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Information Quality and Management Accounting

Author : Stephan Leitner

Publisher : Springer Science & Business Media

Page : 205 pages

File Size : 46,57 MB

Release : 2013-01-24

Category : Business & Economics

ISBN : 3642332099

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Book Description

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.



Management Accounting

Author : Anthony A. Atkinson

Publisher : Prentice Hall

Page : 0 pages

File Size : 40,43 MB

Release : 2007

Category : Managerial accounting

ISBN : 9780131732810

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Book Description

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;



Information Quality Management

Author : Latif Al-Hakim

Publisher : IGI Global

Page : 326 pages

File Size : 22,47 MB

Release : 2007-01-01

Category : Business & Economics

ISBN : 1599040247

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Book 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.



Enterprise Resource Planning and Business Intelligence Systems for Information Quality

Author : Carlo Caserio

Publisher : Springer

Page : 150 pages

File Size : 27,18 MB

Release : 2018-04-13

Category : Computers

ISBN : 3319776797

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Book Description

This book analyses the role of Enterprise Resource Planning (ERP) and Business Intelligence (BI) systems in improving information quality through an empirical analysis carried out in Italy. The study begins with a detailed examination of ERP features that highlights the advantages and disadvantages of ERP adoption. Critical success factors for ERP implementation and post-implementation are then discussed, along with the capabilities of ERP in driving the alignment between management accounting and financial accounting information.The study goes on to illustrate the features of BI systems and to summarize companies’ needs for BI. Critical success factors for BI implementation are then presented, along with the BI maturity model and lifecycle. The focus of the research entails a detailed empirical analysis in the Italian setting designed to investigate the role played by ERP and BI systems in reducing information overload/underload and improving information quality by influencing the features of information flow. The practical and theoretical implications of the study are discussed and future avenues of research are suggested. This book will be of value for all those who have an interest in the capacities of ERP and BI systems to enhance business information quality.



Accounting Information Systems for Decision Making

Author : Daniela Mancini

Publisher : Springer Science & Business Media

Page : 350 pages

File Size : 15,2 MB

Release : 2013-04-18

Category : Business & Economics

ISBN : 364235761X

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Book Description

​This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures. Accounting information systems are often considered the instrument by default for accounting automation. This book aims to sketch a clear picture of the current state of AIS research, including design, acceptance and reliance, value-added decision making, interorganizational links, and process improvements. The contributions in this volume emphasize that AIS has grown into a powerful strategic tool. The book provides evidence for this observation by examining a wide range of current issues ranging from theory development in AIS to practical applications of accounting information systems. In particular it focuses on themes of growing interest in the realm of XBRL and Financial Reporting, Management Information Systems, IT/IS Audit and IT/IS Compliance. The book will be of interest to financial and managerial accountants and IT/IS practitioners, including information systems managers and consultants.



Information Quality

Author : Richard Wang

Publisher : Routledge

Page : 333 pages

File Size : 20,78 MB

Release : 2014-12-18

Category : Business & Economics

ISBN : 1317467981

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Book Description

Organizations today have access to vast stores of data that come in a wide variety of forms and may be stored in places ranging from file cabinets to databases, and from library shelves to the Internet. The enormous growth in the quantity of data, however, has brought with it growing problems with the quality of information, further complicated by the struggles many organizations are experiencing as they try to improve their systems for knowledge management and organizational memory. Failure to manage information properly, or inaccurate data, costs businesses billions of dollars each year. This volume presents cutting-edge research on information quality. Part I seeks to understand how data can be measured and evaluated for quality. Part II deals with the problem of ensuring quality while processing data into information a company can use. Part III presents case studies, while Part IV explores organizational issues related to information quality. Part V addresses issues in information quality education.



Handbook of Research on Accounting and Financial Studies

Author : Farinha, Luís

Publisher : IGI Global

Page : 487 pages

File Size : 44,26 MB

Release : 2020-03-06

Category : Business & Economics

ISBN : 1799821374

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Book Description

The competitive nature of organizations in today’s globalized world has led to the development of various approaches to increasing profitability and maintaining an advantage over rival companies. As technology continues to be integrated into business practices, specifically in the area of accounting and finance, professionals and educators need to be prepared for advancing economic techniques, and they need to maintain a high level of financial literacy. The Handbook of Research on Accounting and Financial Studies is a pivotal reference source that provides vital research on advanced knowledge and emerging business practices and teaching dynamics in the fields of accounting and finance. While highlighting topics such as cost-benefit analysis, risk management, and corporate governance, this publication explores new initiatives in entrepreneurship and performance management. This book is ideally designed for business managers, consultants, entrepreneurs, auditors, tax practitioners, economists, accountants, academicians, researchers, and students seeking current research on modern advancements and recent findings in accounting and financial studies.



Managing Information Quality

Author : Martin J. Eppler

Publisher : Springer Science & Business Media

Page : 312 pages

File Size : 32,89 MB

Release : 2013-06-05

Category : Business & Economics

ISBN : 3540247823

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Book Description

What makes information useful? This seemingly simple and yet intriguing and complicated question is discussed in this book. It examines ways in which the quality of information can be improved in knowledge-intensive processes (such as on-line communication, strategy, product development, or consulting). Based on existing information quality literature, the book proposes a conceptual framework to manage information quality for knowledge-based content. It presents four proven principles to apply the framework to a variety of information products. Five in-depth company case studies show how information quality can be managed systematically. The book uses frequent diagrams and tables, as well as diagnostic questions and summary boxes to make its content actionable.



The Role of Management Accounting Systems in Strategic Sensemaking

Author : Marcus Heidmann

Publisher : Springer Science & Business Media

Page : 243 pages

File Size : 31,75 MB

Release : 2008-03-13

Category : Business & Economics

ISBN : 3834996335

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Book Description

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.