000 03216nam a22005415i 4500
001 978-3-642-33209-8
003 DE-He213
005 20140220083326.0
007 cr nn 008mamaa
008 130125s2012 gw | s |||| 0|eng d
020 _a9783642332098
_9978-3-642-33209-8
024 7 _a10.1007/978-3-642-33209-8
_2doi
050 4 _aHF5601-5688
050 4 _aHF5667-5668.252
072 7 _aKF
_2bicssc
072 7 _aKFCM
_2bicssc
072 7 _aBUS001040
_2bisacsh
072 7 _aBUS001010
_2bisacsh
082 0 4 _a657
_223
100 1 _aLeitner, Stephan.
_eauthor.
245 1 0 _aInformation Quality and Management Accounting
_h[electronic resource] :
_bA Simulation Analysis of Biases in Costing Systems /
_cby Stephan Leitner.
264 1 _aBerlin, Heidelberg :
_bSpringer Berlin Heidelberg :
_bImprint: Springer,
_c2012.
300 _aXXIV, 187 p. 12 illus.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
490 1 _aLecture Notes in Economics and Mathematical Systems,
_x0075-8442 ;
_v664
505 0 _aIntroduction -- 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.
520 _aOne 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.
650 0 _aEconomics.
650 0 _aComputer simulation.
650 0 _aAuditing.
650 0 _aOperations research.
650 0 _aManagement information systems.
650 1 4 _aEconomics/Management Science.
650 2 4 _aAccounting/Auditing.
650 2 4 _aBusiness Information Systems.
650 2 4 _aSimulation and Modeling.
650 2 4 _aOperation Research/Decision Theory.
710 2 _aSpringerLink (Online service)
773 0 _tSpringer eBooks
776 0 8 _iPrinted edition:
_z9783642332081
830 0 _aLecture Notes in Economics and Mathematical Systems,
_x0075-8442 ;
_v664
856 4 0 _uhttp://dx.doi.org/10.1007/978-3-642-33209-8
912 _aZDB-2-SBE
999 _c103599
_d103599