Game Theory in Management Accounting

Implementing Incentives and Fairness
1. Auflage 2018
ISBN: 978-3-319-61602-5
Verlag: Springer International Publishing

Buch, Englisch, 450 Seiten, Format (B × H): 160 mm x 241 mm, Gewicht: 8218 g

Reihe: Contributions to Management Science

Discusses detailed applications and specific models of cooperative game theory for management accounting

Presents the state-of-the-art of cooperative game theory

Describes the models of auction theory and their use in management accounting

Zielgruppe

Research

Autoren/Hrsg.

Trost, Ralf

Mueller, David

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision
• Mathematik | Informatik Mathematik Operations Research Spieltheorie
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensforschung

Inhaltsverzeichnis

Contents

Preface.

Non-cooperativeModels: Designing Incentives

1 Jennifer Kunz:

Reflections on the Practical Applicability of Strategic Game Theory

to Managerial Incentivation.

2 Christian Lukas:

Optimal Design of Incentive Contracts: Behavioural and

Multi-Period PerformanceMeasurement Aspects.

3 ClemensLöffler:

Transfer Prices for Coordination under Decentralized Decision

Making.

4 Hans-Ulrich Küpper, Kai Sandner:

Differences in Social Preferences: Are They Profitable for the Firm?

5 Günter Bamberg, Michael Krapp:

Managerial Compensa
tion, Investment Decisions, and Truthfully


Reporting.

Non-cooperativeModels: Revealing the True Preferences

6 Max Patzenhauer:

Applications and Potentials of Auction Theory in Management

Accounting.

7 Benno Woskowski:

The Use of Auction in Nurse Rostering.

CooperativeModels: Analysing the Notion of Fairness

8 Stephan Zelewski:

Fair Distribution of Cooperation Gains in Supply Chains – A

Justification Program from an Economic Point of View.

9 Holger I. Meinhardt

The Pre-Kernel as a Fair Division Rule for some Cooperative Game

Models.
.

Über Autor(innen)

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 theory

Ralf 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.