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

• Main Author: Leitner, Stephan (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Berlin, Heidelberg : Springer Berlin Heidelberg : Imprint: Springer, 2012.
• Series: Lecture Notes in Economics and Mathematical Systems, 664
• Subjects: Business.; Accounting.; Bookkeeping.; Operations research.; Decision making.; Information technology.; Business > Data processing.; Computer simulation.; Business and Management.; Accounting/Auditing.; IT in Business.; Simulation and Modeling.; Operation Research/Decision Theory.

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 informat...

Table of Contents:

• Introduction
• Management Accounting
• Conceptual and Theoretical Framework
• Research Design and Model Formalization
• Costing System Sophistication and Quality of Provided Information
• Effects of Single Input Biases on the Quality of Provided Information
• Effects of Multiple Input Biases on the Quality of Provided Information
• Discussion
• Summary and Conclusion.