Affiliation:
1. University of Klagenfurt
Abstract
ABSTRACT
Agent-based computational economics (ACE)—while adopted comparably widely in other domains of managerial science—is a rather novel paradigm for management accounting research (MAR). This paper provides an overview of opportunities and difficulties that ACE may have for research in management accounting and, in particular, introduces a framework that researchers in management accounting may employ when considering ACE as a paradigm for their particular research endeavor. The framework builds on the two interrelated paradigmatic elements of ACE: a set of theoretical assumptions on economic agents and the approach of agent-based modeling. Particular focus is put on contrasting opportunities and difficulties of ACE in comparison to other research methods employed in MAR.
JEL Classifications: C63; D8; D91; M40.
Publisher
American Accounting Association
Subject
Accounting,Business and International Management
Cited by
19 articles.
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