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

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 fo...