Information Quality and Management Accounting: A Simulation Analysis of Biases in Costing Systems (Lecture Notes in Economics and Mathematical Systems)
Stephan Leitner
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Description for Information Quality and Management Accounting: A Simulation Analysis of Biases in Costing Systems (Lecture Notes in Economics and Mathematical Systems)
Paperback. 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. In this book, the impact of the sophistication of traditional costing systems on error propagation in the case of a set of input biases is investigated. Series: Lecture Notes in Economics and Mathematical Systems. Num Pages: 211 pages, 12 black & white illustrations, biography. BIC Classification: KFCM; KJQ. Category: (P) Professional & Vocational. Dimension: 235 x 159 x 13. Weight in Grams: 324.
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 ... Read more
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 ... Read more
Product Details
Format
Paperback
Publication date
2013
Publisher
Springer
Condition
New
Series
Lecture Notes in Economics and Mathematical Systems
Number of Pages
187
Place of Publication
Berlin, Germany
ISBN
9783642332081
SKU
V9783642332081
Shipping Time
Usually ships in 15 to 20 working days
Ref
99-15
About Stephan Leitner
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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