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Agent based modelling as a decision support system for shadow accounting
DOI:10.1016/j.dss.2017.01.004.png)
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
IF:
6.8
论文数:
3.8K
被引数:
1.5W
机构
引用论文
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