Agent based modelling as a decision support system for shadow accounting

作者：

Highlights：

• Decision support systems evaluate corporate sustainability accounting and action.

• Agent based models (ABMs) strengthen the capacity of shadow accounting.

• ABMs mitigate the currently patchy and unsystematic nature of shadow accounting.

• ABMs may help breaking up corporate predominance in the business-society arena.

• We illustrate our approach through the model of a manual car wash business.

摘要

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.

论文关键词：Minimum wage,Social compliance,Auditing,Accountability

论文评审过程：Received 9 May 2016, Revised 13 January 2017, Accepted 17 January 2017, Available online 21 January 2017, Version of Record 3 March 2017.

论文官网地址：https://doi.org/10.1016/j.dss.2017.01.004