MATHEMATICAL MODELLING AND STOCHASTIC SIMULATION OF ACCOUNTING ALTERNATIVES
通过随机模拟构建复杂会计模型，并与简化问题的数学建模直接比较，帮助研究者理解两种方法在会计备选方案分析中的适用性。
Computer‐based simulation has been widely used to study the effects of alternative accounting procedures. For simple scenarios, mathematical modelling can also reveal the consequences of employing different accounting methods. This paper uses stochastic simulation to build a complex model which cannot be solved analytically, and compares this approach directly with mathematical modelling of a simplified version of the same accounting problem.