Research Design and Model Formalization
In order to give a comprehensive and systematic overview of the simulation model, there are three aspects that have to be discussed in detail. First, the formal model of the costing system has to be specified. On the one hand, this model defines the way i
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Stephan Leitner
Information Quality and Management Accounting A Simulation Analysis of Biases in Costing Systems
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Dr. Stephan Leitner Department for Controlling and Strategic Management Alpen-Adria Universit¨at Klagenfurt Klagenfurt, Austria
ISSN 0075-8442 ISBN 978-3-642-33208-1 ISBN 978-3-642-33209-8 (eBook) DOI 10.1007/978-3-642-33209-8 Springer Heidelberg New York Dordrecht London Library of Congress Control Number: 2012955135 c Springer-Verlag Berlin Heidelberg 2012 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. Exempted from this legal reservation are brief excerpts in connection with reviews or scholarly analysis or material supplied specifically for the purpose of being entered and executed on a computer system, for exclusive use by the purchaser of the work. Duplication of this publication or parts thereof is permitted only under the provisions of the Copyright Law of the Publisher’s location, in its current version, and permission for use must always be obtained from Springer. Permissions for use may be obtained through RightsLink at the Copyright Clearance Center. Violations are liable to prosecution under the respective Copyright Law. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. While the advice and information in this book are believed to be true and accurate at the date of publication, neither the authors nor the editors nor the publisher can accept any legal responsibility for any errors or omissions that may be made. The publisher makes no warranty, express or implied, with respect to the material contained herein. Printed on acid-free paper Springer is part of Springer Science+Business Media (www.springer.com)
Foreword
Information generated by management accounting mainly serves two important roles: On the one hand, decision-makers are supplied with information that can be used as a basis to make well-founded decisions (“decision-facilitating information”). On the other hand, the managers’ decision-making behavior is controlled by the specific use of the information provided by management accounting (“decisioninfluencing information”). Cost accounting systems, which play a very dominant role in the organizational practice, generate information for both functions. In this context, the quality of the information which is provided by cost accounting systems and used for decision-facilitat
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