An Exploratory Study of Interaction through Imitation Based Performance Information: A Computer Simulation Approach

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  • 業績情報に基づく模倣を通じた相互作用に関する探索的研究―コンピュータ・シミュレーションによるアプローチ―
  • ギョウセキ ジョウホウ ニ モトズク モホウ オ ツウジタ ソウゴ サヨウ ニ カンスル タンサクテキ ケンキュウ : コンピュータ ・ シミュレーション ニ ヨル アプローチ

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Abstract

<p>This exploratory study focuses on a formation and diffusion of information through individuals’ imitations with performance information to examine how much such a dynamic process depends on their possibilities in successful imitations, called imitation rate, by using computer simulation. The results show that in multi-units in which the individuals are loosely connected, even the low rates such as 10% successfully leads to increasing the information effectiveness and stimulating the diffusion through the inter-units, while the higher ones rather diminish such effects. Our exploration sheds light on a mechanism in which the micro-level and the macro-level learnings are connected in a mutual manner to expand the limited concept of learning in management accounting research.</p>

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