Download Information Quality and Management Accounting: A Simulation by Stephan Leitner PDF

By Stephan Leitner

One of the most goals of administration accounting is to supply managers with exact info so that it will offer an outstanding foundation for decision-making. there's facts that the knowledge supplied via administration accounting platforms (MAS) is distorted and the incidence of biases in accounting details is broadly authorised between clients of MAS. even as, the depth and the frequency of use of MAS elevate, too. for that reason, the standard of the supplied details is important. the focal point of this simulation research is twofold. at the one hand, the impression of the sophistication of conventional costing platforms on mistakes propagation relating to a collection of enter biases is investigated. nevertheless, the impression of unmarried and a number of enter biases at the caliber of the knowledge supplied through conventional costing structures is targeted. with the intention to examine the examine questions, a simulation strategy is applied.

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G. whether the allocation is based on transaction or duration drivers). 2 Capital Budgeting and Capital Accounting Systems The purpose of this final cluster of internal accounting systems is twofold. On the one hand, capital budgeting systems support decision-makers in assessing potential investments with respect to cost effectiveness. On the other hand, capital accounting systems support decision-makers in controlling and planning liquidity (Ewert and Wagenhofer 2008). 24 2 Management Accounting Capital budgeting systems support management in making decisions in the context of capital investment decisions.

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