Fuzzy logic meets accountability and management: linguistic modeling of the compliance officer functions in nonprofit cooperative societies
基于ISO 37301标准，通过模糊最佳-最差法加权指标，验证西班牙非营利合作社合规官的职能，提升问责过程的准确性与可解释性。
Abstract A correct definition and understanding of the functions performed by the Compliance Officer are essential for ensuring proper accountability in the nonprofit sector. This study validates the functions assigned to the Compliance Officer through a set of indicators based on the ISO 37301 standard on Compliance Management Systems. These indicators are weighted using the Best–Worst Method (BWM), a multi-criteria decision-making approach that derives their relative importance from expert judgment. Specifically, we apply a fuzzy version of the BWM, which enables the use of consensus-based linguistic assessments and enhances the interpretability and practical treatment of the indicators, thus supporting more accurate accountability processes. For the evaluation, we rely on a panel of experts from Spanish Nonprofit Cooperative Societies. The participation of multiple specialists strengthens the applicability and robustness of the indicators, reduces individual bias, and increases the reliability of the results. Nevertheless, some limitations must be acknowledged, including potential homogeneity in expert profiles and challenges in generalizing the findings to organizations operating under different regulatory environments. This research jointly examines the role of the Compliance Officer and its connection to accountability. Effective accountability is crucial in Nonprofit Cooperative Societies, and the Compliance Officer plays a central role in supporting sound management and everyday operations. Our findings contribute organizational knowledge that can drive innovation in how these entities function, ultimately promoting improved practices in the sector. Well-designed compliance functions not only help prevent sanctions and misinformation but also foster ethics, transparency, and sustainability, which are core pillars of social development.