摘要翻译：
基于Agent的计算经济学(ACE)虽然在管理科学的其他领域得到了广泛的应用，但却是管理会计研究(MAR)的一个相当新颖的范式。本文概述了ACE可能为管理会计研究带来的机遇和困难，特别是介绍了管理会计研究人员在考虑ACE作为其特定研究努力的范式时可能采用的框架。该框架建立在ACE的两个相互关联的范式要素之上：一组关于经济主体的理论假设和基于主体的建模方法。重点是对比ACE的机会和困难与其他研究方法的MAR。
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英文标题：
《Agent-based Computational Economics in Management Accounting Research:
Opportunities and Difficulties》
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作者：
Friederike Wall and Stephan Leitner
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最新提交年份：
2020
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分类信息：

一级分类：Economics 经济学
二级分类：General Economics 一般经济学
分类描述：General methodological, applied, and empirical contributions to economics.
对经济学的一般方法、应用和经验贡献。
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一级分类：Quantitative Finance 数量金融学
二级分类：Economics 经济学
分类描述：q-fin.EC is an alias for econ.GN. Economics, including micro and macro economics, international economics, theory of the firm, labor economics, and other economic topics outside finance
q-fin.ec是econ.gn的别名。经济学，包括微观和宏观经济学、国际经济学、企业理论、劳动经济学和其他金融以外的经济专题
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英文摘要：
Agent-based computational economics (ACE) - while adopted comparably widely in other domains of managerial science - is a rather novel paradigm for management accounting research (MAR). This paper provides an overview of opportunities and difficulties that ACE may have for research in management accounting and, in particular, introduces a framework that researchers in management accounting may employ when considering ACE as a paradigm for their particular research endeavor. The framework builds on the two interrelated paradigmatic elements of ACE: a set of theoretical assumptions on economic agents and the approach of agent-based modeling. Particular focus is put on contrasting opportunities and difficulties of ACE in comparison to other research methods employed in MAR.
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