Game Theory in Management Accounting

Implementing Incentives and Fairness

Häftad, Engelska, 2018

3 219 kr

Beställningsvara. Skickas inom 10-15 vardagar

Fri frakt för medlemmar vid köp för minst 249 kr.

In addition, the book strengthens the relationship between the theory and the practical applications and it illustrates the two-sided relationship between game theory and management accounting: new game theoretic models offer new fields of applications and these applications raise new questions forthe theory.

Produktinformation

Utgivningsdatum2018-08-18
Mått155 x 235 x 26 mm
Vikt703 g
FormatHäftad
SpråkEngelska
SerieContributions to Management Science
Antal sidor450
FörlagSpringer International Publishing AG
ISBN9783319871196

Tillhör följande kategorier

Företagsekonomi inom Ekonomi och ledarskap
Ledarskap och motivation inom Ekonomi och ledarskap
Optimering inom Naturvetenskap och teknik
Redovisning inom Ekonomi och ledarskap

David Mueller is Professor of Management Accounting and Control at Brandenburg University of Technology (BTU) Cottbus-Senftenberg. His research interests are cost accounting, life-cycle costing, real options, and cooperative game theoryRalf Trost is Professor of Finance in the Faculty of Economic Sciences and Media at Ilmenau University of Technology and recived his doctorate and his habilitation at the University of Augsburg.

Part. 1. Setting Incentives for Managers: Incentive Compatibility, Similarity Rule, and Goal Congruence.- 2. Reflections on the Practical Applicability of Strategic Game Theory to Managerial Incentivation.- 3. Optimal Design of Incentive Contracts: Behavioural and Multi-Period Performance Measurement Aspects.- 4. Transfer Prices for Coordination under Decentralized Decision Making.- 5. Managerial Compensation, Investment Decisions, and Truthfully Reporting.- 6. Interorganizational Resource Sharing in Research and Development Alliances.- 7. Differences in Social Preferences: Are They Profitable for the Firm?.- 8.Applications and Potentials of Auction Theory in Management Accounting.- 9. The Use of Auction in Nurse Rostering.- Part 2: CooperativeModels – Models of Fairness and its Applications.- 10. Fair Distribution of Cooperation Gains in Supply Chains – A Justification Program from an Economic Point of View.- 11. The Pre-Kernel as a Fair Division Rule for some Cooperative Game Models.- 12. A Talmudic Approach to Bankruptcy Problems.- 13. Sharing the Costs of Access to a Set of Public Goods.- 14. The SD-prenucleolus for TU-Games: Coalitional Monotonicity and Core Stability.- 15. A Shapley Value for Games with Authorization Structure.- 16. Placing Joint Orders when Holding Costs are Negligible and Shortages are not Allowed.- 17. Corporation Tax Games: An Application of Linear Cost Games to Managerial Cost Accounting.- 18. Characteristics of the τ -value and the χ -value.- 19. The Usability and Suitability of Allocation Schemes for Corporate Cost Accounting.