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Information Quality and Management Accounting [electronic resource] : A Simulation Analysis of Biases in Costing Systems / by Stephan Leitner.

By: Leitner, Stephan [author.].
Contributor(s): SpringerLink (Online service).
Material type: materialTypeLabelBookSeries: Lecture Notes in Economics and Mathematical Systems: 664Publisher: Berlin, Heidelberg : Springer Berlin Heidelberg : Imprint: Springer, 2012Description: XXIV, 187 p. 12 illus. online resource.Content type: text Media type: computer Carrier type: online resourceISBN: 9783642332098.Subject(s): Economics | Computer simulation | Auditing | Operations research | Management information systems | Economics/Management Science | Accounting/Auditing | Business Information Systems | Simulation and Modeling | Operation Research/Decision TheoryDDC classification: 657 Online resources: Click here to access online
Contents:
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.
In: Springer eBooksSummary: 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.
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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.

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.

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