This is the Institute of Management Accounting and Simulation (MAccS), W-1, belonging to the department for Management Sciences and Technology at the Hamburg University of Technology (TUHH). Our research direction encompasses the topics of Cost Accounting, Management Control as well as methodological aspects of Monte-Carlo-based and Agent-based Simulations.

If you need more information, please do not hesitate to contact the team.

Best regards,

Prof. Dr. habil. Matthias Meyer


Open Position at MAccS - apply now!

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Recent publications and activities

ESSA Summer School in Växjö

Professor Meyer was invited to hold a lecture on the topic of "Model validation and (laboratory) experiments" during the 2018 ESSA Summer School in Växjö, Sweden, in August. 

Journal of Artificial Societies and Social Simulation

Klingert, Frank M.A. and Meyer, Matthias (2018). Comparing prediction market mechanisms: An experiment-based and micro validated multi-agent simulation. Journal of Artificial Societies and Social Simulation. 21 (1), 7. [doi] [www]

Social Simulation Conference 2018, Stockholm

Lorscheid, Iris and Meyer, Matthias (accepted) (2018). (Ir-)Rationality of Teams: A process-oriented model of team cognition emergence. SSC 2018, Stockholm

International Journal of Production Research

Hauke, Jonas and Lorscheid, Iris and Meyer, Matthias (2017). Individuals and their interactions in demand planning processes: an agent-based, computational testbed. International Journal of Production Research. [doi] [www] [BibTex]

Critical Perspectives on Accounting

Meyer, Matthias and Waldkirch, Rüdiger W. and Duscher, Irina and Just, Alexander (2017). Drivers of citations: An analysis of publications in “top” accounting journals. Critical Perspectives on Accounting. [doi] [BibTex]

Review: Relational Methodologies and Epistemology in Economics and Management Sciences

Biggiero, Lucio, Angelini, Pier Paolo and Basevi, Mario (2015), published by IGI Publishing: Hershey, PA, USA.

Reviewed by Matthias Meyer, Department of Management, Hamburg University of Technology

 This book discusses epistemological and methodological issues concerning “relational methodologies” (strictly speaking, it would be better to speak of “relational methods”, as I do in the following. Read on

Two proceedings accepted for the Winter Simulation Conference 2017 in Las Vegas:

- Mertens, Kai G. and Lorscheid, Iris and Meyer, Matthias (accepted). Using Structural Equation-based Metamodeling for Agent-based Models 
-S. Achter, D. Meyer-Riehl, I. Lorscheid, J. Hauke, C. Sun, T. Ponsignon, H. Ehm, and M. Meyer (accepted). On Agent-based modeling in semiconductor supply chain planning

Team Performance Management Journal

Lorscheid, Iris and Meyer, Matthias (2017). Agent-based mechanism design – investigating bounded rationality concepts in a budgeting context. Team Performance Management: An International Journal. 23 (1/2), 13-27. [doi] [www] [BibTex]

Journal of Artificial Societies and Social Simulation

Hauke, Jonas and Lorscheid, Iris and Meyer, Matthias (2017). Recent Development of Social Simulation as Reflected in JASSS Between 2008 and 2014: A Citation and Co-Citation Analysis. Journal of Artificial Societies and Social Simulation. 20 (1), 5. [doi] [www] [BibTex]

Environmental Modelling & Software

Sun, Z., Lorscheid, I., Millington, J. D., Lauf, S., Magliocca, N. R., Groeneveld, J., Balbi, S., Nolzen, H., Müller, B., Schulze, J. and Buchmann, C. M. (2016) 'Simple or complicated agent-based models? A complicated issue', Environmental Modelling & Software, 86, pp. 56-67. [doi]

Konferenz: Mit Simulationen Chancen und Risiken von Mergers and Acquisitions besser steuern

Gemeinsam mit Spitzner Consulting und der Führungsakademie der Bundeswehr richtet MAccS, das Institut für Controlling und Simulation, am 16. März 2017 in Hamburg eine Konferenz zum Thema "Mit Simulationen Chancen und Risiken von Mergers and Acquisitions besser steuern" aus. Diese Veranstaltung ist Teil einer Serie von Ein-Tages-Konferenzen, die das Institut jährlich im Rahmen des Forums "Zukunftsorientierte Steuererung" organisiert. Erfahren Sie hier mehr:

Management Review Quarterly

Grisar, Cathérine and Meyer, Matthias (2016). Use of simulation in controlling research: a systematic literature review for German-speaking countries. Management Review Quarterly66 (2), 117-157. [doi] [www] [BibTex] 

Journal of Business Research

Schubring, S. and Lorscheid, I. and Meyer, M. and Ringle, C. M. (in Press). The PLS Agent: Predictive Modeling with PLS-SEM and Agent-based Simulation. Journal of Business Research. (Special Issue on Predictive Modelling), [BibTex] 

Proceedings of the Winter Simulation Conference 2015

Mertens, Kai G. and Lorscheid, Iris and Meyer, Matthias (2015). Structural Equation Modeling for Simulation Metamodeling.Proceedings of the 2015 Winter Simulation Conference: Piscatawa, New Jersey: Institute of Electrical and Electronics Engineers, Inc. [pdf] [www] [BibTex] 

Ecological Modeling

Lorscheid, Iris and Meyer, Matthias (2016). Divide and conquer: Configuring submodels for valid and efficient analyses of complex simulation models. Ecological Modelling326 152-161. [Abstract] [doi] [www] [BibTex] 

Conference: ACMAR 2016, Vallendar, Germany

MAccS applied succesfully to the PhD Colloquium at the ACMAR 2016 
Topic: "Comparing Product Costing Systems"


Simulationsworkshop für 
Doktoranden & Post-Docs
am 8. und 9. März 2016 in Hamburg !
Bei Interesse kontaktieren Sie Dr. Iris Lorscheid

Konferenz: Risikomanagement mit Simulationen erfolgreich gestalten

Together with Spitzner Consulting and Führungsakademie der Bundeswehr, MAccS hosts a conference about the successful application of simulation in risk management in Hamburg on 10 March 2016. The event is part of an annual series of one-day conferences on future-oriented management control organized by the institute. Read on

Journal of Management Control

Grisar, Cathérine and Meyer, Matthias (2015). Use of Monte Carlo simulation: an empirical study of German, Austrian and Swiss controlling departments. 
Journal of Management Control26 (2-3), 249-273. [doi] [www] [BibTex]