Information Quality and Management Accounting
A Simulation Analysis of Biases in Costing Systems
1st Edition
Published on 24. January 2013
XXIV, 187 pages
978-3-642-33209-8 (ISBN)
Description
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.
More details
Series
Language
English
Place of publication
Berlin
Germany
Publishing group
Springer Berlin
Target group
Professional and scholarly
Product notice
Reflowable
Illustrations
XXIV, 187 p. 12 illus.
File size
3,99 MB
ISBN-13
978-3-642-33209-8 (9783642332098)
DOI
10.1007/978-3-642-33209-8
Schweitzer Classification
Other editions
Additional editions
Stephan Leitner
Information Quality and Management Accounting
A Simulation Analysis of Biases in Costing Systems
Book
01/2013
Springer
€53.49
Shipment within 7-9 days
Person
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.
Content
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.
