Information Quality and Management Accounting A Simulation Analysis of Biases in

是 否 +2 论坛币

k人 参与回答

经管之家送您一份

应届毕业生专属福利!

求职就业群

赵安豆老师微信：zhaoandou666

经管之家联合CDA

送您一个全额奖学金名额~ !

立即领取

感谢您参与论坛问题回答

经管之家送您两个论坛币！

+2 论坛币

Lecture Notes in Economics and Mathematical Systems
              Volume              6642012
Information Quality and Management AccountingA Simulation Analysis of Biases in Costing SystemsAuthors:

• Stephan Leitner
• …show all 1hide
  

ISBN: 978-3-642-33208-1 (Print) 978-3-642-33209-8  (Online)



A Simulation Analysis of Biases in Costing Systems

Series: Lecture Notes in Economics and Mathematical Systems, Vol. 664

Leitner, Stephan

2012, XXIV, 187 p. 12 illus.

ISBN 978-3-642-33209-8

  Immediately available per PDF-download (no DRM, watermarked)

About this book

• There exists no comparable work on biases in traditional costing systems
•                                         Application of a relatively new research method to questions of management accounting
•                                         High relevance for researchers​
  

One of the main aims of management accounting is to provide managers with accurate information in order to provide a good basis for decision-making. There is evidence that the information provided by management accounting systems (MAS) is distorted and the occurrence of biases in accounting information is widely accepted among users of MAS. At the same time, the intensity and the frequency of use of MAS increase, too. Consequently, the quality of the provided information is critical. The focus of this simulation study is twofold. On the one hand, the impact of the sophistication of traditional costing systems on error propagation in the case of a set of input biases is investigated. On the other hand, the impact of single and multiple input biases on the quality of the information provided by traditional costing systems is focused. In order to investigate the research questions, a simulation approach is applied.

Contents
1 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
1.1 Research Problem and Research Questions. . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
1.2 Prior Research . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
1.3 Rationale for the Choice of Research Method .. . . . . . . . . . . . . . . . . . . . . . . . 6
1.4 Structure of Chapters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Bibliography .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
2 Management Accounting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
2.1 The Roles of 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 of Accounting Information .. . . . . . . . . . . . . . . . . 17
2.3 Types of 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
3.2.2 Earnings Management and the Revelation Principle . . . . . . . . . . 49
Bibliography .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
4 Research Design and Model Formalization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
4.1 The ComputationalModel of the Costing System . . . . . . . . . . . . . . . . . . . . 57
4.1.1 Determining and Classifying Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
4.1.2 Allocation of Indirect Costs to Cost Centers . . . . . . . . . . . . . . . . . . 60
4.1.3 Internal Cost Allocation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
ix
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 of the Agents’ Behavior and Resulting Biases . . . . . . . . . . . . 66
4.2.1 The Generalized Model of Principal-Agent Relations . . . . . . . . 68
4.2.2 Specific Characteristics of the Incorporated
Principal-Agent Relations
and the Agents’ Biasing Behavior . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72
4.2.3 Sequence of Events and Overview of Biases
Under Investigation .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79
4.3 Operationalization of the Structure of 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
of Provided Information.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89
5.1 Parameterization and Data Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89
5.2 Sensitivity of 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 of Direct Cost Pools . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97
5.3.4 Assignment of Cost Categories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99
5.3.5 Basis for Allocation Type 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99
Bibliography .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100
6 Effects of Single Input Biases on the Quality
of 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 of Multiple Input Biases on the Quality of 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
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

• Authors & Editors
  

Stephan Leitner currently works at the Department for Controlling and Strategic Management at the Alpen-Adria-Universität Klagenfurt. His current research interests include multi objective decision-making, information quality and sustainability. The application of simulation as a research methodology to questions of management science is also an important part of his research.






Information Quality and Management Accounting.pdf (3.21 MB, 需要: 4 个论坛币)

2013-4-21 11:32:58 上传

Information Quality and Management Accounting A Simulation Analysis of Biases in.pdf
需要: 4 个论坛币  [购买]

扫码加我 拉你入群

请注明：姓名-公司-职位

以便审核进群资格，未注明则拒绝

分享1 收藏2 回帖

关键词：information Simulation Management Informatio Accounting Online

The tricks,the gimmicks.

一个成本核算系统仿真分析中存在的偏见,信息质量和管理会计。

是一篇不错的论文。