Using simulation methods in accounting research

Eva Labro ()

Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, 2015, vol. 26, issue 2, 99-104

Abstract: The use of simulation methods is not very common in accounting research, even though several authors have pointed to the advantages these methods offer in addressing accounting research questions. In this position paper, I discuss the difficulties encountered when applying simulation methods in accounting research. These roadblocks are the problem of seeing the forest for the trees, the difficulty in designing the model and assessing which variables to include, issues with calibrating simulation models with relevant parameter values to guarantee external validity, and the unfamiliarity of the accounting readership with simulation methods. For each of these obstacles, I give some practical advice on how to overcome them from my experience as an author as well as a reviewer. Copyright Springer-Verlag Berlin Heidelberg 2015

Keywords: Simulation; Simulation method; Accounting; Accounting research; Methodological guidance (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (3)

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DOI: 10.1007/s00187-015-0203-4

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