Information Quality and Management Accounting
Subtitle: A Simulation Analysis of Biases in Costing Systems
By: by Stephan Leitner
Contributors: SpringerLink (Online service)
Series: Lecture Notes in Economics and Mathematical Systems -- 664
Publisher: Springer Berlin Heidelberg; Imprint: Springer
Published: 2012
Place of publication: Berlin, Heidelberg
Language: eng
Format: [electronic resource] :
Number of pages: 187
ISBN-13: 9783642332098
Subjects: Economics/Management Science; Operation Research/Decision Theory; Economics; Simulation and Modeling; Accounting/Auditing; Computer simulation; Operations research; Management information systems; Auditing; Business Information Systems
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.
Table of contents: title: Introduction; title: Management Accounting; title: Conceptual and Theoretical Framework; title: Research Design and Model Formalization; title: Costing System Sophistication and Quality of Provided Information; title: Effects of Single Input Biases on the Quality of Provided Information; title: Effects of Multiple Input Biases on the Quality of Provided Information; title: Discussion; title: Summary and Conclusion.