By Stephan Leitner
One of the most goals of administration accounting is to supply managers with actual details as a way to offer an exceptional foundation for decision-making. there's proof that the knowledge supplied by means of administration accounting structures (MAS) is distorted and the incidence of biases in accounting info is generally authorized between clients of MAS. even as, the depth and the frequency of use of MAS elevate, too. as a result, the standard of the supplied details is necessary. the point of interest of this simulation examine is twofold. at the one hand, the impression of the sophistication of conventional costing platforms on blunders propagation with regards to a collection of enter biases is investigated. nevertheless, the effect of unmarried and a number of enter biases at the caliber of the knowledge supplied by way of conventional costing structures is targeted. which will examine the study questions, a simulation strategy is applied.
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Additional resources for Information Quality and Management Accounting: A Simulation Analysis of Biases in Costing Systems
3 Rationale for the Choice of Research Method In order to face the complexity of the research questions outlined above, a simulation approach is applied. Costing systems can be characterized as a set of interacting components whereby some of the components are more influential with respect to outcome than others (cf. also Sect. 1). In addition, none of the components usually controls the behavior of the whole costing system. , costing systems might map organizational transformation processes) there are a large number of agents that interact with the costing system at different steps of these processes.
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