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Institute of Management Accounting and Simulation
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Institute of Management Accounting and Simulation
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MACCS > Publications

Publikationen aus TORE

2024

2023

  • Schmidt, Mark; Mertens, Kai Gustav; Meyer, Matthias
    Cost hierarchies and the pattern of product cost cross-subsidization: Extending a computational model of costing system design
    PLoS ONE 18(9): e0290370 (2023-09-11)
    Open Access | Publisher DOI
  • Grossmann, Igor; Rotella, Amanda; Hutcherson, Cendri; Sharpinskyi, Konstantyn; Varnum, Michael; Achter, Sebastian; Dhami, Mandeep K.; Guo, Xinqi Evie; Kara-Yakoubian, Mane; Mandel, David R.; Raes, Louis; Tay, Louis; Vie, Aymeric; Wagner, Lisa; Adamkovic, Matus; Arami, Arash; Arriaga Ferreira, Patricia; Bandara, Kasun; Baník, Gabriel; Bartoš, František; Baskin, Ernest; Bergmeir, Christoph; Białek, Michał; Børsting, Caroline Kjær; Browne, Dillon T.; Caruso, Eugene M.; Chen, Rong; Chie, Bin-Tzong; Chopik, William J.; Collins, Robert N.; Cong, Chin Wen; Conway, Lucian G.; Davis, Matthew; Day, Martin V.; Dhaliwal, Nathan A.; Durham, Justin D.; Dziekan, Martyna; Elbaek, Christian; Shuman, Eric; Fabrykant, Marharyta; Firat, Mustafa; Fong, Geoffrey T.; Frimer, Jeremy; Gallegos, Jonathan M.; Goldberg, Simon B.; Gollwitzer, Anton; Goyal, Julia; Graf-Vlachy, Lorenz; Gronlund, Scott D.; Hafenbrädl, Sebastian; Hartanto, Andree; Hirshberg, Matthew J.; Hornsey, Matthew; Howe, Piers D.L.; Izadi, Anoosha; Jaeger, Bastian; Kačmár, Pavol; Kim, Yeun Joon; Krenzler, Ruslan; Lannin, Daniel; Lin, Hung Wen; Lou, Nigel Mantou; Lua, Verity Y.Q.; Lukaszewski, Aaron W.; Ly, Albert L.; Madan, Christopher; Maier, Maximilian; Majeed, Nadyanna M.; March, David S.; Marsh, Abigail A.; Misiak, Michal; Myrseth, Kristian; Napan, Jaime; Nicholas, Jonathan; Nikolopoulos, Konstantinos; O, Jiaqing; Otterbring, Tobias; Paruzel-Czachura, Mariola; Pauer, Shiva; Protzko, John; Raffaelli, Quentin; Ropovik, Ivan; Ross, Robert M.; Roth, Yefim; Røysamb, Espen; Schnabel, Landon; Schütz, Astrid; Seifert, Matthias; Sevincer, A. T.; Sherman, Garrick T.; Simonsson, Otto; Sung, Ming Chien; Tai, Chung Ching; Talhelm, Thomas; Teachman, Bethany; Tetlock, Philip; Thomakos, Dimitrios; Tse, Dwight C.K.; Twardus, Oliver; Tybur, Joshua M.; Ungar, Lyle; Vandermeulen, Daan; Vaughan Williams, Leighton; Vosgerichian, Hrag A.; Wang, Qi; Wang, Ke; Whiting, Mark E.; Wollbrant, Conny E.; Yang, Tao; Yogeeswaran, Kumar; Yoon, Sangsuk; Alves, Ventura R.; Andrews-Hanna, Jessica R.; Bloom, Paul A.; Boyles, Anthony; Charis, Loo; Choi, Mingyeong; Darling-Hammond, Sean; Ferguson, Z. E.; Kaiser, Cheryl R.; Karg, Simon Tobias; Ortega, Alberto López; Mahoney, Lori; Marsh, Melvin; Martinie, Marcellin F.R.C.; Michaels, Eli K.; Millroth, Philip; Naqvi, Jeanean B.; Ng, Weiting; Rutledge, Robb B.; Slattery, Peter; Smiley, Adam H.; Strijbis, Oliver; Sznycer, Daniel; Tsukayama, Eli; van Loon, Austin; Voelkel, Jan G.; Wienk, Margaux; Wilkening, Tom
    Insights into the accuracy of social scientists’ forecasts of societal change
    Nature Human Behaviour 7 (4): 484-501 (2023-02-09)
    Publisher DOI
  • Mertens, Kai Gustav; Rennpferdt, Christoph; Greve, Erik; Krause, Dieter; Meyer, Matthias
    Reviewing the intellectual structure of product modularization: Toward a common view and future research agenda
    Journal of Product Innovation Management 40 (1): 86-119 (2023-01)
    Open Access | Publisher DOI
  • Plähn, Jannick; Bellora-Bienengräber, Lucia; Mertens, Kai G.; Meyer, Matthias
    Combining experiments with agent-based modeling : benefits for experimental management accounting research
    17th Social Simulation Conference (SSC 2022)
    Publisher DOI
  • Harten, Clemens; Bellora-Bienengräber, Lucia; Meyer, Matthias
    Effektive Risikoworkshops … Aber wie?
    Controlling 2: 50-54 (2023)
  • Meyer, Matthias
    Qualitätsdimensionen eines Digital Reportings: Was ist Noise und warum sollte man darauf achten?
    in: Digital Reporting Transformation des Controllerbereichs durch den digitalen Wandel; Arbeitskreis Digital Reporting, Schmalenbach-Gesellschaft für Betriebswirtschaft e. V. (Hrsg.) (2023)
  • Bellora-Bienengräber, Lucia; Harten, Clemens; Meyer, Matthias
    The effectiveness of risk assessments in risk workshops : the role of calculative cultures
    Journal of Risk Research 26 (2): 163-183 (2023)
    Open Access | Publisher DOI

