Titlebook: Information Quality and Management Accounting; A Simulation Analysi Stephan Leitner Book 2012 Springer-Verlag Berlin Heidelberg 2012 Costin

继而发生

声明

Book 2012 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.

顽固

Management Accounting,ent accounting information within organizations. Finally, Sect. 2.3 categorizes accounting systems, gives further information on the various types and the respective fields of application of accounting systems within organizations and locates costing systems within this categorization.

长矛

Conceptual and Theoretical Framework,r (from both an intended and an unintended perspective) are discussed. The second section provides the theoretical framework. In particular, this section presents the hidden action problem. Additionally, earnings management and the revelation principle are discussed.

担忧

歹徒

Effects of Multiple Input Biases on the Quality of Provided Information,nerating costing systems is kept constant during the simulation runs. Section 7.1 gives the parameterization and the method of data analysis. Section 7.2 presents results regarding interactions among biases and . focuses on potential compensations among biases in costing systems. Results are discussed in ..

NAUT

Research Design and Model Formalization,on model, the behavioral model has to be worked out. The behavioral model is the basis for all biases under investigation. The third section of this chapter discusses how the different types of biases are incorporated into the model of the costing system.

synovium

Costing System Sophistication and Quality of Provided Information,e various types of input biases are sensitive to costing system sophistication. Section 5.1 gives the parameterization applied in order to investigate the research question and elaborates the method of data analysis. Sections 5.2 and 5.3 present the results of the simulation runs. . discusses the presented results.

喃喃诉苦

征兵

Management Accounting,he one hand elaborates an understanding of management accounting information and on the other hand gives information on the different roles of management accounting information within organizations. Finally, Sect. 2.3 categorizes accounting systems, gives further information on the various types and