Information Quality and Management Accounting: A Simulation Analysis of Biases in Costing Systems

Information Quality and Management Accounting : A Simulation Analysis of Biases in Costing Systems
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    1. Information Quality Applied.
    2. Forensic Uses of Digital Imaging.
    3. Poverty in Britain, 1900-1965.
    4. Abstracts | EAA .
    5. Mao Zedong: A Political and Intellectual Portrait.
    6. UTS Library Catalogue | UTS Library.
    7. Insurgencies: Constituent Power and the Modern State.

    Applied Health Economics. Andrew M. Applied Survival Analysis. David W. Hosmer Jr. Market Microstructure. Jean-Philippe Bouchaud. Statistical Methods for Rates and Proportions. Joseph L. Research Design and Statistical Analysis. Jerome L. Statistical Models. David A. A Primer of Signal Detection Theory. Don McNicol. Meta-Regression Analysis in Economics and Business. Quantitative Risk Assessment. Terje Aven. Handbook of Financial Econometrics. Yacine Ait-Sahalia. Modeling Online Auctions. Wolfgang Jank. Statistical Methods for Quality Improvement.

    Thomas P. Handbook of Labor Economics. Orley Ashenfelter. Research Method in Management. Rittik Chandra.

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    The Analysis of Covariance and Alternatives. Bradley Huitema. Economics Lab. Alessandra Cassar. Assessment of Options Investments by Ranking Analysis. Sergey Izraylevich Ph. Small Area Estimation. Handbook of Volatility Models and Their Applications. Luc Bauwens.

    Statistical Misconceptions. Schuyler W. Advising on research methods. Herman Ader. Analysis of Ordinal Categorical Data.

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    Alan Agresti. Forecast Verification. Ian T. Handbook of Regression Analysis. Samprit Chatterjee.

    The Cambridge Dictionary of Statistics. Scenario Analysis in Risk Management. Bertrand K. Introduction to Statistical Mediation Analysis. David MacKinnon. Statistics Explained. Perry R. Recent Advances in Estimating Nonlinear Models. Jun Ma. Managing Agile. For scenarios in which two objectives with different natures of decision interdependencies are pursued, the presented results indicate that fixing the aspiration level for the objective with the less complex interactions among decisions affects the overall performance positively.

    This finding also holds for the speed of performance improvement in the central as well as the decentral coordination mode. Thus, our results suggest that, with respect to overall performance and speed of performance improvement, investing resources into the accomplishment of the less complex objective appears to be superior to investing resources into the accomplishment of the more complex objective.

    As in the cases of the previously analyzed methods of multiobjective decision making, for short-run cf. Table 4 as well as for long-run schism approaches cf. Table 5 a decrease in the final performances and a decrease in the speed of performance improvement can be observed with increasing the complexity of interactions among decisions. The results suggest a sensitivity of the performance measures to the level of complexity of decision interdependencies for the central as well as for the decentral coordination mode.

    In the case of long-run schism cf. Table 4 , the central coordination mode appears to lead to significantly higher final performances and a significantly higher speed of performance improvement. The more complex the interdependencies among decisions are, the more advantageous the central coordination mode appears to be.

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    From the single-objective perspective, it is striking that the achieved final performances for one objective i. In the case of short-run schism cf.

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    Information Quality and Management Accounting. A Simulation Analysis of Biases in Costing Systems. Authors: Leitner, Stephan. Free Preview. There exists no. A simulation analysis of biases in costing systems of input biases in accounting data on the quality of the generated information in traditional costing systems.

    Table 5 , similar to the long-run schism approach, the central mode of coordination appears to be significantly superior to the decentral mode. In the case of short-run schism approaches, the differences between the performances achieved with the central and the decentral coordination mode are significantly higher than the corresponding differences in the case of the long-run schism approach. From the single-objective perspective, the achieved performances do not reach such a high level as in the case of long-run schism approaches and the differences between the final performances and the speed of performance improvement achieved with respect to the two objectives are not as high as they are in the case of long-run schism.

    After having outlined sensitivity of performance measures to organizational design elements separately for each multiobjective decision making policy, the following section analyses the differences in the achieved final performances and the speed of performance improvement across the different multiobjective decision making approaches. One feature that can be observed for all multiobjective decision making approaches in combination with all investigated coordination modes is that an increase in the complexity of the interdependencies among decisions leads to a decrease in the achieved performances and to a decrease in the speed of performance improvement.

    Furthermore, the presented results indicate that the multiobjective decision making approach of equal weighting and the satisficing approaches in which the aspiration level is fixed for the objective with the less complex interactions among decisions appear to lead to significantly higher performances than the short-run schism approach and the long-run schism-approach. However, between the performances achieved with the equal weighting approach and the performances achieved with the satisficing approach aspiration level fixed for the objective with the less complex interactions , at best, slight differences can be observed.

    For the majority of setups, the aspiration level approach in which the aspiration level is fixed for the objective with the more complex interactions among decisions can be ranked third with respect to final performances and speed of performance improvement. For schism approaches, whether short-run or long-run schism leads to the higher performances, appears to critically hinge on which coordination mode is utilized.

    For the majority of cases, the results suggest that in the central coordination mode the short-run schism approach is superior to the long-run schism approach. With decentral coordination, on the contrary, the long-run schism approach appears to lead to higher performances than the short-run schism approach. However, it has to be noted that in the case of the central coordination mode, for the majority of cases the differences between the short-run and the long-runs schism approach are marginal.

    • Stand Like Mountain, Flow Like Water: Reflections on Stress and Human Spirituality /.
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    In the case of the decentral coordination mode, significantly higher differences between the performances achieved with the short-run and the long-run decision making policy can be observed than in the central coordination mode. For the central as well as for the decentral coordination mode, the differences between the performances achieved with the different multiobjective decision making policies increase with increasing interdependencies among decisions.

    Burns and Stalker [ 45 ] distinguish between mechanistic and organic patterns of organizational design. One characteristic of mechanistic organizations is that they are characterized by a strict authority whereby the decision making authority is centralized. Organic organizations, on the contrary, are more open systems and the decision making is decentralized. Referring to our simulation model, mechanistic organizations correspond to the central coordination mode, while organic organizations refer to organizations that apply the decentral coordination mode.

    McCaskey [ 46 ] argues that mechanistic organizations are likely to achieve a higher level of performance if the organization, inter alia, performs a stable task.

    A Simulation Analysis of Biases in Costing Systems

    With respect to the coordination mode, our results do not fully support the argumentation of McCaskey [ 46 ]. Rather, we find that the choice of coordination mode only in the case of stable tasks i. Recall that the stability of the task to be performed is captured by the multiobjective decision making approach. In case of equal weighting and satisficing approaches, the organizational goal setting and, hence, the task to be performed is quite clear and stable.

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    In case of schism approaches, on the contrary, the objective that is pursued by the organization changes in given time intervals. In particular, with an increase in the complexity of interdependencies among decisions, the decentral coordination mode even gets marginally superior to the central coordination mode. Organic organizations, on the contrary, should be advantageous for situations in which the task to be performed is not stable [ 46 ].

    Our findings suggest that in the case of unstable objectives to be performed i. Thus, our results also do not support the argumentation that organizations which are organized according to the organic approach are appropriate for setups with unstable preferences for objectives. Our results rather suggest that for the case of stable goal setting it does only make a slight difference whether the central or the decentral coordination mode is applied. For situations in which the organizational goal setting is volatile, the central coordination mode, however, appears to be significantly superior to the decentral coordination mode.