Research Article A Multiattribute Decision-Making Framework: VIKOR Method with Complex Spherical Fuzzy N-Soft Sets Muhammad Akram , 1 Maria Shabir, 1 Arooj Adeel , 2 and Ahmad N. Al-Kenani 3 1 Department of Mathematics, University of the Punjab, New Campus, Lahore, Pakistan 2 Department of Mathematics, University of Education, Bank Road Campus, Lahore, Pakistan 3 Department of Mathematics, Faculty of Science, King Abdulaziz University, P.O. Box 80219, Jeddah 21589, Saudi Arabia Correspondence should be addressed to Muhammad Akram; m.akram@pucit.edu.pk Received 3 July 2021; Revised 4 August 2021; Accepted 12 August 2021; Published 31 August 2021 Academic Editor: Naeem Jan Copyright © 2021 Muhammad Akram et al. is is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. In this paper, we set forth a framework for solving a multiattribute group decision-making (MAGDM) problem, namely, the selection of a firm for participation in a Saudi oil refinery project in Pakistan. is project will prove a key success factor for the economic growth of Pakistan due to its enormous economic impact on the energy sector, industrial development, commerce, transportation, and so on. is multiplicity justifies that several intricate components comprising both intrinsic and external attributes should be adequately evaluated for the selection of such a firm, that is, the formulation of this question as a MAGDM problem. Nonbinary evaluation with two-dimensional ambiguity and uncertainty in the parameters are general concerns in modern literature, and they fit into this problem. Within this context, one of the most superior and amenable theories (complex spherical fuzzy N-soft sets, henceforth CSFNS f Ss) shall be used to formulate a new comprehensive method, known as complex spherical fuzzy N-soft-VIKOR (CSFNS f -VIKOR) method. According to the general spirit of the benchmark technique, the normalized Euclidean distances and the weights of the attributes are jointly handled, and as consequence, two main features (“maximum group utility” and “minimum individual regret”) are acquired. e coefficient strategy with reference to group utility measure and individual regret measure of opponents are employed for the compromise measure. Armed with this novel tool, we single out the most feasible firm according to the preference order of the alternatives examined by the decision-makers on the subject of linear normalized weights of experts and attributes. Furthermore, a comparative analysis justifies the CSF-VIKOR method, and some results prove its capabilities and validity. Moreover, a sensitivity test certifies the stability of the proposed method. 1. Introduction In 1998, the VIKOR approach was drafted by Opricovic [1] as a multiattribute decision-making (MADM) method. In the setting of civil engineering, this system attempted to find a compromise solution based on two dominant principles (group utility measure and individual regret of opponent), where the compromise solution means a decision done by generic involvement. Due to the paradigm of maximum group utility and minimum individual regret, the feasible solution closest to the best values and most distant from the worst value is resolved by the recourse to the L p -metric as an aggregation function, according to Opricovic. Opricovic and Tzeng [2] extended the VIKOR theory for MADM for the postearthquake reconstruction problem in Central Taiwan and the selection of destination for the mountain climber, respectively. Yazdani-Chamzini et al. [3] employed the modified version of the VIKOR method along with the combination of TOPSIS, MOORA, additive weighting, and ratio assessment techniques in order to address a multi- criteria decision-making (MCDM) problem relating to re- newable energy resources. People habitually live with real-life properties that are not sufficiently precise and not fully objective, such as “beautiful,” “tall,” or “experienced.” Many decision-related problems must take into account such properties. To Hindawi Mathematical Problems in Engineering Volume 2021, Article ID 1490807, 25 pages https://doi.org/10.1155/2021/1490807