An Agent-Based Approach for Evaluating Basic Design Options of Management Accounting Systems
DOI:
https://doi.org/10.9781/ijimai.2013.242Keywords:
Simulation, Learning, Agents, Complexity, Managemet SystemsAbstract
This paper investigates the effectiveness of reducing errors in management accounting systems with respect to organizational performance. In particular, different basic design options of management accounting systems of how to improve the information base by measurements of actual values are analyzed in different organizational contexts. The paper applies an agent-based simulation based on the idea of NK fitness landscapes. The results provide broad, but no universal support for conventional wisdom that lower inaccuracies of accounting information lead to more effective adaptation processes. Furthermore, results indicate that the effectiveness of improving the management accounting system subtly interferes with the complexity of the interactions within the organization and the coordination mode appliedDownloads
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