Information quality and management accounting: a simulation analysis of biases in costing systems
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Berlin ; Heidelberg [u.a.]
Springer
2012
|
| Schriftenreihe: | Lecture Notes in Economics and Mathematical Systems
664 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| ISBN: | 9783642332098 9783642332081 |
Internformat
MARC
| LEADER | 00000nam a2200000 cb4500 | ||
|---|---|---|---|
| 001 | BV040778939 | ||
| 003 | DE-604 | ||
| 005 | 20150508 | ||
| 007 | t | ||
| 008 | 130226s2012 |||| 00||| eng d | ||
| 016 | 7 | |a 1025058615 |2 DE-101 | |
| 020 | |a 9783642332098 |c Online |9 978-3-642-33209-8 | ||
| 020 | |a 9783642332081 |c Print |9 978-3-642-33208-1 | ||
| 035 | |a (OCoLC)856593652 | ||
| 035 | |a (DE-599)BVBBV040778939 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-384 |a DE-1043 |a DE-19 | ||
| 050 | 0 | |a HF5601-5688 | |
| 082 | 0 | |a 658.1511 |2 22//ger | |
| 084 | |a QP 345 |0 (DE-625)141866: |2 rvk | ||
| 100 | 1 | |a Leitner, Stephan |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Information quality and management accounting |b a simulation analysis of biases in costing systems |c Stephan Leitner |
| 264 | 1 | |a Berlin ; Heidelberg [u.a.] |b Springer |c 2012 | |
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Lecture Notes in Economics and Mathematical Systems |v 664 | |
| 650 | 0 | 7 | |a Bias |0 (DE-588)4133271-4 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Management Accounting |0 (DE-588)4125415-6 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Informationsqualität |0 (DE-588)4793947-3 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Simulation |0 (DE-588)4055072-2 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Kostenrechnung |0 (DE-588)4032592-1 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Management Accounting |0 (DE-588)4125415-6 |D s |
| 689 | 0 | 1 | |a Kostenrechnung |0 (DE-588)4032592-1 |D s |
| 689 | 0 | 2 | |a Bias |0 (DE-588)4133271-4 |D s |
| 689 | 0 | 3 | |a Informationsqualität |0 (DE-588)4793947-3 |D s |
| 689 | 0 | 4 | |a Simulation |0 (DE-588)4055072-2 |D s |
| 689 | 0 | |5 DE-604 | |
| 776 | 0 | 8 | |i Erscheint auch als |n Online-Ausgabe |o 10.1007/978-3-642-33209-8 |
| 830 | 0 | |a Lecture Notes in Economics and Mathematical Systems |v 664 |w (DE-604)BV000000036 |9 664 | |
| 856 | 4 | 2 | |m DNB Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025757211&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-025757211 | ||
Datensatz im Suchindex
| _version_ | 1804150111797772288 |
|---|---|
| adam_text | IMAGE 1
CONTENTS
1 INTRODUCTION 1
1.1 RESEARCH PROBLEM AND RESEARCH QUESTIONS 1
1.2 PRIOR RESEARCH 3
1.3 RATIONALE FOR THE CHOICE O F RESEARCH METHOD 6
1.4 STRUCTURE O F CHAPTERS 7
BIBLIOGRAPHY 9
2 MANAGEMENT ACCOUNTING 11
2.1 THE ROLES O F MANAGEMENT ACCOUNTING 11
2.2 MANAGEMENT ACCOUNTING INFORMATION 15
2.2.1 MANAGEMENT ACCOUNTING DATA AND INFORMATION 15
2.2.2 THE DECISION-FACILITATING AND THE DECISION- INFLUENCING ROLE O F
ACCOUNTING INFORMATION 17
2.3 TYPES O F MANAGEMENT ACCOUNTING SYSTEMS 18
2.3.1 FINANCIAL ACCOUNTING SYSTEMS 20
2.3.2 MANAGEMENT ACCOUNTING SYSTEMS 20
BIBLIOGRAPHY 25
3 CONCEPTUAL AND THEORETICAL FRAMEWORK 29
3.1 CONCEPTUAL FRAMEWORK 29
3.1.1 BIAS AND ERROR IN DIFFERENT CONTEXTS 30
3.1.2 SOURCES FOR BIASING BEHAVIOR 37
3.2 THEORETICAL FRAMEWORK 44
3.2.1 THE HIDDEN ACTION PROBLEM 4 6
3.2.2 EARNINGS MANAGEMENT AND THE REVELATION PRINCIPLE 49
BIBLIOGRAPHY 50
4 RESEARCH DESIGN AND MODEL FORMALIZATION 57
4.1 THE COMPUTATIONAL MODEL O F THE COSTING SYSTEM 57
4.1.1 DETERMINING AND CLASSIFYING COSTS 57
4.1.2 ALLOCATION O F INDIRECT COSTS TO COST CENTERS 60
4.1.3 INTERNAL COST ALLOCATION 61
I X
HTTP://D-NB.INFO/1025058615
IMAGE 2
X CONTENTS
4.1.4 COST ALLOCATION TO PRODUCTS 63
4.1.5 CALCULATION OF DECISION INFLUENCING AND DECISION FACILITATING
INFORMATION 65
4.1.6 OVERVIEW OF THE MAIN PROCESSING STEPS AND INTERACTIONS 66 4.2 THE
MODEL O F THE AGENTS BEHAVIOR AND RESULTING BIASES 6 6
4.2.1 THE GENERALIZED MODEL OF PRINCIPAL-AGENT RELATIONS 68
4.2.2 SPECIFIC CHARACTERISTICS O F THE INCORPORATED PRINCIPAL-AGENT
RELATIONS AND THE AGENTS BIASING BEHAVIOR 72
4.2.3 SEQUENCE OF EVENTS AND OVERVIEW O F BIASES UNDER INVESTIGATION 79
4.3 OPERATIONALIZATION OF THE STRUCTURE O F BIASES 79
4.3.1 INPUT BIASES EX-ANTE TO OPERATIONS 80
4.3.2 INPUT BIASES EX-POST TO OPERATIONS 84
BIBLIOGRAPHY 88
5 COSTING SYSTEM SOPHISTICATION AND QUALITY O F PROVIDED INFORMATION 89
