The Simulation Study of the Change of Accounting Standards for Business Enterprises Based on Evolutionary Game


This article tries to analyze the characteristics of the accounting standard for business enterprises, which is based on the idea of evolutionary game, in order to build a game model between stakeholders, and to conduct the simulation of the game model with NetLogo software. It shows the performance of all participants in the course of the game in a dynamic process, and the simulation results are analyzed, accordingly.


Accounting Standards for Business Enterprises, Evolutionary Game, Change, NetLogo