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Article
Peer-Review Record

Operationalizing Accounting Reporting in System Dynamics Models

Reviewer 1: Anonymous
Reviewer 2: Anonymous
Reviewer 3: Anonymous
Received: 14 January 2020 / Revised: 18 March 2020 / Accepted: 20 March 2020 / Published: 24 March 2020
(This article belongs to the Collection System Dynamics)

Round 1

Reviewer 1 Report

see attached.

Comments for author File: Comments.pdf

Author Response

Please see the attached document.

Author Response File: Author Response.pdf

Reviewer 2 Report

The contribution of the article is low. The references are not current The methodology is not described adequately The results section is confused The conclusions are limited

 

Author Response

Please see the attached document.

Author Response File: Author Response.pdf

Reviewer 3 Report

This paper helps fill a recognized gap in the application of SD to problems where financial reporting is an important element in decision-making. the formalization of common accounting concepts that are discrete and not well behaved serves to remind the community of the need to bring simulation models to the ground of the consumer, rather than the reverse. 

The model formulation is clear and well-documented. While there are a few unmarked supplementary variables and a plethora of shadow variables in the supplementary model, these are easily addressed before publication. 

I suggest the author add a short list of problems being addressed -- the conceptual gaps between accounting and SD -- at the end of section 2. It's distributed in the sections in section 3, and may not get seen by non-SD modelers looking for accounting simulations. 

I recall some work done by Kim Warren and several presentations by Kim Warren in this same area, as part of the special tool set provided in Sysdea, Perhaps the author should examine the documentation for that tool and note how these ideas fit.

The author demonstrates two three important constructs: straight-line depreciation, balance sheet identity, and accrual accounting. In a longer piece, it would be nice to see a comparison of 'true' accounting reports, SD reports without these corrections, and then with the corrections in this report. Article length may preclude this. 

nits: Line 263: pf  s/b of

Line 269. Change of  voice: "your model"

 

Author Response

Please see the attached document.

Author Response File: Author Response.pdf

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