Information Quality and Management Accounting

A Simulation Analysis of Biases in Costing Systems

  • Stephan Leitner

Part of the Lecture Notes in Economics and Mathematical Systems book series (LNE, volume 664)

Table of contents

  1. Front Matter
    Pages i-xxiv
  2. Stephan Leitner
    Pages 1-10
  3. Stephan Leitner
    Pages 11-27
  4. Stephan Leitner
    Pages 29-55
  5. Stephan Leitner
    Pages 57-88
  6. Stephan Leitner
    Pages 137-143
  7. Stephan Leitner
    Pages 145-147
  8. Back Matter
    Pages 149-187

About this book


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.


Costing System Sophistication Costing Systems Information Quality Management Accounting Simulation

Authors and affiliations

  • Stephan Leitner
    • 1
  1. 1.Department for Controlling, and Strategic ManagementUniversity of KlagenfurtKlagenfurtAustria

Bibliographic information

  • DOI
  • Copyright Information Springer-Verlag Berlin Heidelberg 2012
  • Publisher Name Springer, Berlin, Heidelberg
  • eBook Packages Business and Economics
  • Print ISBN 978-3-642-33208-1
  • Online ISBN 978-3-642-33209-8
  • Series Print ISSN 0075-8442
  • Buy this book on publisher's site
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