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Conceptual and Theoretical Framework

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Information Quality and Management Accounting

Part of the book series: Lecture Notes in Economics and Mathematical Systems ((LNE,volume 664))

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Abstract

This chapter provides the conceptual and the theoretical basis for this simulation study. In the first section, the concepts of bias and error are elaborated. In a first step, the conceptual understanding of the terms bias and error in various contexts which are relevant to this simulation study are reviewed and finally brought into a concept which is applied in this study. As a second part of the conceptual framework, sources for biasing behavior (from both an intended and an unintended perspective) are discussed. The second section provides the theoretical framework. In particular, this section presents the hidden action problem. Additionally, earnings management and the revelation principle are discussed.

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    Dr. Stephan Leitner

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Leitner, S. (2012). Conceptual and Theoretical Framework. In: Information Quality and Management Accounting. Lecture Notes in Economics and Mathematical Systems, vol 664. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-33209-8_3

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