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Information Quality and Management Accounting: A Simulation Analysis of Biases in Costing Systems (Lecture Notes in Economics and Mathematical Systems, Band 664) - Softcover

Buch 102 von 126: Lecture Notes in Economics and Mathematical Systems

Leitner, Stephan

 
9783642332081: Information Quality and Management Accounting: A Simulation Analysis of Biases in Costing Systems (Lecture Notes in Economics and Mathematical Systems, Band 664)
Softcover
ISBN 10: 3642332080 ISBN 13: 9783642332081
Verlag: Springer, 2013

Inhaltsangabe

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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Über die Autorin bzw. den Autor

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.

Von der hinteren Coverseite

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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Verlag
Springer
Erscheinungsdatum
2013
Sprache
Englisch
ISBN 10 
3642332080
ISBN 13 
9783642332081
Einband
Taschenbuch
Anzahl der Seiten
212
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