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Item type:Publication, Access status: without files , Know your alternatives - A simulation study of service cost allocation methods(2020-03); ; Firms can choose between different methods for allocating service costs. There is, however, limited knowledge about their relative performance and how inaccuracies in the resulting cost allocations are caused. This study compares the effects of the reciprocal, step, and direct method on the accuracy of calculated service rates and costs allocated to production departments. Using the results of the reciprocal method as a benchmark, we conduct numerical experiments and test whether the different versions of the step method outperform the simpler direct method and explore which firm characteristics drive their relative performance. We find that the simpler direct method can outperform the step method, quantify the errors resulting from applying these methods instead of the reciprocal method, and rank the main firm characteristics driving errors. We also substantiate the potential to manipulate allocated costs, including the possibility of using different sequencing heuristics in conjunction with the step method.Publicationtype: Conference Paper133 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Access status: without files , Drivers of citations: An analysis of publications in “top” accounting journalsCitation counts are increasingly used to assess the impact and quality of articles, journals, researchers, and research institutions. At the same time, there is an ongoing debate about their usefulness as a performance measure. To understand the actual drivers of this measure in the accounting literature, we empirically investigated which factors affect the citation rates of publications in five “top“ journals of the field using a three-step regression to accommodate different theoretical perspectives on citations. Our results show that citation behavior is influenced by both article and author characteristics, suggesting that not only the universalistic but also the particularistic perspective on science is associated with citation behavior in the accounting field. Contrary to previous studies, we identify several particularistic variables as significant, relating to the visibility and position of researchers in the scientific system and to how they promote their research. In addition, the strong effects of the universalistic variables of subject area and research method point to the possibility that the use of citation counts for evaluating performance might create a bias in favor of certain types of research. Overall, our results should urge caution against the uncritical use of citation counts as an indicator of quality and a performance measure.Publicationtype: Journal Article173