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Interactions among biases in costing systems: A simulation approach

In: Managing Market Complexity

Author

Listed:
  • Stephan Leitner

    (Alpen-Adria Universitaet Klagenfurt)

Abstract

This simulation study presents results on the effects of distortions in raw accounting data on the quality of the information provided by costing systems. The results give insights into interactions among biases and indicate that multiple biases do not necessarily affect information quality negatively. Surprisingly, in some setups interactions among multiple biases lead to mitigation, or even compensation among biases. Furthermore, findings can constitute the basis for organizational data-quality policies, i.e. the presented results give guidance where (not) to tolerate biases and how to prioritize actions regarding information quality with respect to accuracy and cost of accuracy.

Suggested Citation

  • Stephan Leitner, 2012. "Interactions among biases in costing systems: A simulation approach," Lecture Notes in Economics and Mathematical Systems, in: Andrea Teglio & Simone Alfarano & Eva Camacho-Cuena & Miguel Ginés-Vilar (ed.), Managing Market Complexity, edition 127, chapter 0, pages 209-220, Springer.
    • Handle: RePEc:spr:lnechp:978-3-642-31301-1_17
    DOI: 10.1007/978-3-642-31301-1_17
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    Citations

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    Cited by:

    1. Stephan Leitner & Doris Behrens, 2015. "On the fault (in)tolerance of coordination mechanisms for distributed investment decisions," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 23(1), pages 251-278, March.
    2. Stephan Leitner, 2014. "A simulation analysis of interactions among intended biases in costing systems and their effects on the accuracy of decision-influencing information," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 22(1), pages 113-138, March.
    3. Paolo Pellizzari & Friederike Wall, 2015. "Simulation in management accounting and management control: editorial," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(2), pages 95-98, August.

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