管理会计研究中基于代理的计算经济学：机遇与困难(CS)

弗里代里克·沃尔， 斯蒂芬·莱特纳

基于代理的计算经济学（ACE）虽然在管理科学的其他领域被广泛采用，但对于管理会计研究（MAR）来说，这是一个相当新颖的范式。本文概述了ACE在管理会计研究方面可能遇到的机会和困难，尤其介绍了管理会计研究人员在将ACE视为其特定研究范式时可能采用的框架。该框架基于ACE的两个相互关联的范式元素：一组关于经济代理的理论假设和基于代理的建模方法。与MAR中采用的其他研究方法相比，它特别注重ACE对于机会和困难的对比。

Agent-based Computational Economics in Management Accounting Research: Opportunities and Difficulties

Friederike Wall, Stephan Leitner

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.