Accounting Information Systems and Decentralized Learning

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This project is to perform research on the design of management accounting information systems. Accounting information is used by large firms to support budgeting, decision-making, and performance evaluation. The research concerns the design of integrated systems in which managers participate in the budgeting and decision process with the objective of maximizing their performance measures. This project also includes research on models of decentralized decision- making in which individuals attempt to learn their optimal decisions from data generated by past decisions. Simple individualistic learning mechanisms sometimes give rise to unstable interactions among the learning adjustments of different individuals. This research concerns the apparent trade-off between the simplicity of learning mechanisms and the range of environments for which the learning mechanisms coverage to optimality.