Stream "Simulation in Management Accounting and Management Control" a...

In recent years, the application of simulation as a research method in management accounting and management control has gained attraction. Simulation appears to be a powerful method to examine complex and emergent phenomena that incorporate a multitude of interrelated issues. Since manifold interacting issues lead to intractable dimensions in analytical modeling and are particularly difficult to control in empirical research, simulation offers the potential to overcome the weaknesses of these research methods. We encourage contributions that reflect the application of simulation methodology to research questions in management accounting and management control. 

Topics of interest are (but not limited to) 

• Adaptation of management control systems 
• Organizational learning in management control
• Diffusion of innovations in management accounting and management control
• Dynamics and emergence of control mechanisms in organizations
• Economic interaction and management control
• Effectivity of decision-making methods in complex and turbulent environments
• Information quality in management accounting and management control 
• Decision-influencing information in complex and turbulent environments
• Interrelations of design elements in performance management systems 
• Dynamics in budgeting 
• Aggregation and management of risks in complex environments
• Coordination 
• Autonomous Agents
• Multi-agent systems
• Self-organization