5.1 PARAMETERIZATION AND DATA ANALYSIS 89
5.2 SENSITIVITY O F BIASES TO COSTING SYSTEM SOPHISTICATION 95
5.3 BIASES THAT TURN OUT TO BE SENSITIVE TO COSTING SYSTEM
SOPHISTICATION 95
5.3.1 CATEGORIZATION OF COST CENTERS 96
5.3.2 CATEGORIZATION OF COST CATEGORIES 96
5.3.3 ASSIGNMENT O F DIRECT COST POOLS 97
5.3.4 ASSIGNMENT O F COST CATEGORIES 99
5.3.5 BASIS FOR ALLOCATION TYPE 1 99
BIBLIOGRAPHY 100
6 EFFECTS O F SINGLE INPUT BIASES ON THE QUALITY O F PROVIDED
INFORMATION 103
6.1 SIMULATION EXPERIMENTS AND DATA ANALYSIS 103
6.2 SINGLE INPUT BIASES EX-ANTE TO OPERATIONS 106
6.3 SINGLE INPUT BIASES EX-POST TO OPERATIONS 108
BIBLIOGRAPHY 113
7 EFFECTS O F MULTIPLE INPUT BIASES ON THE QUALITY O F PROVIDED
INFORMATION 115
7.1 SIMULATION EXPERIMENTS AND DATA ANALYSIS 115
7.2 INTERACTIONS AMONG BIASES 118
7.2.1 EX-ANTE TO OPERATIONS 119
7.2.2 EX-POST TO OPERATIONS 120
7.3 COMPENSATION AMONG BIASES 127
7.3.1 EX-ANTE TO OPERATIONS 127
7.3.2 EX-POST TO OPERATIONS 135
IMAGE 3
CONTENTS XI
8 DISCUSSION 137
8.1 COSTING SYSTEM SOPHISTICATION AND QUALITY OF PROVIDED INFORMATION
137
8.2 EFFECTS OF SINGLE AND MULTIPLE INPUT BIASES ON THE QUALITY OF
PROVIDED INFORMATION 139
8.3 LIMITATIONS AND FUTURE RESEARCH 142
BIBLIOGRAPHY 143
9 SUMMARY AND CONCLUSION 145
BIBLIOGRAPHY 147
A 149
B 153
C 159
|
| any_adam_object | 1 |
| author | Leitner, Stephan |
| author_facet | Leitner, Stephan |
| author_role | aut |
| author_sort | Leitner, Stephan |
| author_variant | s l sl |
| building | Verbundindex |
| bvnumber | BV040778939 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5601-5688 |
| callnumber-raw | HF5601-5688 |
| callnumber-search | HF5601-5688 |
| callnumber-sort | HF 45601 45688 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 345 |
| ctrlnum | (OCoLC)856593652 (DE-599)BVBBV040778939 |
| dewey-full | 658.1511 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.1511 |
| dewey-search | 658.1511 |
| dewey-sort | 3658.1511 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02076nam a2200481 cb4500</leader><controlfield tag="001">BV040778939</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20150508 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">130226s2012 |||| 00||| eng d</controlfield><datafield tag="016" ind1="7" ind2=" "><subfield code="a">1025058615</subfield><subfield code="2">DE-101</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783642332098</subfield><subfield code="c">Online</subfield><subfield code="9">978-3-642-33209-8</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783642332081</subfield><subfield code="c">Print</subfield><subfield code="9">978-3-642-33208-1</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)856593652</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV040778939</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-1043</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5601-5688</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">658.1511</subfield><subfield code="2">22//ger</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 345</subfield><subfield code="0">(DE-625)141866:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Leitner, Stephan</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Information quality and management accounting</subfield><subfield code="b">a simulation analysis of biases in costing systems</subfield><subfield code="c">Stephan Leitner</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Berlin ; Heidelberg [u.a.]</subfield><subfield code="b">Springer</subfield><subfield code="c">2012</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Lecture Notes in Economics and Mathematical Systems</subfield><subfield code="v">664</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Bias</subfield><subfield code="0">(DE-588)4133271-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Management Accounting</subfield><subfield code="0">(DE-588)4125415-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Informationsqualität</subfield><subfield code="0">(DE-588)4793947-3</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Simulation</subfield><subfield code="0">(DE-588)4055072-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Kostenrechnung</subfield><subfield code="0">(DE-588)4032592-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Management Accounting</subfield><subfield code="0">(DE-588)4125415-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Kostenrechnung</subfield><subfield