论文标题
基于代理的管理会计研究中的计算经济学：机会和困难
Agent-based Computational Economics in Management Accounting Research: Opportunities and Difficulties
论文作者
论文摘要
基于代理的计算经济学（ACE）在管理科学的其他领域中被广泛采用，是管理会计研究（MAR）的相当新颖的范式。本文概述了ACE在管理会计方面的研究可能遇到的机遇和困难，尤其是介绍了一个框架，在将ACE视为其特定研究努力的范式时，管理会计研究人员可能会使用该框架。该框架建立在ACE的两个相互关联的范式上：一组关于经济代理的理论假设和基于代理的建模的方法。与3月相比的其他研究方法相比，特定的重点是ACE的对比机会和困难。
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.
