doi:10.1017/S0269888913000428

Altman E. I.1968. Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. Journal of Finance23(4), 589–609.

American Institute of Public Accountants. 1998. Analytical Procedures, Statement on Auditing Standards No. 56. AICPA.

American Institute of Public Accountants. 2008. AICPA Code of Professional Conduct: Article II—The Public Interest. AICPA (Available from http://www.aicpa.org/about/code/et_section_53__article_ii_the_public_interest.html).

Anderson P.1999. Complexity theory and organization science. Organization Science10(3), 216–232.

Anufriev M., Hommes C.2009. Evolution of market heuristics. The Knowledge Engineering Review27(2), 255–271.

Atlanta Journal-Constitution. 2008. Creditcard processors can clip airlines’ wings. DallasNews.com (Available from http://www.dallasnews.com/sharedcontent/dws/bus/industries/airlines/stories/DN-airlines_14bus.State.Edition1.96500a.html).

Avgerou C., McGrath K.2007. Power, rationality, and the art of living through socio-technical change. MIS Quarterly31(2), 293–315.

Avison D. E., Wood-Harper A. T., Vidgen R. T., Wood J. R. G.1998. A further exploration into information systems development: the evolution of Multiview 2. Information Technology & People11(2), 124–139.

Benbasat I., Zmud R. W.1999. Empirical Research in Information Systems: the Practice of Relevance. MIS Quarterly23(1), 3–16.

Benbya H., McKelvey B.2006. Toward a complexity theory of information systems development. Information Technology and People19(1), 12–34.

Bonabeau E.2002. Predicting the unpredictable. Harvard Business Review80(3), 109–116.

Brenner T., Werker C.2007. A taxonomy of inference in simulation models. Computational Economics30(3), 227–244.

Bureau of Transportation Statistics. 2008. T-100 Domestic Market (All Carriers). Bureau of Transportation Statistics.

Carugati A.2008. Information systems development activities and inquiring systems: an integrating framework. European Journal of Information Systems17, 143–155.

Casti J. L.1997. Would-be worlds: how simulation is changing the frontiers of science. Wiley.

Cederman L. E.1997. Emergent Actors in World Politics: How States and Nations Develop and Dissolve. Princeton University Press.

Chapman G. P.1985. The Epistemology of Complexity and Some Reflections on the Symposium: The Science and Praxis of Complexity, Montpellier. The United Nations University.

Choi T. Y., Dooley K. J., Rungtusanatham M.2001. Supply networks and complex adaptive systems: control versus emergence. Journal of Operations Management19(3), 351–366.

Churchman C. W.1971. The Design of Inquiring Systems: Basic Concepts of Systems and Organization. Basic Books.

Cilliers P.1998. Complexity and Postmodernism: Understanding Complex Systems. Routledge.

City and County of Denver, Colorado Municipal Airport System. 2006. Annual financial report (Available from http://www.flydenver.com/diabiz/stats/financials/reports/2006_finrpt.pdf).

Courtney J. F.2001. Decision making and knowledge management in inquiring organizations: toward a new decision-making paradigm for DSS. Decision Support Systems31(1), 17–38.

Courtney J. F., Croasdell D. T., Paradice D. B.1998. Inquiring organizations. Australian Journal of Information Systems6(1), 3–15.

Courtney J. F., Merali Y., Paradice D. B., Wynn E.2008. On the Study of Complexity in Information Systems. International Journal of Information Technologies and the Systems Approach1(1), 37–48.

Cox C.2008. Speech by SEC Chairman: ‘The SEC Agenda for 2008’. US Securities and Exchange Commission (Available from http://www.sec.gov/news/speech/2008/spch020808cc.htm).

Dastani M., Gomez-Sanz J. J.2005. Programming multi-agent systems. The Knowledge Engineering Review20(2), 151–164.

Dooley K. J.1997. A complex adaptive systems model of organization change. Nonlinear Dynamics, Psychology, and Life Sciences1(1), 69–97.

Dugan M. T., Zavgren C. V.1988. Bankruptcy prediction research: a valuable instructional tool. Issues in Accounting Education1, 48–65.

Dyslin A.2007. A Hops Crisis Looms: Cost of Beer Could Rise. The Free Press (Available from http://www.mankato-freepress.com/local/local_story_319225135.html).

