Publikationen aus TORE
2024
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Strengthening Public Governance in Democracies: The Influence of Norm Sensitivities on Public Institutions' Resilience to Financial Statement Fraud
Norms and Behavioral Change (NoBeC 2024)
Open Access -
Theory for and from agent-based modelling : insights from a virtual special issue and a vision
Environmental Modelling and Software 178: 106088 (2024-07-01)
Open Access | Verlags DOI -
Towards reusable building blocks for agent-based modelling and theory development
Environmental Modelling and Software 175: 106003 (2024)
Open Access | Verlags DOI -
How to conduct more systematic reviews of agent-based models and foster theory development - Taking stock and looking ahead
Environmental Modelling and Software 173: 105867 (2024-02)
Open Access | Verlags DOI -
The influence of peers on managerial honesty in participative budgeting: an integrated approach combining experiments and agent-based modeling
Technische Universität Hamburg (2024)
Open Access
2023
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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 | Verlags DOI -
Insights into the accuracy of social scientists’ forecasts of societal change
Nature Human Behaviour 7 (4): 484-501 (2023-02-09)
Verlags DOI -
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 | Verlags DOI -
Combining experiments with agent-based modeling : benefits for experimental management accounting research
17th Social Simulation Conference (SSC 2022)
Verlags DOI -
Effektive Risikoworkshops … Aber wie?
Controlling 2: 50-54 (2023)
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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)
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The effectiveness of risk assessments in risk workshops : the role of calculative cultures
Journal of Risk Research 26 (2): 163-183 (2023)
Open Access | Verlags DOI
2022
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RAT-RS: a reporting standard for improving the documentation of data use in agent-based modelling
International Journal of Social Research Methodology 25 (4): 517-540 (2022-01-01)
Open Access | Verlags DOI -
Talking about the likelihood of risks : an agent-based simulation of discussion processes in risk workshops
Journal of Accounting and Organizational Change 18 (1): 153-173 (2022-01-12)
Open Access | Verlags DOI -
6 Thesen zur Transformation des Controllerbereichs beim Einsatz neuer digitaler Technologien
Controlling 34: 4-7 (2022)
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Simulationsbasierte Investitionsrechnung: Kalkulation mit Unsicherheit und risikoadäquate Bewertung
Controlling 2: 22-29 (2021)
2021
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Toward a better understanding of team decision processes : combining laboratory experiments with agent-based modeling
Journal of Business Economics 91 (9) : 1431-1467 (2021-11)
Open Access | Verlags DOI -
Decision-making in risk workshops as distributed cognition : the effects of different calculative cultures
9th Annual Conference Risk Governance (2021)
Open Access -
Betriebswirtschaftliche Stellungnahme zu FISG und Risikomanagement
RiskNet
Open Access -
Gamification of strategic thinking: A COTS boardgame for learning scrum, strategy development and strategy implementation
European Conference on Games-based Learning (2021)
Verlags DOI -
Current trends and developments of product modularisation – a bibliometric analysis
Proceedings of the Design Society 1: 801-810 (2021)
Open Access | Verlags DOI -
Introducing a framework to generate and evaluate the cost effects of product (family) concepts
Proceedings of the Design Society 1: 1907-1916 (2021)
Open Access | Verlags DOI -
Die Prüfung von Risikomanagementsystemen und die Defizite des IDW Prüfungsstandards 340
Der Betrieb 46: 2709-2714 (2021)
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Simulation modelling in accounting and finance: current practices and advances in input modelling
Technische Universität Hamburg (2021)
Open Access
2020
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Measure and manage your product costs right – development and use of an extended axiomatic design for cost modeling
Technische Universität Hamburg (2020)
Open Access -
Reviewing complexity costs : what practice needs and what research contributes
Design Society: DESIGN Conference (1): 647-656 (2020)
Open Access | Verlags DOI -
Metamodels for evaluating, calibrating and applying agent-based models : a review
JASSS 2 (23) : 9 (2020)
Open Access | Verlags DOI -
Know your alternatives - A simulation study of service cost allocation methods
ACMAR 2020
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Theory development via replicated simulations and the added value of standards
The journal of artificial societies and social simulation 1 (23): 12 (2020)
Open Access | Verlags DOI -
(Ir-)Rationality of Teams: A Process-Oriented Model of Team Cognition Emergence
Springer Proceedings in Complexity: 273-286 (2020)
Verlags DOI -
Gamification of strategic thinking: A COTS boardgame for learning strategy development and strategy implementation (Covid-19 improvised online facilitation)
European Conference on Games-based Learning: 314-322 (2020)
Verlags DOI
2019
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First steps towards RAT: a protocol for documenting data use in the agent-based modeling process
Social Simulation Conference (SSC 2019)
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From cases to general principles: A call for theory development through agent-based modeling
Ecological Modelling (393): 153-156 (2019-02-01)
Verlags DOI -
How much does variety-induced complexity actually cost? Linking axiomatic design with cost modeling
Logistik im Wandel der Zeit – Von der Produktionssteuerung zu vernetzten Supply Chains - Festschrift für Wolfgang Kersten zum 60. Geburtstag, Gabler Verlag: 813-827 (2019)
Verlags DOI -
How to Use and Derive Stylized Facts for Validating Simulation Models
Computer Simulation Validation (2019)
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Simulation-based analysis of service cost allocation methods
Technische Universität Hamburg (2019)
2018
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Wie schlimm sind Messfehler für die Kostenrechnung?
