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Keywords: simulation
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Journal Articles
Journal of Management Accounting Research (2021) 33 (3): 189–212.
Published: 01 September 2021
... (for overviews, e.g., Squazzoni 2010 ; Squazzoni, Jager, and Edmonds 2014 ). ABM constructs “artificial” agents (i.e., software agents) whose behavior follows specified rules and who interact with each other in their environment. ABM advocates a bottom-up perspective where, by means of simulation, the macro...
Includes: Supplementary data
Journal Articles
Journal of Management Accounting Research (2019) 31 (1): 41–61.
Published: 01 March 2019
... Research Workshop at the University of Basel and the 2018 Management Accounting Section Midyear Meeting for comments. Editor's note: Accepted by Karen L. Sedatole. June 2017 January 2018 2019 cost systems cost system design numerical experiments simulation We...