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Book
Information quality and management accounting : a simulation analysis of biases in costing systems
Author:
ISBN: 3642332080 3642332099 Year: 2012 Volume: 664 Publisher: Berlin ; London : Springer,

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Abstract

One of the main aims of management accounting is to provide managers with accurate information in order to provide a good basis for decision-making. There is evidence that the information provided by management accounting systems (MAS) is distorted and the occurrence of biases in accounting information is widely accepted among users of MAS. At the same time, the intensity and the frequency of use of MAS increase, too. Consequently, the quality of the provided information is critical. The focus of this simulation study is twofold. On the one hand, the impact of the sophistication of traditional costing systems on error propagation in the case of a set of input biases is investigated. On the other hand, the impact of single and multiple input biases on the quality of the information provided by traditional costing systems is focused. In order to investigate the research questions, a simulation approach is applied.

Keywords

Accounting. --- Costing system. --- Managerial accounting. --- Total quality management. --- Commerce --- Business & Economics --- Accounting --- Managerial accounting --- Information resources management --- Data processing. --- Decision making. --- Quality control. --- Corporations --- Information resource management --- Information systems management --- IRM (Information resources management) --- Management accounting --- Business. --- Bookkeeping. --- Operations research. --- Information technology. --- Business --- Computer simulation. --- Business and Management. --- Accounting/Auditing. --- IT in Business. --- Simulation and Modeling. --- Operation Research/Decision Theory. --- Management --- Management information systems --- Operations Research/Decision Theory. --- Operational analysis --- Operational research --- Industrial engineering --- Management science --- Research --- System theory --- Computer modeling --- Computer models --- Modeling, Computer --- Models, Computer --- Simulation, Computer --- Electromechanical analogies --- Mathematical models --- Simulation methods --- Model-integrated computing --- IT (Information technology) --- Technology --- Telematics --- Information superhighway --- Knowledge management --- Accountancy --- Business enterprises --- Commercial accounting --- Finance --- Financial accounting --- Bookkeeping --- Bookkeeping . --- Business—Data processing. --- Deciding --- Decision (Psychology) --- Decision analysis --- Decision processes --- Making decisions --- Management decisions --- Choice (Psychology) --- Problem solving --- Double entry bookkeeping --- Business education --- Decision making


Book
Artificial economics and self organization : agent-based approaches to economics and social systems
Authors: ---
ISBN: 3319009117 3319009125 Year: 2014 Publisher: Cham ; New York : Springer,

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This volume presents recent advances in the dynamic field of Artificial Economics and its various applications. Artificial Economics provides a structured approach to model and investigate economic and social systems. In particular, this approach is based on the use of agent-based simulations and further computational techniques. The main aim is to analyze the outcomes at the overall systems’ level as results from the agents’ behavior at the micro-level. These emergent characteristics of complex economic and social systems can neither be foreseen nor are they intended. The emergence rather makes these systems function. Artificial Economics especially facilitates the investigation of this emergent system´s behavior.


Digital
Artificial Economics and Self Organization : Agent-Based Approaches to Economics and Social Systems
Authors: ---
ISBN: 9783319009124 Year: 2014 Publisher: Cham Springer International Publishing

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Abstract

This volume presents recent advances in the dynamic field of Artificial Economics and its various applications. Artificial Economics provides a structured approach to model and investigate economic and social systems. In particular, this approach is based on the use of agent-based simulations and further computational techniques. The main aim is to analyze the outcomes at the overall systems’ level as results from the agents’ behavior at the micro-level. These emergent characteristics of complex economic and social systems can neither be foreseen nor are they intended. The emergence rather makes these systems function. Artificial Economics especially facilitates the investigation of this emergent system´s behavior.


Book
Information Quality and Management Accounting : A Simulation Analysis of Biases in Costing Systems
Authors: ---
ISBN: 9783642332098 Year: 2012 Publisher: Berlin Heidelberg Springer Berlin Heidelberg Imprint Springer

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Abstract

One of the main aims of management accounting is to provide managers with accurate information in order to provide a good basis for decision-making. There is evidence that the information provided by management accounting systems (MAS) is distorted and the occurrence of biases in accounting information is widely accepted among users of MAS. At the same time, the intensity and the frequency of use of MAS increase, too. Consequently, the quality of the provided information is critical. The focus of this simulation study is twofold. On the one hand, the impact of the sophistication of traditional costing systems on error propagation in the case of a set of input biases is investigated. On the other hand, the impact of single and multiple input biases on the quality of the information provided by traditional costing systems is focused. In order to investigate the research questions, a simulation approach is applied.

Keywords


Book
The Oxford handbook of agent-based computational management science
Authors: --- ---
ISBN: 9780197668153 0197668151 Year: 2024 Publisher: Oxford Oxford University Press

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