Information Quality and Management Accounting : A Simulation Analysis of Biases in Costing Systems

Leitner, Stephan

ISBN 10: 3642332080 / ISBN 13: 9783642332081

Published by Springer 2013-01, 2013

About this Item

Seller Inventory # 6666-IUK-9783642332081

Bibliographic Details

• Title: Information Quality and Management Accounting : A Simulation Analysis of Biases in Costing Systems
• Publisher: Springer 2013-01
• Publication Date: 2013
• Language: English
• ISBN 10: 3642332080
• ISBN 13: 9783642332081
• Binding: PF
• Condition: New

About this title

Synopsis

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.

About the Author

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.