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      • Alexandra Eckert, M.Sc.
      • Lasse Kehrhahn, M.Sc.
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      • Leon Grothmann, M.Sc., EMBA
      • Stella Rauscher, M.Sc.
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      • Sebastian Achter
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      • Dr. Kai G. Mertens
      • Dr. Jonas Hauke
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      • Prof. Dr. Irina Duscher
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MACCS > News
17.04.2025
Excellent PhD degree
Our former research assistant Mark Schmidt successfully defended his doctoral thesis on 17 April and achieved the special grade "excellent". The title of the thesis was: "Simulation-based Analysis of Product Costing Systems and Errors in Product Cost Information". Our warmest congratulations and best wishes for the future!
21.01.2025
Kick-off Meeting for our HOOU-funded social norms project
Our teaching project on norm-driven sustainable behavior has now officially begun. We look forward to an exciting year with the Hamburg Open Online University.
10.12.2024
New Publication in the Journal of Business Economics
We are happy to announce that our recent paper "Robust design heuristics for product costing systems: a replication and extension using an ABC cost hierarchy" has been published in the Journal of Business Economics. In the paper we examine the robustness of costing system design guidelines in the presence of an ABC cost hierarchy and find that refinements in costing systems irregularly lead to improvements in allocation accuracy. Authors: Matthias Meyer and Mark Schmidt
25.11.2024
Launch of new project
We are excited to announce the launch of our new project, "Social Norms as Drivers of Sustainability: Learning in a Virtual Laboratory" supported by the HOOU@TUHH program. This initiative explores the influence of social norms on sustainability through innovative tools like interactive simulations and the user-friendly NetLogo software. Our project aims to bridge academia and society, encouraging participants to engage with sustainable practices and fostering long-term behavioral change for resilient communities. Stay tuned for updates and opportunities to get involved!
07.11.2024
Presentation of ABM Research on Fraud Dynamics at GOR-AG Meeting, Bielefeld, Germany
Prof. Meyer presented our Agent-Based Model (ABM) of fraud dynamics in organizations, combined with empirical measurements of descriptive norm sensitivities, at the GOR-Arbeitsgruppe “Simulation und Optimierung komplexer Systeme” meeting at Bielefeld University, held on November 7-8, 2024. The aim of the meeting was to bring together German-speaking ABM and complexity researchers to exchange on the latest trends in the field. During the event, Prof. Meyer also participated in a panel discussion on model validation and calibration, where he highlighted the innovative use of re-usable building blocks in ABM models.
24.10.2024
Presentation at the Norms and Behavioural Change (NoBeC) Conference, Pennsylvania, USA
Our research associate Christian Stindt presented our paper "Strengthening public governance in democracies: The influence of norm sensitivities on public institutions’ resilience to financial statement fraud" in a poster session at this year's NoBeC Conference at the University of Pennsylvania. DOI 10.15480/882.13561
20.09.2024
Presentations at the 19th annual Social Simulation Conference (SSC), Krakow, Poland
We presented two papers at the SSC. Research associate Sebastian Achter: "Assessing and improving literature review practices for agent-based models: A meta-review". Co-authors: Melania Borit (UiT the Arctic University of Norway), Prof. Dr. Matthias Meyer. Research associate Christian Stindt: "Combining vignette surveys with agent-based modeling: Insights on fraud dynamics with empirically calibrated norm sensitivities." Co-authors: Prof. Dr. Matthias Meyer, research associate Alexandra Eckert.
09.07.2024
Presentation at the European Network for Experimental Accounting Research (ENEAR) Conference, Rotterdam, Netherlands
Our research associate Alexandra Eckert presented a proposal for a vignette study on the "Potential of social norms to curb fraud" in the Doctoral Colloquium and obtained feedback on it. Aim of the study is to identify norm sensitivities in relation to fraud prevention in an organizational context. Co-authors: Prof. Dr. Matthias Meyer, research associate Christian Stindt
25.06.2024
Presentation at the Empirical Research in Management Accounting and Control conference (ERMAC), Vienna, Austria
Our research associate Christian Stindt presented a proposal for a vignette study on the "Potential of social norms to curb fraud" in the Doctoral Colloquium and obtained feedback on it. Aim of the study is to identify norm sensitivities in relation to fraud prevention in an organizational context. Co-authors: Prof. Dr. Matthias Meyer, research associate Alexandra Eckert
21.06.2024
Presentations at the Manufacturing and Service Accounting Research (MSAR) Conference, Aarhus University, Denmark
Our research associate Lasse Kehrhahn presented two papers at the MSAR: "Product family design and costing errors". Co-authors: Prof. Dr. Matthias Meyer, Ole Meßerschmidt. "Unveiling errors in product costs: determinants of over- and under costing." Co-authors: Prof. Dr. Matthias Meyer, research associate Mark Schmidt.