Epstein J. M., Axtell R.1996. Growing Artificial Societies: Social Science from the Bottom Up. Brookings Institution Press.

Frontier Airlines Holdings Inc.2006. Annual Report. Retrieved on May 3, 2014 and available at http://www.sec.gov/edgar.shtml#.U2UvhlfizYM.

Frontier Airlines Holdings Inc.2007. Annual Report. Retrieved on May 3, 2014 and available at http://www.sec.gov/edgar.shtml#.U2UvhlfizYM.

Giddens A.1984. The Constitution of Society. Cambridge, England.

Glover S. M., Jiambalvo J., Kennedy J.2000. Analytical procedures and audit-planning decisions. Auditing: A Journal of Practice & Theory19(2), 27–46.

Greenwood D.2007. From market to non-market: an autonomous agent approach to central planning. The Knowledge Engineering Review22(4), 349–360.

Grice J. S., Dugan M. T.2001. The limitations of bankruptcy prediction models: some cautions for the researcher. Review of Quantitative Finance and Accounting17(2), 151–166.

Grice J. S., Ingram R. W.2001. Tests of the generalizability of Altman's bankruptcy prediction model. Journal of Business Research54(1), 53–61.

Hall D. J., Davis R. A.2007. Engaging multiple perspectives: a value-based decision-making model. Decision Support Systems43(4), 1588–1604.

Hall D. J., Paradice D.2005. Philosophical foundations for a learning-oriented knowledge management system for decision support. Decision Support Systems39(3), 445–461.

Hall D. J., Paradice D. B., Courtney J. F.2003. Building a theoretical foundation for a learning-oriented knowledge management system. Journal of Information Technology Theory and Application5(2), 63–84.

Harris J., Uncles M.2007. Modeling the repatronage behavior of business airline travelers. Journal of Service Research9(4), 297–311.

Hevner A. R., March S. T., Park J., Ram S.2004. Design science in information systems research. MIS Quarterly28(1), 75–105.

Hoffman W. M., Rowe M.2007. The ethics officer as agent of the board: leveraging ethical governance capability in the post-Enron Corporation. Business and Society Review112(4), 553–572.

Keen P. G. W., Sol H. G.2007. Rehearsing the Future: Building Decision Agility through Decision Enhancement Services. Delft University Press.

Kim R. M., Kaplan S. M.2006. Interpreting socio-technical co-evolution: applying complex adaptive systems to IS engagement. Information Technology and People19(1), 35–54.

Kogut B., Zander U.1992. Knowledge of the firm, combinative capabilities, and the replication of technology. Organization Science3(3), 383–397.

Laurent G., Koch C.1999. Complexity and the nervous system. Science284, 96–98.

Law A. M.2005. How to build valid and credible simulation models. In Proceedings of the 37th Conference on Winter Simulation, 58–66 (December 4-7, Orlando, FL).

Linden L. P., Kuhn J. R., Parrish J., Richardson S. M., Adams L. A., Elgarah W., Courtney J. F.2007. Churchman's inquiring systems: kernel theories for knowledge management. Communications of the Association for Information Systems20, 836–871.

Luoma M.2006. A play of four arenas: how complexity can serve management development. Management Learning37(1), 101–123.

Markus M. L., Majchrzak A., Gasser L.2002. A design theory for systems that support emergent knowledge processes. MIS Quarterly26(3), 179–212.

Mason R. B.2007. The external environment's effect on management and strategy: A complexity theory approach. Management Decision45(1), 10–28.

Mason R. O., Mitroff I. I.1973. A program for research on management information systems. Management Science19(5), 475–488.

McKee T. E.2003. Rough sets bankruptcy prediction models versus auditor signalling rates. Journal of Forecasting22(8), 569–586.

Merriam-Webster Inc. 2008. Merriam-Webster's Online Dictionary. Merriam-Webster Inc. (Available from http://www.merriam-webster.com/dictionary/complex).

Midgley D., Marks R., Kunchamwar D.2007. Building and assurance of agent-based models: an example and challenge to the field. Journal of Business Research60(8), 884–893.

Mikulecky D. C.1999. Definition of Complexity. Retrieved on May 3, 2014 and available at: http://www.people.vcu.edu/∼mikuleck/ON%20COMPLEXITY.html.