code="0">(DE-588)4032592-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Bias</subfield><subfield code="0">(DE-588)4133271-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="3"><subfield code="a">Informationsqualität</subfield><subfield code="0">(DE-588)4793947-3</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="4"><subfield code="a">Simulation</subfield><subfield code="0">(DE-588)4055072-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Online-Ausgabe</subfield><subfield code="o">10.1007/978-3-642-33209-8</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">Lecture Notes in Economics and Mathematical Systems</subfield><subfield code="v">664</subfield><subfield code="w">(DE-604)BV000000036</subfield><subfield code="9">664</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">DNB Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025757211&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-025757211</subfield></datafield></record></collection> |
| id | DE-604.BV040778939 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T00:33:44Z |
| institution | BVB |
| isbn | 9783642332098 9783642332081 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-025757211 |
| oclc_num | 856593652 |
| open_access_boolean | |
| owner | DE-384 DE-1043 DE-19 DE-BY-UBM |
| owner_facet | DE-384 DE-1043 DE-19 DE-BY-UBM |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | Springer |
| record_format | marc |
| series | Lecture Notes in Economics and Mathematical Systems |
| series2 | Lecture Notes in Economics and Mathematical Systems |
| spelling | Leitner, Stephan Verfasser aut Information quality and management accounting a simulation analysis of biases in costing systems Stephan Leitner Berlin ; Heidelberg [u.a.] Springer 2012 txt rdacontent n rdamedia nc rdacarrier Lecture Notes in Economics and Mathematical Systems 664 Bias (DE-588)4133271-4 gnd rswk-swf Management Accounting (DE-588)4125415-6 gnd rswk-swf Informationsqualität (DE-588)4793947-3 gnd rswk-swf Simulation (DE-588)4055072-2 gnd rswk-swf Kostenrechnung (DE-588)4032592-1 gnd rswk-swf Management Accounting (DE-588)4125415-6 s Kostenrechnung (DE-588)4032592-1 s Bias (DE-588)4133271-4 s Informationsqualität (DE-588)4793947-3 s Simulation (DE-588)4055072-2 s DE-604 Erscheint auch als Online-Ausgabe 10.1007/978-3-642-33209-8 Lecture Notes in Economics and Mathematical Systems 664 (DE-604)BV000000036 664 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025757211&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Leitner, Stephan Information quality and management accounting a simulation analysis of biases in costing systems Lecture Notes in Economics and Mathematical Systems Bias (DE-588)4133271-4 gnd Management Accounting (DE-588)4125415-6 gnd Informationsqualität (DE-588)4793947-3 gnd Simulation (DE-588)4055072-2 gnd Kostenrechnung (DE-588)4032592-1 gnd |
| subject_GND | (DE-588)4133271-4 (DE-588)4125415-6 (DE-588)4793947-3 (DE-588)4055072-2 (DE-588)4032592-1 |
| title | Information quality and management accounting a simulation analysis of biases in costing systems |
| title_auth | Information quality and management accounting a simulation analysis of biases in costing systems |
| title_exact_search | Information quality and management accounting a simulation analysis of biases in costing systems |
| title_full | Information quality and management accounting a simulation analysis of biases in costing systems Stephan Leitner |
| title_fullStr | Information quality and management accounting a simulation analysis of biases in costing systems Stephan Leitner |
| title_full_unstemmed | Information quality and management accounting a simulation analysis of biases in costing systems Stephan Leitner |
| title_short | Information quality and management accounting |
| title_sort | information quality and management accounting a simulation analysis of biases in costing systems |
| title_sub | a simulation analysis of biases in costing systems |
| topic | Bias (DE-588)4133271-4 gnd Management Accounting (DE-588)4125415-6 gnd Informationsqualität (DE-588)4793947-3 gnd Simulation (DE-588)4055072-2 gnd Kostenrechnung (DE-588)4032592-1 gnd |
| topic_facet | Bias Management Accounting Informationsqualität Simulation Kostenrechnung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025757211&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV000000036 |
| work_keys_str_mv | AT leitnerstephan informationqualityandmanagementaccountingasimulationanalysisofbiasesincostingsystems |