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Agent based modelling as a decision support system for shadow accounting

delete2017-03-01
delete12
PRE
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T
Thomas Chesney *
S
Stefan Gold
A
Alexander Trautrims
DOI:10.1016/j.dss.2017.01.004delete
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摘要

摘要

En 中文
We propose the use of agent based modelling to create a shadow account, that is, a secondary account of a business which is used to audit or verify the primary account. Such a model could be used to test the claims of industries and businesses. For example, the model could determine whether a business is generating enough funds to pay minimum wage. Parameters in the model can be set by observation or a range of values can be tested to determine points at which enough revenue could be generated. We illustrate the potential of agent based modelling as a tool for shadow accounting with a case study of a car wash business. (C) 2017 Elsevier B.V. All rights reserved.
Keyword:
Minimum wage
Social compliance
Auditing
Accountability
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期刊

Decision Support Systems 封面图
Decision Support Systems
IF:
6.8
论文数:
3.8K
被引数:
1.5W

机构

U
Universitat Kassel
学者数:
4.0K
论文数: 3.5K
被引数: 39
U
University of Nottingham
学者数:
3.4W
论文数: 3.2W
被引数: 5.5W
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