Agent based modelling as a decision support system for shadow accounting

作者：Chesney Thomas^*; Gold Stefan; Trautrims Alexander

来源：Decision Support Systems, 2017, 95: 110-116.

DOI：10.1016/j.dss.2017.01.004

• Minimum wage
• Social compliance
• Auditing
• Accountability

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.

• 出版日期2017-3