Welcome


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 (MACCS(at)tuhh.de).

Best regards,

Prof. Dr. habil. Matthias Meyer

 

Recent publications and activities

Invitation of Prof. Meyer as a panel speaker on "Challenges of teaching business ethics in a drastically changing educational and socioeconomic landscape"

Prof. Meyer has been invited by CESA (Colegio de Estudios Superiores de Administración) in Bogotá, Colombia, to speak on the topic of "Challenges of teaching business ethics in a drastically changing educational and socioeconomic landscape"

Accepted for Presentation at the 12th Conference on New Directions of Management Accounting

We are happy to announce that the paper „When Noise Matters – The Effects of Random Measurement Errors in Costing Systems” by Kai G. Mertens and Matthias Meyer has been accepted for presentation at the 12th Conference on New Directions of Management Accounting, to be held virtually in December, 2020.

Accepted for Presentation at the 40th International Symposium on Forecasting

Sebastian Achters submission entitled "Coping with uncertainty - demand plannig from a management control and distributed cognition perspective" has been accepted for presentation at the 40th International Symposium on Forecasting.

International Design Conference – DESIGN 2020

Meßerschmidt, O. and Gumpinger, T. and Meyer, M. and Mertens, K. G. (2020). Reviewing Complexity Costs – What Practice Needs and what Research Contributes. Proceedings of the Design Society: DESIGN Conference. 1 647–656. [doi] [BibTex]

New member of Editorial Board

Prof. Meyer has been invited to become part of the editorial board of "International Journal of Organization Theory and Behaviour (IJOTB) published by Emerald

 

 

Journal of Artificial Societies and Social Simulation

Bruno Pietzsch, Sebastian Fiedler, Kai G. Mertens, Markus Richter, Cédric Scherer, Kirana Widyastuti, Marie-Christin Wimmler, Liubov Zakharova and Uta Berger (2020). Metamodels for Evaluating, Calibrating and Applying Agent-Based Models: A Review. Journal of Artificial Societies and Social Simulation. 23 (2), 9. [doi]

Konferenz: Zukunftsorientierte Steuerung - Strategische Entscheidungen mit Simulationen fundiert treffen

Das 10.Tagesforum "Zukunftsorientierte Steuerung", erneut gemeinsam mit Spitzner Consulting und der Führungsakademie der Bundeswehr organisiert, wird am Donnerstag, 19. März 2020 in den Räumen der Führungsakademie der Bundeswehr stattfinden; es steht unter dem Titel "Strategische Entscheidungen mit Simulationen fundiert treffen". Erfahren Sie hier mehr:

Journal of Artificial Societies and Social Simulation

Jonas Hauke, Sebastian Achter and Matthias Meyer (2020). Theory Development via Replicated Simulations and the Added Value of Standards. Journal of Artificial Societies and Social Simulation. 23 (1), 12. [doi]

For the Annual Conference for Management Accounting Research (ACMAR) next march in Vallendar, three papers have been accepted:

- Know your alternatives - A Simulation study of service cost allocation methods
- Get more from your data: Introducing necessary condition analysis to accounting research
- Stick to your code of conduct: The combined effect of situational cues and social sanctions on honest managerial reporting in budgeting

Lecture held at EIASM-conference in September
For the annual EIASM-Conference held in Nice this September, Mr. Kai Mertens had been invited to hold a lecture on a paper prepared together with Prof. Matthias Meyer on the topic "Antecedents and economic consequences of imprecision in product costing".

Lecture held at symposium in Hannover

Prof. Meyer was invited to hold a lecture on the topic "From patterns to stylized facts: theory development across (classes of) systems" at the VolkswagenStiftung-symposium on agent-based modeling in Hannover this summer.

Project funding by the IFBHH

The Hamburgische Investitions- und Förderbank, IFBHH, promotes the cooperation of the Institute for Controlling and Simulation with Odego GmbH within the framework of a two-year project entitled "Ki-based cost accounting tool for industrial products".

New chapter published in the book Computer Simulation Validation

Meyer, M. (2019). How to Use and Derive Stylized Facts for Validating Simulation Models. [BibTex]

Tagesforum zukünftig in enger Zusammenarbeit mit GIDS

Unser diesjährige Tagesforum unter dem Titel "Resilienz mit Simulationen verbessern" hat auch beim GIDS - German Institute for Defence and Strategic Studies großen Anklang gefunden. Die weit gefächerten Redebeiträge und die hohe Professionalität des Forums werden in Zukunft durch die enge Zusammenarbeit mit dem GIDS weiter an Qualität gewinnen und das Zusammentreffen der Bereiche Wirtschaft, Militär und Wissenschaft auf ein neues Niveau heben. Lesen Sie hier mehr.

Konferenz: Zukunftsorientierte Steuerung - Resilienz mit Simulationen verbessern

Am 07. März 2019 fand die neunte Konferenz im Rahmen des Forums "Zukunftsorientierte Steuererung" statt. Erneut richtete das Institut für Controlling und Simulation diese Veranstaltung gemeinsam mit Spitzner Consulting und der Führungsakademie der Bundeswehr aus, dieses Jahr mit dem Titel "Resilienz mit Simulationen verbessern". Lesen Sie hier einen Artikel zur Veranstaltung, der auf der Seite des "German Institute for Defence and Strategic Studies" erschienen ist.

Ecological Modelling

Lorscheid, Iris and Berger, Uta and Grimm, Volker and Meyer, Matthias (2019). From Cases to General Principles: A Call for Theory Development through Agent-based Modeling. Ecological Modelling. 393 [doi] [BibTex]

Controlling & Management Review

Mertens, Kai G. and Meyer, Matthias
Wie schlimm sind Messfehler für die Kostenrechnung? Controlling & Management Review. 62 (9), 28-39. [doi] [BibTex]

Working paper for upcoming Management Accounting Section (MAS)

Mertens, Kai G. and Meyer, Matthias, Evaluating Bias and Imprecision of Costs Objects in Sophisticated Costing Systems (December 7, 2018). Available at SSRN: https://ssrn.com/abstract=3233882 or http://dx.doi.org/10.2139/ssrn.3233882

atp Magazin

Achter, Sebastian and Govindaraju, Pramod and Ponsignon, Thomas and Ehm, Hans and Meyer, M. (2018). Finding demand patterns in supply chain planning. atp Magazin. 60 (08), 54-61. [doi] [BibTex]

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]

Proceeding from the Winter Simulation Conference 2017

Achter, Sebastian and Meyer-Riehl, David and Lorscheid, Iris and Hauke, Jonas and Sun, Can and Ponsignon, Thomas and Ehm, Hans and Meyer, Matthias (2017). On Agent-Based Modeling in Semiconductor Supply Chain Planning. [BibTex]

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"

[[LOCAL ESSA@WORK WORKSHOP]]

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]