International Journal of Business and Social Science

ISSN 2219-1933 (Print), 2219-6021 (Online)

A Complex Approach to Accounting Research: An Agenda for the Use of Complex Adaptive Systems and Agent-Based Simulation
John R. Kuhn, Jr.; Bonnie Morris; James F. Courtney; Stacey Smelzer

This study expands on the calls for new decision-making paradigms that “push the boundaries of our understanding of complexity” and develops a research agenda for the accounting domain that considers the complexity and connectedness of the real business environment that organizations face in a knowledge-based economy comprised of networked agents acting and reacting to the actions of other agents in the environment. We propose a set of comprehensive research questions that integrate the key tenets of Complexity Theory/Science, Complex Adaptive Systems (CAS), and Agent-Based Computational Modeling (ABM) with a variety of accounting research streams.

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