Agent-based Computational Economics in Management Accounting Research: Opportunities and Difficulties

Friederike Wall and Stephan Leitner

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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.

Date: 2020-11
New Economics Papers: this item is included in nep-cmp and nep-hme
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Persistent link: https://EconPapers.repec.org/RePEc:arx:papers:2011.03297

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