外文文献：成本会计系统的结构和信息的质量特性：一个实证分析.pdf

Cost accounting systems structure and information quality properties: An empirical analysis Sandra Cohen* and Efrosini Kaimenaki** Athens University of Economics and Business *Lecturer in Accounting, Department of Accounting and Finance ** Adjunct Lecturer in Accounting, Department of Accounting and Finance Correspondence Address Sandra Cohen Athens University of Economics and Business 76, Patission St. Athens 104-34 Greece e-mail: scohen@aueb.gr Tel: +30 210 820 3168 Fax: +30 210 820 3164 Acknowledgements: The authors would like to thank the participants of the th Annual Congress of the Hellenic Finance and Accounting Association (H.F.A.A.) for their helpful comments on an earlier version of the paper. 1 Cost accounting systems structure and information quality properties: An empirical analysis Abstract Purpose: This paper explores the relationships among cost accounting systems structure and information quality properties through an integrated framework of cost system design and use. Design/methodology/approach: In our framework, cost accounting systems structure is defined in terms of the level of detailed information existence, the cost disaggregation according to behaviour, the scope of variances calculation and the frequency of cost information provision. Cost information quality expresses its perceived usefulness by the users in terms of relevance, accuracy, timeliness, usability, compatibility with their needs, up-to-datedness, reliability, and thoroughness for decision-making purposes. In order to investigate the existing relationships, data was gathered from 119 leading Greek manufacturing companies via a questi