One of the main aims of management accounting is to provide managers with accurate information in order to provide a good basis for decision-making. There is evidence that the information provided by management accounting systems (MAS) is distorted and the occurrence of biases in accounting information is widely accepted among users of MAS. At the same time, the intensity and the frequency of use of MAS increase, too. Consequently, the quality of the provided information is critical. The f...

This volume presents recent advances in the dynamic field of Artificial Economics and its various applications. Artificial Economics provides a structured approach to model and investigate economic and social systems. In particular, this approach is based on the use of agent-based simulations and further computational techniques. The main aim is to analyze the outcomes at the overall systems’ level as results from the agents’ behavior at the micro-level. These emergent characteristics of c...

This book examines agile approaches from a management perspective by focusing on matters of strategy, implementation, organization and people. It examines the turbulence of the marketplace and business environment in order to identify what role agile management has to play in coping with such change and uncertainty. Based on observations, personal experience and extensive research, it clearly identifies the fabric of the agile organization, helping managers to become agile leaders in an un...

Networks and Network Analysis for Defence and Security discusses relevant theoretical frameworks and applications of network analysis in support of the defence and security domains. This book details real world applications of network analysis to support defence and security. Shocks to regional, national and global systems stemming from natural hazards, acts of armed violence, terrorism and serious and organized crime have significant defence and security implications. Today, nations face ...

Within a technological context, this volume addresses contemporary theories of consciousness, subjective experience, the creation of meaning and emotion, and relationships between cognition and location. Its focus is both on and beyond the digital culture, seeking to assimilate new ideas emanating from the physical sciences as well as embracing spiritual and artistic aspects of human experience. Developing on the studies published in Roy Ascott's successful Reframing Consciousness, the boo...

This book contains extended and revised versions of a set of selected papers from two workshops organized by the Euro Working Group on Decision Support Systems (EWG-DSS), which were held in Thessaloniki, Greece, and Rome, Italy, in May and July 2013.From a total of 45 submissions, 15 papers were accepted for publication in this edition after being reviewed by at least three internationally known experts from the EWG-DSS Program Committee and external invited reviewers. The selected...

A persistent problem when finding communities in large complex networks is the so-called resolution limit. This thesis addresses this issue meticulously, and introduces the important notion of resolution-limit-free. Remarkably, only few methods possess this desirable property, and this thesis puts forward one such method. Moreover, it discusses how to assess whether communities can occur by chance or not. One aspect that is often ignored in this field is treated here: links can also be neg...

This book constitutes the proceedings of the 17th International Conference on Product-Focused Software Process Improvement, PROFES 2016, held in Trondheim, Norway, in November 2016.The 24 revised full papers presented together with 21 short papers, 1 keynote, 3 invited papers, 5 workshop papers. 2 doctoral symposium papers, and 6 tutorials were carefully reviewed and selected from 82 submissions. The papers are organized in topical sections on Early Phases in Software Engineering; O...

This book focuses on the new possibilities and approaches to social modeling currently being made possible by an unprecedented variety of datasets generated by our interactions with modern technologies. This area has witnessed a veritable explosion of activity over the last few years, yielding many interesting and useful results. Our aim is to provide an overview of the state of the art in this area of research, merging an extremely heterogeneous array of datasets and models. Social Ph...

This book constitutes the refereed proceedings of the 12th International Workshop on Enterprise and Organizational Modeling and Simulation, EOMAS 2016, held in Ljubljana, Slovenia, in June 2016.The 12 full papers presented in this volume were carefully reviewed and selected from 26 submissions. They were organized in topical sections on formal approaches and human-centric approaches.

This pioneering text provides a comprehensive introduction to systems structure, function, and modeling as applied in all fields of science and engineering. Systems understanding is increasingly recognized as a key to a more holistic education and greater problem solving skills, and is also reflected in the trend toward interdisciplinary approaches to research on complex phenomena. While the concepts and components of systems science will continue to be distributed throughout the various d...

This book covers the modelling of human behaviour in the education and labour markets, which due to their interdependency are viewed as one system. Important factors influencing the decision-making of individuals and firms in this system are discussed. The role of social environment and networks is stressed. The approach of agent-based modelling is presented and compared with standard economic modelling and other simulation techniques in the context of modelling complex adaptive systems. P...