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Use of simulation in controlling research: a systematic literature review for German-speaking countries

Author

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  • Cathérine Grisar

    (Hamburg University of Technology)

  • Matthias Meyer

    (Hamburg University of Technology)

Abstract

This paper provides a systematic literature review of the use of simulation in the field of “controlling”, a term synonymously used for management accounting and control in German-speaking countries. The review starts from a total of 12,102 articles published in leading, controlling-related business journals in German-speaking countries (Germany, Austria, and Switzerland) between 1980 and 2009. Thereof, 47 articles specifically refer to the use of simulation in controlling. This set of articles is analyzed along the following dimensions: development of publication volume over time, important authors, controlling tasks and instruments supported by simulation or fulfillment of minimum quality criteria concerning simulation modeling and analysis. The results indicate an increasing interest in employing simulation within controlling and its particular relevance in practice. Two areas emerge as the main application arena: planning and risk management. Despite some progress the review also shows that simulation is not yet an established branch of research on its own in controlling. A detailed analysis of the articles suggests that more transparency and standards in the application of simulations are needed to further advance this method.

Suggested Citation

  • Cathérine Grisar & Matthias Meyer, 2016. "Use of simulation in controlling research: a systematic literature review for German-speaking countries," Management Review Quarterly, Springer, vol. 66(2), pages 117-157, April.
    • Handle: RePEc:spr:manrev:v:66:y:2016:i:2:d:10.1007_s11301-015-0117-0
    DOI: 10.1007/s11301-015-0117-0
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    References listed on IDEAS

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    8. Rolf Barth & Matthias Meyer & Jan Spitzner, 2012. "Typical Pitfalls of Simulation Modeling - Lessons Learned from Armed Forces and Business," Journal of Artificial Societies and Social Simulation, Journal of Artificial Societies and Social Simulation, vol. 15(2), pages 1-5.
    9. Hans-Ulrich Kupper & Richard Mattessich, 2005. "Twentieth century accounting research in the German language area," Accounting History Review, Taylor & Francis Journals, vol. 15(3), pages 345-410.
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    12. Cathérine Grisar & Matthias Meyer, 2015. "Use of Monte Carlo simulation: an empirical study of German, Austrian and Swiss controlling departments," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(2), pages 249-273, August.
    13. Martin Messner & Calbrecht Becker & Utz Schaffer & Christoph Binder, 2008. "Legitimacy and Identity in Germanic Management Accounting Research," European Accounting Review, Taylor & Francis Journals, vol. 17(1), pages 129-159.
    14. Eva Labro & Mario Vanhoucke, 2008. "Diversity in Resource Consumption Patterns and Robustness of Costing Systems to Errors," Management Science, INFORMS, vol. 54(10), pages 1715-1730, October.
    15. E. Labro & M. Vanhoucke, 2005. "A simulation analysis of interactions between errors in costing system design," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/333, Ghent University, Faculty of Economics and Business Administration.
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    2. David J. Rapp & Michael Olbrich & Florian Follert, 2019. "Zur Internationalisierung der Rechnungswesenforschung im deutschen Sprachraum – eine Analyse von AAA- und EAA-Jahreskonferenzen 1998–2015 [On the Internationalization of Accounting Research in the ," Schmalenbach Journal of Business Research, Springer, vol. 71(1), pages 79-105, March.
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    5. Jochen Fähndrich, 2023. "A literature review on the impact of digitalisation on management control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 9-65, March.

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    More about this item

    Keywords

    Literature review; Controlling; Simulation;
    All these keywords.

    JEL classification:

    • C60 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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