Download Information Quality and Management Accounting: A Simulation by Stephan Leitner PDF

By Stephan Leitner

One of the most goals of administration accounting is to supply managers with exact info which will offer a very good foundation for decision-making. there's facts that the knowledge supplied via administration accounting platforms (MAS) is distorted and the incidence of biases in accounting details is extensively accredited between clients of MAS. whilst, the depth and the frequency of use of MAS elevate, too. therefore, the standard of the supplied info is necessary. the point of interest of this simulation learn is twofold. at the one hand, the effect of the sophistication of conventional costing structures on mistakes propagation in terms of a suite of enter biases is investigated. nevertheless, the effect of unmarried and a number of enter biases at the caliber of the knowledge supplied by means of conventional costing structures is targeted. so that it will examine the learn questions, a simulation process is applied.

Show description

Read or Download Information Quality and Management Accounting: A Simulation Analysis of Biases in Costing Systems PDF

Similar managerial books

A Study Of Performance Measurement In The Outsourcing Decision

Outsourcing is a key factor for lots of companies having moved from the contracting out of peripheral actions reminiscent of cleansing to extra serious parts corresponding to layout and advertising. This record is for managers and folks in finance and accounting services and takes a realistic technique in constructing a framework after which making use of this framework in an exact agency which makes it more uncomplicated for practitioners to appreciate.

Managerial Epidemiology for Health Care Organizations (Public Health Epidemiology and Biostatistics)

Managerial Epidemiology for wellbeing and fitness Care organisations offers readers with a radical and finished realizing of the appliance of epidemiological ideas to the supply of healthiness care providers and administration of healthiness care agencies. As future health management turns into proof- and population-based, it turns into severe to appreciate the influence of disorder on populations of individuals in a provider quarter.

The Application of the Controllability Principle and Managers’ Responses: A Role Theory Perspective

In fresh works at the layout of administration keep an eye on platforms, curiosity within the controllability precept has visible a revival. Franz Michael Fischer investigates the results of the principle’s program on managers’ responses. the writer extra explores the effect of numerous vital contextual components at the uncomplicated relationships and, hence, develops moderated mediation versions.

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

Example text

Additionally, Buhaisi (2011) refers to Chadwick (1993) who outlines that accounting information captures all information which assists management in achieving objectives, formulating policies, monitoring and assessing performance, evaluating alternative scenarios, making plans, controlling operations, taking account of behavioral factors and a variety of other problems. Hansen and Mowen (1994) review which trends the outlined changes in the management accounting profession might be due to and conclude that (1) justin-time manufacturing and emphasis on quality, (2) a higher diversity in product ranges and short product-life-cycles and (3) advances in information technology and computer integrated manufacturing are the main factors that drive the changes outlined above.

Adm Sci Q 26(2):171–186 Feltham GA (1968) The value of information. Account Rev 43(4):684–696 Ferstl OK, Sinz EJ (2008) Grundlagen der Wirtschaftsinformatik, 6 edn. Oldenbourg, M¨unchen Gambling T (1987) Accounting for rituals. Account Organ Soc 12(4):319–329 Gosselin M (1997) The effect of strategy and organizational structure on the adtoption and implementation of activity-based costing. Account Organ Soc 22(2):105–122 G¨otze U (2010) Grundlagen der Kostenrechnung. Kostenrechnung und Kostenmanagement.

1981) show that this role of management accounting does not solely capture behavior control but also the control of agendas and issues. Finally, for the (8) repressing/dominating/ideological role, Kelly and Pratt (1992) argue that managers are in charge of protecting the interests of the owners of the organization. This involves understanding the relationship between managers, shareholders, capital and labour. Kelly and Pratt (1992) note that the words repressing, dominating and ideological, which are mainly used in a societal perspective of management accounting, might give way to terms like control, management and objectives.

Download PDF sample

Rated 4.83 of 5 – based on 41 votes