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

Online-Ressource (XXIV, 187 p. 12 illus, digital)

Lecture Notes in Economics and Mathematical Systems ; 664

Description based upon print version of record

Information Quality and Management Accounting; A Simulation Analysis of Biasesin Costing Systems; Foreword; Preface; Contents; List of Figures; List of Tables; List of Symbols; Chapter1 Introduction; 1.1 Research Problem and Research Questions; 1.2 Prior Research; 1.3 Rationale for the Choice of Research Method; 1.4 Structure of Chapters; Bibliography; Chapter2 Management Accounting; 2.1 The Roles of Management Accounting; 2.2 Management Accounting Information; 2.2.1 Management Accounting Data and Information

2.2.2 The Decision-Facilitating and the Decision-Influencing Role of Accounting Information2.3 Types of Management Accounting Systems; 2.3.1 Financial Accounting Systems; 2.3.2 Management Accounting Systems; 2.3.2.1 Cost Accounting Systems; 2.3.2.2 Capital Budgeting and Capital Accounting Systems; Bibliography; Chapter3 Conceptual and Theoretical Framework; 3.1 Conceptual Framework; 3.1.1 Bias and Error in Different Contexts; 3.1.1.1 Research on Human Error; 3.1.1.2 Research on Accounting; 3.1.1.3 Research on Data Quality; 3.1.1.4 Summary and Applied Concept of Bias and Error

3.1.2 Sources for Biasing Behavior3.1.2.1 Intentional Biasing Behavior; 3.1.2.2 Unintentional Biasing Behavior; 3.2 Theoretical Framework; 3.2.1 The Hidden Action Problem; 3.2.2 Earnings Management and the Revelation Principle; Bibliography; Chapter4 Research Design and Model Formalization; 4.1 The Computational Model of the Costing System; 4.1.1 Determining and Classifying Costs; 4.1.2 Allocation of Indirect Costs to Cost Centers; 4.1.3 Internal Cost Allocation; 4.1.4 Cost Allocation to Products; 4.1.5 Calculation of Decision Influencing and Decision Facilitating Information

4.1.6 Overview of the Main Processing Steps and Interactions4.2 The Model of the Agents' Behavior and Resulting Biases; 4.2.1 The Generalized Model of Principal-Agent Relations; 4.2.2 Specific Characteristics of the IncorporatedPrincipal-Agent Relationsand the Agents' Biasing Behavior; 4.2.2.1 Principal-Agent Relations Ex-Ante to Operations; 4.2.2.2 Principal-Agent Relations Ex-Post to Operations; 4.2.3 Sequence of Events and Overview of Biases Under Investigation; 4.3 Operationalization of the Structure of Biases; 4.3.1 Input Biases Ex-Ante to Operations

4.3.1.1 Categorization of Cost Centers4.3.1.2 Categorization of Cost Categories; 4.3.1.3 Building of Direct Cost Pools; 4.3.1.4 Assignment of Direct Cost Pools; 4.3.1.5 Assignment of Cost Drivers for Allocation Type 2; 4.3.2 Input Biases Ex-Post to Operations; 4.3.2.1 Input Cost Objects; 4.3.2.2 Assignment of Cost Categories; 4.3.2.3 Differences in Valuation; 4.3.2.4 Basis for Allocation Type 1; 4.3.2.5 Basis for Allocation Type 2; Bibliography; Chapter5 Costing System Sophistication and Quality of Provided Information; 5.1 Parameterization and Data Analysis

5.2 Sensitivity of Biases to Costing System Sophistication

10.1007/978-3-642-33209-8 [DOI]

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