Abstract
This chapter analyzes the research question (2) “What are the effects of intended and unintended single biases in input data on the quality of decision-facilitating and decision-influencing information provided by costing systems?”. While Chap. 5 concentrates on different levels of costing system sophistication and keeps parameterization of input biases constant, this chapter keeps the parameterization for the generation of costing systems constant and analyzes different setups for the input biases under investigation whereby each scenario considers one type of input bias. Section 6.1 gives the applied parameterization for generating costing systems and describes the method of data analysis. Sections 6.2 and 6.3 present the results of the simulation runs. Results are discussed in Chap. 8.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Bibliography
Babad YM, Balachandran BV (1993) Cost driver optimization in activity-based costing. Account Rev 68(3):563–575
Christensen J, Demski J (1997) Product costing in the presence of endogenous subcost functions. Rev Account Stud 2(1):65–87
Datar S, Gupta M (1994) Aggregation, specification and measurement errors in product costing. Account Rev 69(4):567–591
Homburg C (2001) A note on optimal cost driver selection in ABC. Manag Account Res 12(2):197–205
Hwang, Y, Evans JH, Hegde VG (1993) Product cost bias and selection of an allocation base. J Manag Account Res 5:213–242
Labro E, Vanhoucke M (2007) A simulation analysis of interactions among errors in costing systems. Account Rev 82(4):939–962
Labro E, Vanhoucke M (2008) Diversity in resource consumption patterns in costing system robustness to errors. Manag Sci 54(10):1715–1730
Author information
Authors and Affiliations
Rights and permissions
Copyright information
© 2012 Springer-Verlag Berlin Heidelberg
About this chapter
Cite this chapter
Leitner, S. (2012). Effects of Single Input Biases on the Quality of Provided Information. 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_6
Download citation
DOI: https://doi.org/10.1007/978-3-642-33209-8_6
Published:
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-642-33208-1
Online ISBN: 978-3-642-33209-8
eBook Packages: Business and EconomicsBusiness and Management (R0)