Belief Functions in Business Decisions

  • Rajendra P. Srivastava
  • Theodore J. Mock

Part of the Studies in Fuzziness and Soft Computing book series (STUDFUZZ, volume 88)

Table of contents

  1. Front Matter
    Pages I-X
  2. Foundations

    1. Rajendra P. Srivastava, Theodore J. Mock
      Pages 1-16
    2. Mieczysław Alojzy Kłopotek, Sławomir Tadeusz Wierzchoń
      Pages 62-112
  3. Systems and Auditing Applications

  4. Operations Management, Finance and Economics Applications

    1. Rajendra P. Srivastava, Deepak K. Datta
      Pages 222-251
    2. Catherine Shenoy, Prakash P. Shenoy
      Pages 316-332
  5. Back Matter
    Pages 346-346

About this book


The book focuses on applications of belief functions to business decisions. Section I introduces the intuitive, conceptual and historical development of belief functions. Three different interpretations (the marginally correct approximation, the qualitative model, and the quantitative model) of belief functions are investigated, and rough set theory and structured query language (SQL) are used to express belief function semantics. Section II presents applications of belief functions in information systems and auditing. Included are discussions on how a belief-function framework provides a more efficient and effective audit methodology and also the appropriateness of belief functions to represent uncertainties in audit evidence. The third section deals with applications of belief functions to mergers and acquisitions; financial analysis of engineering enterprises; forecast demand for mobile satellite services; modeling financial portfolios; and economics.


Audit Auditing Belief Functions Evidential Reasoning Mergers and Acquisitions Rough Set Theory SQL auditor calculus decision theory information system modeling uncertainty

Editors and affiliations

  • Rajendra P. Srivastava
    • 1
  • Theodore J. Mock
    • 2
  1. 1.School of BusinessErnst & Young Center for Auditing Research and Advanced Technology, The University of KansasLawrenceUSA
  2. 2.Laventhal School of AccountingUniversity of Southern CaliforniaLos AngelesUSA

Bibliographic information

  • DOI
  • Copyright Information Physica-Verlag Heidelberg 2002
  • Publisher Name Physica, Heidelberg
  • eBook Packages Springer Book Archive
  • Print ISBN 978-3-7908-2503-9
  • Online ISBN 978-3-7908-1798-0
  • Series Print ISSN 1434-9922
  • Series Online ISSN 1860-0808
  • Buy this book on publisher's site