Interactions among biases in costing systems: A simulation approach

  • Stephan Leitner
Part of the Lecture Notes in Economics and Mathematical Systems book series (LNE, volume 662)


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.


Information Quality Cost Information Cost Driver Cost Allocation Cost Category 
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Copyright information

© Springer-Verlag Berlin Heidelberg 2012

Authors and Affiliations

  1. 1.Department of Controlling and Strategic ManagementAlpen-Adria Universitaet KlagenfurtKlagenfurtAustria

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