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Article

Operationalizing Accounting Reporting in System Dynamics Models

Atkinson Graduate School of Management, Willamette University, Salem, OR 97301, USA
Received: 14 January 2020 / Revised: 18 March 2020 / Accepted: 20 March 2020 / Published: 24 March 2020
(This article belongs to the Collection System Dynamics)
System dynamics implementations of financial statements are currently limited by the lack of a simple to use, yet sufficiently detailed model that operationally replicates the accounting reporting process for the income statement, balance sheet, cash flow statement, and statement of changes in owners’ equity. While system dynamics accounting structures exist, they are inconsistently applied in the literature. In this paper, we offer a comprehensive accounting model in the hope that academics and practitioners will use its structures to better represent accounting reports in their projects. View Full-Text
Keywords: accounting system dynamics; accounting reporting model; financial statements; accounting differential equations accounting system dynamics; accounting reporting model; financial statements; accounting differential equations
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MDPI and ACS Style

Pierson, K. Operationalizing Accounting Reporting in System Dynamics Models. Systems 2020, 8, 9. https://0-doi-org.brum.beds.ac.uk/10.3390/systems8010009

AMA Style

Pierson K. Operationalizing Accounting Reporting in System Dynamics Models. Systems. 2020; 8(1):9. https://0-doi-org.brum.beds.ac.uk/10.3390/systems8010009

Chicago/Turabian Style

Pierson, Kawika. 2020. "Operationalizing Accounting Reporting in System Dynamics Models" Systems 8, no. 1: 9. https://0-doi-org.brum.beds.ac.uk/10.3390/systems8010009

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