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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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[37368]
Title: Should we stop using the step method? A simulation-based analysis of methods for allocating support service costs.
Written by: Hocke, Sina and Meyer, Matthias
in: (2015).
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Abstract: It is widely acknowledged that the amount of support service costs is steadily increasing for many companies. With respect to the accuracy of a costing system, this underlines the importance of allocating support service costs correctly. In this context the step method is commonly presented as good compromise between effort and accuracy. However, surprisingly little is known about the scope of the deviations resulting from the different allocation methods and recommendations are derived mainly from the properties of the alternative allocation methods. By using a wide range of simulation experiments, this paper quantifies the inaccuracy of the less laborious step method, the simple direct method as well as the formersâ?? associated sequencing heuristics. We develop a better understanding of losses in accuracy, and detect which main drivers as well as situations minimize them. We observe a maximum deviation of approximately 7 % for the step method and 5 % for the direct method. Contrary to expectations, we find the direct method to be more accurate or at least comparably accurate to the more complex step method in many settings. Overall, the results suggest that in diverse situations, the simple direct method can be preferred to the step method regarding accuracy, and when taking effort into account, it even surpasses the reciprocal method.

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