A Simulation Model for Evaluating Accounting System Reliability.
开发了一个通用仿真模型，通过模拟会计活动中的错误生成与纠正过程，评估不同会计系统的可靠性，并以收入周期为例展示其应用。
Abstract The purpose of this study is to develop a generalized simulation model for evaluating the reliability of different accounting systems. The model builds upon a set of basic accounting activities that result in the generation and correction of accounting errors and which are represented by general simulation program modules. The modules can be organized with little modification to represent large and diverse systems. The revenue cycle is used to illustrate how the simulation model can be employed to evaluate the absolute and relative error performance of individual systems.