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Information Quality and Management Accounting

A Simulation Analysis of Biases in Costing Systems

Stephan Leitner (Autor)

Buch | Softcover

XXIV, 187 Seiten

2013 | 2012
Springer Berlin (Verlag)
978-3-642-33208-1 (ISBN)

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One of the main aims of management accounting is to provide managers with accurate information in order to provide a good basis for decision-making. There is evidence that the information provided by management accounting systems (MAS) is distorted and the occurrence of biases in accounting information is widely accepted among users of MAS. At the same time, the intensity and the frequency of use of MAS increase, too. Consequently, the quality of the provided information is critical. The focus of this simulation study is twofold. On the one hand, the impact of the sophistication of traditional costing systems on error propagation in the case of a set of input biases is investigated. On the other hand, the impact of single and multiple input biases on the quality of the information provided by traditional costing systems is focused. In order to investigate the research questions, a simulation approach is applied.

Stephan Leitner currently works at the Department for Controlling and Strategic Management at the Alpen-Adria-Universität Klagenfurt. His current research interests include multi objective decision-making, information quality and sustainability. The application of simulation as a research methodology to questions of management science is also an important part of his research.

Introduction.- Management Accounting.- Conceptual and Theoretical Framework.- Research Design and Model Formalization.- Costing System Sophistication and Quality of Provided Information.- Effects of Single Input Biases on the Quality of Provided Information.- Effects of Multiple Input Biases on the Quality of Provided Information.- Discussion.- Summary and Conclusion.

Erscheint lt. Verlag	25.1.2013
Reihe/Serie	Lecture Notes in Economics and Mathematical Systems
Zusatzinfo	XXIV, 187 p. 12 illus.
Verlagsort	Berlin
Sprache	englisch
Maße	155 x 235 mm
Gewicht	335 g
Themenwelt	Informatik ► Grafik / Design ► Digitale Bildverarbeitung
	Mathematik / Informatik ► Mathematik ► Finanz- / Wirtschaftsmathematik
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
Schlagworte	Costing Systems • Costing System Sophistication • Information Quality • Management Accounting • Simulation
ISBN-10	3-642-33208-0 / 3642332080
ISBN-13	978-3-642-33208-1 / 9783642332081
Zustand	Neuware