An Exploratory Study of Interaction through Imitation Based Performance Information: A Computer Simulation Approach

Abstract

This exploratory study focuses on a formation and diffusion of information through individuals’ imitations with performance information to examine how much such a dynamic process depends on their possibilities in successful imitations, called imitation rate, by using computer simulation. The results show that in multi-units in which the individuals are loosely connected, even the low rates such as 10% successfully leads to increasing the information effectiveness and stimulating the diffusion through the inter-units, while the higher ones rather diminish such effects. Our exploration sheds light on a mechanism in which the micro-level and the macro-level learnings are connected in a mutual manner to expand the limited concept of learning in management accounting research.