| 书目名称 | Information Quality and Management Accounting |
| 副标题 | A Simulation Analysi |
| 编辑 | Stephan Leitner |
| 视频video | |
| 概述 | 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 |
| 丛书名称 | Lecture Notes in Economics and Mathematical Systems |
| 图书封面 |  |
| 描述 | 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. |
| 出版日期 | Book 2012 |
| 关键词 | Costing System Sophistication; Costing Systems; Information Quality; Management Accounting; Simulation |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-642-33209-8 |
| isbn_softcover | 978-3-642-33208-1 |
| isbn_ebook | 978-3-642-33209-8Series ISSN 0075-8442 Series E-ISSN 2196-9957 |
| issn_series | 0075-8442 |
| copyright | Springer-Verlag Berlin Heidelberg 2012 |
发表于 2025-3-21 17:21:41