17.05.2024
Presentations at European Accounting Association (EAA) annual Congress, Bucharest, Romania
The congress is the largest venue for the exchange of progressive thinking in controlling and accounting in Europe. Under the title “Dilemma of product undercosting” our research associate Mark Schmidt presented the results of a computer simulation developed jointly with Lasse Kehrhahn. The study addresses the complex challenges associated with the underpricing of products and offers profound insights for pricing decisions in companies. Our research associate Alexandra Eckert presented the results of a joint simulation study on fraud dynamics in organizations, co-authored with Prof. Matthias Meyer, highlighting possible new approaches to curbing fraud. Both presentations stimulated an interesting dialogue between the researchers and EAA participants.
29.02.2024
Presentation at the Annual Conference of Management Accounting Research (ACMAR), Vallendar, Germany
The conference is a prominent event in Germany, a key gathering for the academic management accounting community, providing a platform for researchers to present their work, discuss current trends, and network with colleagues from around the world. Our research associate Alexandra Eckert presented the results of a joint simulation study on fraud dynamics in organizations, co-authored with Prof. Matthias Meyer, highlighting possible new approaches to curbing fraud.
28.03.2023
Research and Lecturing at Aalto University, Finland
For three weeks this March, our Post-Doc Dr.-Ing. Kai G. Mertens had the honor of exchanging research and delivering lectures to the students and faculty of the Department of Accounting and Business Law at Aalto University in Finland.
09.02.2023
nature human behaviour
Sebastian Achter, Collaborative Forecasting (2023). Insights into the accuracy of social scientists’ forecasts of societal change. Nature Human Behaviour. 7, 484–501. doi:10.1038/s41562-022-01517-1
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05.01.2023
Journal of Product Innovation Management
Kai G. Mertens, Christoph Rennpferdt, Erik Greve, Dieter Krause, Matthias Meyer (2022). Reviewing the intellectual structure of product modularization: Toward a common view and future research agenda. Journal of Product Innovation Mangement. 40 (1), 86-119, ISSN: 1540-5885.
15.08.2022
Journal of Risk Research
Lucia Bellora-Bienengräber, Clemens Harten and Matthias Meyer (2022). The effectiveness of risk assessments in risk workshops: The role of calculative cultures. Journal of Risk Research. 26 (2), 163-183.
10.06.2022
Controlling
Markus B. Baum, Nils Crasselt, Christoph Gehrig, Sebastian Göbel, Udo Haase, Peter Kajüter, Markus Kimpel, Andreas Kindler, Sabine Kösling-Guse, Tanja Küppers, Matthias Mahlendorf, Matthias Meyer, Oliver Müller,Robert Obermaier, Stefani Rahmel, Georg Schneider, Christopher Sessar, Erik Strauß, Claude Tomaszewski, Christof Weinhardt, Barbara E. Weißenberger, Sebastian Wolf (2022). Sechs Thesen zur Transformation des Controllerbereichs beim Einsatz neuer digitaler Technologien. Controlling - Zeitschrift für erfolgsorientierte Unternehmenssteuerung"
05.04.2022
International Journal of Social Research Methodology
Sebastian Achter, Melania Borit, Edmund Chattoe-Brown, Peer-Olaf Siebers (2022). RAT-TS: a reporting standard for improving the documentation of data use in agent-based modelling. International Journal of Social Research Methodology.
31.01.2022
Presentation held by Prof. Meyer at the Schmalenbach working group "Digital Reporting"
Prof. Dr. Matthias Meyer gave a presentation with the title "The role of measurement error-induced variance in information" at the Schmalenbach working group "Digital Reporting" on 28th of January 2022.
12.01.2022
Journal of Accounting & Organizational Change
Clemens Harten, Matthias Meyer, Lucia Bellora-Bienengräber (2021). Talking about the likelihood of risks: an agent-based simulation of discussion processes in risk workshops. Journal of Accounting & Organizational Change. ISSN: 1832-5912.
13.07.2021
Journal of Business Economics
Iris Lorscheid, Matthias Meyer (2021). Toward a better understanding of team decision processes: combining laboratory experiments with agent-based modeling. Journal of Business Economics. 91 (5).
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TU Hamburg
Institut für Controlling und Simulation
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21073 Hamburg
E-Mail : maccs[at]tuhh.de
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