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


This simulation study analyzes three research questions. The first research question focuses on how the level of (traditional) costing system sophistication affects the quality of the provided decision-influencing and decision-facilitating information. The aim of the second research question is to analyze the effects of intended and unintended biases in raw accounting data on the quality of the provided decision-influencing and decision-facilitating information from a single input bias perspective. The third research question aims at analyzing interactions among multiple input biases and the respective effects of interactions on the quality of decision-influencing and decision-facilitating information. The results concerning these three research targets are presented in  Chaps. 5 7. The following chapter is organized correspondingly. In particular, Sect. 8.1 discusses results concerning the sensitivity of information quality to the sophistication of costing systems, Sect. 8.2 discusses the results regarding the effects of single and multiple input biases on the quality of provided information and, finally, Sect. 8.3 discusses limitations and elaborates avenues for future research.


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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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