using fuzzy Delphi technique and then the indicators will be ranked. The Demetel technique will be used to identify the pattern of relationships between the relationship criteria. According to the network of identified relationships, the fuzzy network analysis process (FANP) technique is finally used to rank the elements. Super Decision and EXCEL software were used to perform network analysis calculations. Based on the results, 8 main indicators and 52 sub-indicators were identified for the commercialization of accounting research. The main indicators are: scientific validity, applied research, organizational, cultural, individual, environmental, political and economic identified. Based on Delphi technique, 52 sub-indices were screened and confirmed. 8 main indicators were also ranked in network analysis technique. The scientific credit index has the highest rank.