Comparing Basic Design Options for Management Accounting Systems with an Agent-Based Simulation

摘要

The paper applies an agent-based simulation to investigate the effectiveness of basic design options for management accounting systems. In particular, different settings of how to improve the information base by measurement of actual values in the course of adaptive walks are analyzed in the context of different levels of complexity and coordination modes. The agent-based simulation is based on the idea of NK fitness landscapes. Results provide broad, but no universal support for conventional wisdom that lower inaccuracies of information lead to more effective adaptation processes. Furthermore, results indicate that the effectiveness of improving judgmental information by actual values subtly depends on the complexity of the decisions and the coordination mode applied.