Mitchell R. K., Agle B. R., Wood D. J.1997. Toward a theory of stakeholder identification and salience: defining the principle of who and what really counts. Academy of Management Review22(4), 853–886.

Mitroff II, Linstone H. A.1993. The Unbounded Mind: Breaking the Chains of Traditional Business Thinking. Oxford University Press.

North M. J., Macal C. M.2007. Managing Business Complexity: Discovering Strategic Solutions With Agent-Based Modeling And Simulation. Oxford University Press.

Ohlson J. A.1980. Financial ratios and the probabilistic prediction of bankruptcy. Journal of Accounting Research18(1), 109–131.

Parrish J. L.Jr.2008. Sensemaking and Inquiring Systems: Towards a Weickian Inquiring System, PhD dissertation, University of Central Florida.

Reitsma F.2003. A response to simplifying complexity. Geoforum34(1), 13–16.

Richardson S. M., Courtney J. F.2004. A Churchmanian theory of knowledge management system design. Paper read at Proceedings of the 37th Hawaii International Conference on System Sciences, January 5–8, Big Island, HI, USA.

Richardson S. M., Courtney J. F., Haynes J. D.2006. Theoretical principles for knowledge management system design: application to pediatric bipolar disorder. Decision Support Systems42(3), 1321–1337.

Richardson S. M., Courtney J. F., Paradice D. B.2001. An assessment of the Singerian approach to organizational learning: cases from academia and the utility industry. Information Systems Frontiers3(1), 49–62.

Rittel H. W. J., Webber M. M.1973. Dilemmas in a general theory of planning. Policy Sciences4(2), 155–169.

Rodgers W., Hedelin L., Housel T., Kuhn J. R.2008. Exploratory and Exploitative Knowledge Learning by Investment Analysts. Working paper, University of California, Riverside.

Sánchez P. J.2006. As simple as possible, but no simpler: a gentle introduction to simulation modeling. In Proceedings of the 37th Conference on Winter Simulation, 2–10 (December 4–7, Orlando, FL).

Schein E.1992. Organizational Culture and Leadership. Jossey-Bass.

Siebers P. O., Aickelin U.2007. Introduction to multi-agent simulation. In eds. Adam, F. & Humphreys, P. Encyclopedia of Decision Making and Decision Support Technologies. IDEAS Group: 554–564.

Simon H. A.1996. The Sciences of the Artificial. MIT Press.

Sklar E., Richards D.2010. Agent-based systems for human readers. The Knowledge Engineering Review25(2), 111–135.

Srbljinovic A., Skunca O.2003. Agent based modelling and simulation of social processes. Interdisciplinary Description of Complex Systems1(1–2), 1–8.

Suzuki Y.2000. The relationship between on-time performance and airline market share: a new approach. Transportation Research Part E36(2), 139–154.

Tesfatsion L.2001. Introduction to the special issue on agent-based computational economics. Journal of Economic Dynamics and Control25(3/4), 281–293.

Troitzsch K. G.2000. Approaching Agent-Based Simulation. Freshwater Integrated Resource Management with Agents (FIRMA) Meeting (June 2000).

United Air Lines Inc. 2006. Annual Report. Retrieved on May 3, 2014 and available from http://ir.unitedcontinentalholdings.com.

Van Valen L.1973. A new evolutionary law. Evolutionary Theory1(1), 1–30.

Vasarhelyi M. A., Halper F. B.1991. The continuous audit of online systems. Auditing: A Journal of Practice and Theory10(1), 110–125.

Waldrop M. M.1993. Complexity: The Emerging Science at the Edge of Order and Chaos. Simon & Schuster.

Walls J. G., Widmeyer G. R., El Sawy O. A.1992. Building an information system design theory for vigilant EIS. Information Systems Research3(1), 36–59.

Zhang G., Hu M. Y., Patuwo B. E., Indro D. C.1999. Artificial neural networks in bankruptcy prediction: General framework and cross-validation analysis, Europ. Journal of Operational Research116, 16.

Zimmerman B., Lindberg C., Plsek P.1998. Edgeware: Insights from Complexity Science for Health Care Leaders. VHA.

Zmijewski M. E.1984. Methodological issues related to the estimation of financial distress prediction models. Journal of Accounting Research22(1), 59–82.