Download e-book for kindle: Information Quality and Management Accounting: A Simulation by Stephan Leitner

By Stephan Leitner

ISBN-10: 3642332080

ISBN-13: 9783642332081

ISBN-10: 3642332099

ISBN-13: 9783642332098

One of the most goals of administration accounting is to supply managers with exact details so one can offer an outstanding foundation for decision-making. there's proof that the data supplied via administration accounting platforms (MAS) is distorted and the prevalence of biases in accounting details is generally approved between clients of MAS. whilst, the depth and the frequency of use of MAS raise, too. accordingly, the standard of the supplied details is important. the focal point of this simulation examine is twofold. at the one hand, the influence of the sophistication of conventional costing platforms on mistakes propagation in relation to a collection of enter biases is investigated. nonetheless, the influence of unmarried and a number of enter biases at the caliber of the knowledge supplied by way of conventional costing structures is targeted. as a way to examine the examine questions, a simulation procedure is applied.

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Stephan Leitner's Information Quality and Management Accounting: A Simulation PDF

One of many major goals of administration accounting is to supply managers with actual details so that it will supply an exceptional foundation for decision-making. there's proof that the knowledge supplied by means of administration accounting structures (MAS) is distorted and the prevalence of biases in accounting info is largely accredited between clients of MAS.

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Extra resources for Information Quality and Management Accounting: A Simulation Analysis of Biases in Costing Systems

Sample text

Also Demski and Feltham 1976; Tiessen and Waterhouse 1983), to evaluate performance (cf. also Baiman 1982) and fulfill the scorekeeping function (cf. Simon et al. e. decision-influencing information also captures information used for compliance reporting (Emsley 2005). Hence, decision-influencing accounting information also supports the attention-directing function of information. , via monitoring of behavior and measurement and evaluation of performance, which subsequently are rewarded or penalized, individual behavior is affected (Sprinkle 2003; Wall and Greiling 2011).

This simulation study considers biasing behavior which might be unintended and intended, respectively. In this simulation study the accuracy of information provided by costing systems is inextricably linked to individual judgements, decisions, actions and abilities of the interacting agents (cf. also Sprinkle 2003). The consideration of different types of agents’ actions based on varying behavioral assumptions would lead to intractable dimensions of formal modeling (Davis et al. 2007). Simulation approaches, on the contrary, are widely believed to be powerful approaches in order to face such complex research questions (Resnick 1999).

2005; Ewert and Wagenhofer 2008; G¨otze 2010). Based on the recipients of the provided information, Hansen and Mowen (1994) distinguish between financial and management accounting systems, whereby financial accounting systems capture information systems that primarily serve external information recipients and management accounting systems provide information for internal recipients. Additionally, Schneider (1997), M¨ows (1991) and M¨oller et al. e. MAS that are oriented towards the past (financial accounting, cost accounting, calculation for control purposes) and MAS that are oriented towards the future (financial planning, cost planning, calculation for planning purposes).

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Information Quality and Management Accounting: A Simulation Analysis of Biases in Costing Systems by Stephan Leitner


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