A New Perspective for Accounting-Based Business Planning Simulation: An Integration with Agent-Based Simulation

  • Manuela Bertei
  • Luciano Marchi
Conference paper
Part of the Lecture Notes in Information Systems and Organisation book series (LNISO, volume 6)


This paper examines possible future developments of accounting-based business simulation models applied to business planning as knowledge generators. To this purpose, we tried to elaborate a theoretical framework by integrating system dynamics models and agent-based models. Although such an integration has already been put in practice for general purposes, it is still a new issue for planning and control systems.


Business simulation System dynamics models Agent-based models KGDSS models Business planning 


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Copyright information

© Springer International Publishing Switzerland 2014

Authors and Affiliations

  1. 1.Department of Economics and ManagementUniversity of PisaPisaItaly

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