Controlling & Management Review 62 (9): 28-38 (2018)
Verlags DOI -
Comparison of two clustering approaches to find demand patterns in semiconductor supply chain planning
IEEE International Conference on Automation Science and Engineering: 148-151 (2018-12-04)
Verlags DOI -
Finding demand patterns in supply chain planning [Nachfragemuster in der Lieferkette erkennen]
atp magazin 60 (08): 54-61 (2018)
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Individuals and their interactions in demand planning processes: an agent-based, computational testbed
International Journal of Production Research 13 (56): 4644-4658 (2018-07-03)
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Drivers of citations: An analysis of publications in “top” accounting journals
Critical Perspectives on Accounting (51): 24-46 (2018-03)
Verlags DOI -
Comparing prediction market mechanisms : an experiment-based and micro validated multi-agent simulation
Journal of Artificial Societies and Social Simulation 21 (1) 7. 2018
Open Access | Verlags DOI -
On agent-based modeling in semiconductor supply chain planning
Winter Simulation Conference : 3507-3518 (2018-01-04)
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Using structural equation-based metamodeling for agent-based models
Proceedings - Winter Simulation Conference : 1372-1382 (2018-01-04)
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Modeling organizational routines: a simulation model of demand planning in supply chains
Technische Universität Hamburg (2018)
2017
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Agent-based mechanism design – investigating bounded rationality concepts in a budgeting context
Team Performance Management 1-2 (23): 13-27 (2017)
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Recent development of social simulation as reflected in JASSS between 2008 and 2014 : a citation and co-citation analysis
Journal of artificial societies and social simulation ; 20.2017 (1) 5
Open Access | Verlags DOI -
Anwendung des Data Mining zur Ableitung eines effizienten Produktfamilien-portfolios
DFX 2017: Proceedings of the 28th Symposium Design for X: 37-48 (2017)
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Relational methodologies and epistemology in economics and management sciences : review
The journal of artificial societies and social simulation 20 (3): 1-2 (2017)
Open Access
2016
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Simple or complicated agent-based models? A complicated issue
Environmental Modelling and Software (86): 56-67 (2016-12-01)
Verlags DOI -
Verteilung des Workloads und die Akzeptanz von formativem E-Assessment aus Studierendenperspektive
Teaching is touching the future & ePS 2016: (2016)
Open Access | Verlags DOI -
Structural equation modeling for individual-based simulation
Proceedings of the 8th International Congress on Environmental Modelling and Software 2: 492 (2016)
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Use of simulation in controlling research: a systematic literature review for German-speaking countries
Management Review Quarterly 2 (66): 117-157 (2016-04-01)
Verlags DOI -
Structural equation modeling for simulation metamodeling
Proceedings - Winter Simulation Conference (2016-February): 7408208, 701-712 (2016)
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Constructing agent-based models of organizational routines
Agent-Based Simulation of Organizational Behavior : New Frontiers of Social Science Research / edited by Davide Secchi, Martin Neumann. - 1st ed. 2016. - Cham : Springer, 2016. - Online-Ressource (VIII, 348 p. 50 illus., 21 illus. in color, online resource). ISBN 978-3-319-18153-0 (SpringerLinkBücher). - (Springer eBook CollectionBusiness and Economics). - Seite 85-107
Verlags DOI
2015
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The complexities of agent-based modeling output analysis
JASSS 4 (18) : 4 (2015-10-31)
Open Access | Verlags DOI -
Use of Monte Carlo simulation: an empirical study of German, Austrian and Swiss controlling departments
Journal of Management Control 2-3 (26): 249-273 (2015)
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Improving simulation model analysis and communication via design of experiment principles: an example from the simulation-based design of cost accounting systems
Journal of Management Control 2-3 (26): 131-155 (2015)
Verlags DOI -
Simulating creativity from a systems perspective: CRESY
JASSS 1 (18): 4 (2015-01-31)
Open Access | Verlags DOI -
The PLS Agent : Predictive Modeling with Partial Least Squares and Agent-based Simulation
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| [34940] |
| Title: Integrating soft factors into the assessment of cooperative relationships between firms: accounting for reputation and ethical values. |
| Written by: Meyer, Matthias and Hirsch, Bernhard |
| in: <em>Business Ethics - A European Review</em>. (2010). |
| Volume: <strong>19</strong>. Number: (1), |
| on pages: 81-94 |
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| Type: Journal Article |
| DOI: 10.1111/j.1467-8608.2009.01580.x |
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Note:
Abstract: Alliances and other forms of cooperation between firms often promise great benefits, for example, by the exchange of knowledge or co-specialization of resources. At the same time, the necessary actions to realize these benefits can augment vulnerability to opportunistic behaviour of partners. In addition to formal contracts to mitigate the resulting behavioural uncertainties, often, mechanisms, such as reputation or ethical values, are suggested as important supplements. However, when it comes to assessment of a specific cooperation opportunity, it is difficult to account systematically for the economic consequences of these ?softer factors?. Therefore, this paper aims to surpass mere financial analysis of chance and risk and to integrate systematically both reputation and ethical values into an economic assessment of cooperative relationships. For this purpose, we develop a theoretical framework that is based on a simple-decision model to account for reputation and ethical values of potential partners as drivers of behavioural uncertainty reduction. We also discuss how this framework can be used to assess cooperative relationships and illustrate these ideas with reference to the inter-organizational accounting practices of a large drugstore chain and its suppliers.
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