基于主体的计算经济学在管理会计研究中的机遇与困难
Agent-based Computational Economics in Management Accounting Research: Opportunities and Difficulties
摘要：
基于主体的计算经济学（ACE）-而广泛采用的其他领域的管理科学-是一个相当新颖的范式管理会计研究（MAR）。本文提供了一个概述的机会和困难，ACE可能在管理会计的研究，特别是，介绍了一个框架，研究人员在管理会计时，考虑ACE作为一种范式，为他们的特定的研究工作。该框架建立在ACE的两个相互关联的范式元素：一组经济代理人的理论假设和基于代理人的建模方法。特别是把重点放在比较ACE的机会和困难相比，其他研究方法在MAR。
英文摘要：
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.
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