01414nas a2200217   4500000000100000000000100001008004100002260001200043653001500055653001300070653001100083653001500094653002200109100002000131245009900151856009800250300001000348490000600358520081800364022001401182       2013                            d  c12/201310aSimulation10aLearning10aAgents10aComplexity10aManagemet Systems1 aFriederike Wall00aAn Agent-Based Approach  for Evaluating Basic Design Options  of Management Accounting Systems  uhttp://www.ijimai.org/journal/sites/default/files/files/2013/10/ijimai20132_4_2_pdf_27067.pdf  a24-320 v23 aThis paper investigates the effectiveness of reducing errors in management accounting systems with respect to organizational performance. In particular, different basic design options of management accounting systems of how to improve the information base by measurements of actual values are analyzed in different organizational contexts. The paper applies an agent-based simulation based on the idea of NK fitness landscapes. The results provide broad, but no universal support for conventional wisdom that lower inaccuracies of accounting information lead to more effective adaptation processes. Furthermore, results indicate that the effectiveness of improving the management accounting system subtly interferes with the complexity of the interactions within the organization and the coordination mode applied  a1989-1660