Effects of Multiple Input Biases on the Quality of Provided Information

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


This chapter analyzes the research question (3) “What are the effects of interactions among multiple intended and unintended biases in input data on the quality of decision-facilitating and decision-influencing information provided by costing systems?”. As in  Chap. 6, this chapter analyzes different levels of distortion in input data whereby, in contrast to  Chap. 6, results on multiple input biases are presented. For this chapter, the parameterization for generating costing systems is kept constant during the simulation runs. Section 7.1 gives the parameterization and the method of data analysis. Section 7.2 presents results regarding interactions among biases and  Sect. 7.3 focuses on potential compensations among biases in costing systems. Results are discussed in  Chap. 8.

Copyright information

© Springer-Verlag Berlin Heidelberg 2012

Authors and Affiliations

  • Stephan Leitner
    • 1
  1. 1.Department for Controlling and Strategic ManagementAlpen-Adria Universität KlagenfurtKlagenfurtAustria

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