Effects of Multiple Input Biases on the Quality of Provided Information

Stephan Leitner

Chapter Chapter 7 in Information Quality and Management Accounting, 2012, pp 115-135 from Springer

Abstract: Abstract 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 .

Keywords: Input Bias; Decision-influencing Information; Potential Compensation; Allocation Type; Mean Absolute Relative Error (search for similar items in EconPapers)
Date: 2012
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DOI: 10.1007/978-3-642-33209-8_7

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