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Information Quality and Management Accounting

A Simulation Analysis of Biases in Costing Systems

  • Book
  • © 2012

Overview

Authors:
  1. Stephan Leitner

    1. Department for Controlling, and Strategic Management, University of Klagenfurt, Klagenfurt, Austria

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  • 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?
  • Includes supplementary material: sn.pub/extras

Part of the book series: Lecture Notes in Economics and Mathematical Systems (LNE, volume 664)

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Table of contents (9 chapters)

  1. Front Matter

    Pages i-xxiv
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  2. Introduction

    • Stephan Leitner
    Pages 1-10

  3. Management Accounting

    • Stephan Leitner
    Pages 11-27

  4. Conceptual and Theoretical Framework

    • Stephan Leitner
    Pages 29-55

  5. Research Design and Model Formalization

    • Stephan Leitner
    Pages 57-88

  6. Costing System Sophistication and Quality of Provided Information

    • Stephan Leitner
    Pages 89-101

  7. Effects of Single Input Biases on the Quality of Provided Information

    • Stephan Leitner
    Pages 103-113

  8. Effects of Multiple Input Biases on the Quality of Provided Information

    • Stephan Leitner
    Pages 115-135

  9. Discussion

    • Stephan Leitner
    Pages 137-143

  10. Summary and Conclusion

    • Stephan Leitner
    Pages 145-147

  11. Back Matter

    Pages 149-187
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Keywords

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.

Authors and Affiliations

  • Department for Controlling, and Strategic Management, University of Klagenfurt, Klagenfurt, Austria

    Stephan Leitner

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.

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