Effects of Single Input Biases on the Quality of Provided Information

Stephan Leitner

Chapter Chapter 6 in Information Quality and Management Accounting, 2012, pp 103-113 from Springer

Abstract: 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 .

Keywords: Input Bias; Decision-influencing Information; Mean Absolute Relative Error; Allocation Type; Direct Cost Centers (search for similar items in EconPapers)
Date: 2012
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DOI: 10.1007/978-3-642-33209-8_6

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