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• W3014016647 abstract "System dynamics implementations of financial statements are currently limited by the lack of a simple to use, yet sufficiently detailed model that operationally replicates the accounting reporting process for the income statement, balance sheet, cash flow statement, and statement of changes in owners’ equity. While system dynamics accounting structures exist, they are inconsistently applied in the literature. In this paper, we offer a comprehensive accounting model in the hope that academics and practitioners will use its structures to better represent accounting reports in their projects." @default.
• W3014016647 created "2020-04-03" @default.
• W3014016647 creator A5087323950 @default.
• W3014016647 date "2020-03-24" @default.
• W3014016647 modified "2023-10-05" @default.
• W3014016647 title "Operationalizing Accounting Reporting in System Dynamics Models" @default.
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• W3014016647 doi "https://doi.org/10.3390/systems8010009" @default.
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