A Simulation Study of a Dynamic Process of an Agent's Effort Allocation under Informativeness and Controllability
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- Kondo Takahito
- Business Administration, Kyoto Sangyo University
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- Nishii Takeshi
- School of Commerce, Senshu University
Bibliographic Information
- Other Title
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- 業績評価指標のインフォーマティブネスと管理可能性―エージェントの努力配分の動的過程のシミュレーション―
- ギョウセキ ヒョウカ シヒョウ ノ インフォーマティブネス ト カンリ カノウセイ : エージェント ノ ドリョク ハイブン ノ ドウテキ カテイ ノ シミュレーション
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Description
<p>The purpose of this study, by using a computer simulation, is to examine the effect of informativeness and controllability on a dynamic process where an agent with limited rationality repetitively updates his/her effort level for doing a task under an optimized incentive plan, leading to an equilibrium in the end. The results show differences in the agent's effort level and the process of arriving at the equilibrium among the different combinations of the two characteristics of informativeness and controllability, and the significant effects of a feedback frequency on the number of steps until the agent does not change the effort level anymore.</p>
Journal
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- The Journal of Management Accounting, Japan
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The Journal of Management Accounting, Japan 28 (1), 55-70, 2020-03-31
The Japanese Association of Management Accounting
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Details 詳細情報について
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- CRID
- 1390848250104324096
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- NII Article ID
- 130007832260
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- NII Book ID
- AN10538994
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- ISSN
- 24340529
- 09187863
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- NDL BIB ID
- 030327084
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- Text Lang
- ja
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- Data Source
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- JaLC
- NDL
- CiNii Articles
- KAKEN
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- Abstract License Flag
- Disallowed