Information Quality and Management Accounting

A Simulation Analysis of Biases in Costing Systems

By:

Stephan Leitner

Format:

Paperback / softback

Series:

Lecture Notes in Economics and Mathematical Systems

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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.

Author Biography:

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.

Release date Australia

January 25th, 2013

Author

Stephan Leitner

Audience

Professional & Vocational

Illustrations

12 Illustrations, black and white; XXIV, 187 p. 12 illus.

Pages

187

Series

Lecture Notes in Economics and Mathematical Systems

Dimensions

156x234x11

ISBN-13

9783642332081

Product ID

20789630

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