Interactive budgeting models: A simulation tool for mis education

Theodore J. Mock, Miklos A. Vasarhelyi

Research output: Contribution to journalConference articlepeer-review


A relatively new and innovative educational approach in graduate information systems is discussed. The thrust of the approach is to have student groups design computer-based simulations of the budgeting processes of a firm in the form of an interactive budgeting model. These are applied to the areas of financial planning, control and managerial decision making. Several different approaches were suggested to and adopted by students as main design philosophies including modular planning and a matrix accounting system. The various implemented systems are described and their features are classified.

Original languageEnglish (US)
Pages (from-to)657-676
Number of pages20
JournalProceedings - Winter Simulation Conference
StatePublished - Jan 1 1973
Externally publishedYes
Event6th Winter Simulation Conference, WSC 1973 - San Francisco, United States
Duration: Jan 17 1973Jan 19 1973

All Science Journal Classification (ASJC) codes

  • Software
  • Modeling and Simulation
  • Computer Science Applications

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