“以眼还眼,让所有人失明”:合作与会计系统

"An Eye for an Eye Leaves Everyone Blind": Cooperation and Accounting Systems

American Sociological Review · 1993
被引 134
FT 50ABS 4★

中文导读

通过计算机模拟,研究在允许不同程度合作和存在环境噪音时,不同会计系统如何影响合作策略的优劣,发现宽松会计系统策略具有优势。

Abstract

Using computer simulations that permit degrees of cooperation and introduce noise into the environment, I explore the benefits of strategies in which actors use different accounting systems to track ongoing exchanges. By relaxing some stringent assumptions of past work, I chart the conditions under which cooperation may emerge when actors can show degrees of cooperation and when actors 'moves are misperceived. Results provide evidence that strategies employing a relaxed accounting system have many advantages.

合作会计系统计算机模拟行为策略