Mueller, David

Game Theory in Management Accounting

Mueller, David - Game Theory in Management Accounting, ebook


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ISBN: 9783319616032
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Table of contents

Part I. Non-cooperative Models: The Design of Incentives and the Analysis of Preferences

1. Setting Incentives for Managers: Incentive Compatibility, Similarity Rule, and Goal Congruence
Ralf Trost, Sebastian Heim

2. Reflections on the Practical Applicability of Strategic Game Theory to Managerial Incentivation
Jennifer Kunz

3. Optimal Design of Incentive Contracts: Behavioural and Multi-Period Performance Measurement Aspects
Christian Lukas

4. Transfer Prices for Coordination Under Decentralized Decision Making
Clemens Löffler

5. Managerial Compensation, Investment Decisions, and Truthfully Reporting
Günter Bamberg, Michael Krapp

6. Interorganizational Resource Sharing in Research and Development Alliances
Gerhard Aust, Dora Dominko, Udo Buscher

7. Differences in Social Preferences: Are They Profitable for the Firm?
Hans-Ulrich Küpper, Kai Sandner

8. Applications and Potentials of Auction Theory in Management Accounting
Max Patzenhauer

9. The Use of Auction in Nurse Rostering
Benno Woskowski

Part II. Cooperative Models: Models of Fairness and Its Applications

10. Fair Distribution of Cooperation Gains in Supply Chains: A Justification Program from an Economic Point of View
Stephan Zelewski

11. The Pre-Kernel as a Fair Division Rule for Some Cooperative Game Models
Holger I. Meinhardt

12. A Talmudic Approach to Bankruptcy Problems
Juan D. Moreno-Ternero

13. Sharing the Costs of Access to a Set of Public Goods
Jens Leth Hougaard

14. The SD-Prenucleolus for TU-Games: Coalitional Monotonicity and Core Stability
Javier Arin, Ilya Katsev

15. A Shapley Value for Games with Authorization Structure
José M. Gallardo, Nieves Jiménez, Andrés Jiménez-Losada

16. Placing Joint Orders When Holding Costs Are Negligible and Shortages Are Not Allowed
Alejandro Saavedra-Nieves, Ignacio García-Jurado, M. Gloria Fiestras-Janeiro

17. Corporation Tax Games: An Application of Linear Cost Games to Managerial Cost Accounting
Ana Meca, J. Carlos Varela-Peña

18. Characteristics of the τ-Value and the χ-Value
Stephan Zelewski, Tatjana Heeb

19. The Usability and Suitability of Allocation Schemes for Corporate Cost Accounting
David Mueller

20. Erratum to: Game Theory in Management Accounting – Implementing Incentives and Fairness
David Mueller, Ralf Trost

Keywords: Business and Management, Accounting/Auditing, Financial Accounting, Game Theory, Operations Research/Decision Theory

Publication year
Contributions to Management Science
Printed ISBN

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