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[37369]
Title: Improving simulation model analysis and communication via design of experiment principles: An example from the simulation-based design of cost accounting systems.
Written by: Hocke, Sina and Meyer, Matthias and Lorscheid, Iris
in: <em>Journal of Management Control</em>. (2015).
Volume: <strong>26</strong>. Number: (2-3),
on pages: 131-155
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Publisher: Springer Berlin Heidelberg:
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Type: Journal Article
DOI: 10.1007/s00187-015-0216-z
URL: http://link.springer.com/article/10.1007%2Fs00187-015-0216-z
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Note: Simulation offers management accounting research many benefits, such as the ability to model and to experiment with complex and large systems. At the same time, the acceptance of this method is hampered by a feeling of complexity often associated with simulation models and their behavior, as well as with challenges in communicating the models’ results. This study shows how these challenges can be addressed via the systematic use of design of experiment (DOE) principles. The DOE process framework is applied to a simulation model of a cost accounting system that is used to quantitatively evaluate two different methods for the allocation of service costs. As a result, we not only demonstrate the potential and benefits of simulation in the field of management accounting, but also show how DOE principles can help to improve understandings of simulation model behavior and the communication of simulation results.

Abstract: Simulation offers management accounting research many benefits, such as the ability to model and to experiment with complex and large systems. At the same time, the acceptance of this method is hampered by a feeling of complexity often associated with simulation models and their behavior, as well as with challenges in communicating the modelsâ?? results. This study shows how these challenges can be addressed via the systematic use of design of experiment (DOE) principles. The DOE process framework is applied to a simulation model of a cost accounting system that is used to quantitatively evaluate two different methods for the allocation of service costs. As a result, we not only demonstrate the potential and benefits of simulation in the field of management accounting, but also show how DOE principles can help to improve understandings of simulation model behavior and the communication of simulation results.

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