Abstract

The evaluation of the financial performance of universities is conducive to the sustainable development of universities. Based on this, we extend the traditional CODAS (COmbinative Distance-based ASsessment) method to the Pythagorean 2-tuple linguistic fuzzy environment and propose a P2TL-CODAS model to evaluate the financial management performance of universities. Firstly, we briefly describe the definition, the score function, accuracy function, operational laws and the distance calculating method of P2TLSs. Next, two aggregation operators of P2TL including Pythagorean 2-tuple linguistic weighted averaging (P2TLWA) operator and Pythagorean 2-tuple linguistic weighted geometric (P2TLWG) operator are also introduced to fuse overall Pythagorean 2-tuple linguistic evaluation information. Then the steps of CODAS method are depicted briefly. Moreover, we use linguistic Pythagorean 2-tuple linguistic fuzzy numbers to extend the CODAS method. The P2TL-CODAS model is established and all computing steps are simply presented. Furthermore, we apply the proposed method to evaluate the financial management performance about five universities. Finally, a comparison between P2TL-CODAS method and P2TL-TODIM method is made to demonstrate the stability of the new method. The results show that the proposed method has unique advantages.

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