Information Quality And Management Accounting

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.

"This new text reflects Bill Kinney's experience on the special committee of assurance services, The Elliot Committee. The book is not designed to train students to be auditors. Instead, it has a strategic orientation and is intended for future managers, bankers, investment bankers, analysts, investors, IT consultants, and practicing CPAs. It is unique in that it builds upon related courses in finance, strategy, operations management, information technology, and financial and managerial accounting. There are two broad objectives of the book: 1. To introduce business students to the use of auditors and internal control to run a business better by lowering the costs of capital, production and distribution. 2. To assist accounting students by integrating their knowledge of financial and managerial accounting, information technology, and business strategy with the role of professional assurers." --Publisher description.

Technologies such as the Internet and mobile commerce bring with them ubiquitous connectivity, real-time access, and overwhelming volumes of data and information. The growth of data warehouses and communication and information technologies has increased the need for high information quality management in organizations. Information Quality Management: Theory and Applications provides solutions to information quality problems becoming increasingly prevalent.Information Quality Management: Theory and Applications provides insights and support for professionals and researchers working in the field of information and knowledge management, information quality, practitioners and managers of manufacturing, and service industries concerned with the management of information.

AUDIENCE: For upper level undergraduate and MBA Management Accounting courses. APPROACH: Atkinson is a managerially-oriented book that focuses on both quantitative and qualitative aspects of classical and contemporary managerial accounting. COMPETITORS: Garrison, MH;

The second edition of Dr. Demski’s book reflects his experiences teaching undergraduates, masters and doctoral students. He emphasizes economic fundamentals as the guiding foundation coupled with an artful application of those fundamentals. This applies to product costing, decision making and evaluation art. Dr. Demski has also removed a great deal of traditional minutiae, in order to keep this theme in constant focus. This thematic approach, in his experience, works in dramatic fashion, and stands in sharp contrast to more traditional presentations of this material. The book is not only for use as a textbook but also as a reference book.

Marcus Heidmann explores the role of management accounting systems (MAS) in strategic sensemaking. Based on cognitive theories, the author defines strategic sensemaking as a learning process with observation, interpretation, and communication as the relevant process steps on the individual level. He illustrates the impact of MAS on these cognitive processes by an exploratory multiple-case study design.

This volume focuses on the accounting information required by managers in a decision-making context. Rather than making a distinction between financial and management accounting, the author shows that all accounting information is relevant to managers and that the focus should be on the quality of information and its relevance to decision-making. The issues outlined are drawn from retail, service, not-for-profit and manufacturing organizations.

First published in 1999. Routledge is an imprint of Taylor & Francis, an informa company.