Abstract
This study aims to examine the causes of boiler accidents in the context of the ready-made garment (RMG) industry of Bangladesh as an emerging economy. On the basis of a comprehensive review of the existing literature, previous accident reports, and technical discussion with relevant personnel in the industries and regulating authorities, a total of 14 causes of boiler accidents were identified. This study merged neutrosophic (N) theory with the analytic hierarchy process (AHP) for prioritizing the causes of boiler accidents. Finally, to examine the reliability of the results, a robustness analysis was performed. The findings reveal that the lack of standard legislation, non-standard boiler operation, use of expired, non-registered, and non-certified boilers, faulty design of boilers, and the shortage of skilled boiler operators are the top five notable causes of boiler accidents in the RMG industry. The findings provide valuable insights for industrial managers and policymakers to formulate strategies to reduce boiler accidents.