IDEAS home Printed from https://ideas.repec.org/h/spr/lnechp/978-3-642-33209-8_4.html
   My bibliography  Save this book chapter

Research Design and Model Formalization

In: Information Quality and Management Accounting

Author

Listed:
  • Stephan Leitner

    (Alpen-Adria Universität Klagenfurt)

Abstract

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 in which data is processed by the different components of the costing system; on the other hand, this section focuses on how the different components of the costing system logically interact with each other and how different agents interact with the costing system in order to introduce or manipulate data. As the second component of the simulation model, the behavioral model has to be worked out. The behavioral model is the basis for all biases under investigation. The third section of this chapter discusses how the different types of biases are incorporated into the model of the costing system.

Suggested Citation

  • Stephan Leitner, 2012. "Research Design and Model Formalization," Lecture Notes in Economics and Mathematical Systems, in: Information Quality and Management Accounting, edition 127, chapter 0, pages 57-88, Springer.
    • Handle: RePEc:spr:lnechp:978-3-642-33209-8_4
    DOI: 10.1007/978-3-642-33209-8_4
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:lnechp:978-3-642-33209-8_4. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.