Lecture Notes in Economics and Mathematical Systems

Information Quality and Management Accounting

A Simulation Analysis of Biases in Costing Systems

Authors: Leitner, Stephan

  • There exists no comparable work on biases in traditional costing systems
  • Application of a relatively new research method to questions of management accounting
  • High relevance for researchers​
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eBook $74.99
price for USA (gross)
  • ISBN 978-3-642-33209-8
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Softcover $99.00
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  • ISBN 978-3-642-33208-1
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About this book

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 authors

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.

Table of contents (9 chapters)

  • Introduction

    Leitner, Stephan

    Pages 1-10

  • Management Accounting

    Leitner, Stephan

    Pages 11-27

  • Conceptual and Theoretical Framework

    Leitner, Stephan

    Pages 29-55

  • Research Design and Model Formalization

    Leitner, Stephan

    Pages 57-88

  • Costing System Sophistication and Quality of Provided Information

    Leitner, Stephan

    Pages 89-101

Buy this book

eBook $74.99
price for USA (gross)
  • ISBN 978-3-642-33209-8
  • Digitally watermarked, DRM-free
  • Included format: PDF, EPUB
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $99.00
price for USA
  • ISBN 978-3-642-33208-1
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Information Quality and Management Accounting
Book Subtitle
A Simulation Analysis of Biases in Costing Systems
Authors
Series Title
Lecture Notes in Economics and Mathematical Systems
Series Volume
664
Copyright
2012
Publisher
Springer-Verlag Berlin Heidelberg
Copyright Holder
Springer-Verlag Berlin Heidelberg
eBook ISBN
978-3-642-33209-8
DOI
10.1007/978-3-642-33209-8
Softcover ISBN
978-3-642-33208-1
Series ISSN
0075-8442
Edition Number
1
Number of Pages
XXIV, 187
Number of Illustrations and Tables
12 b/w illustrations
Topics