This repository contains computer code that simulates cost systems. This repository accompanies the paper:
Anand, V., Balakrishnan, R., and E. Labro. A Framework for Conducting Numerical Experiments on Cost System Design. Forthcoming in Journal of Management Accounting Research.
Subscribers to the Journal of Management Accounting Research can access the pre-print manuscript here. The paper is also publicly available on SSRN.
We provide our code, written in C#, as a Visual Studio Solution. For instructions on how to modify and run the code, see the online appendix to the paper (click on the file ABL JMAR Online Appendix.pdf above).