Mueller, David
Game Theory in Management Accounting
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
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
Nyckelord: Business and Management, Accounting/Auditing, Financial Accounting, Game Theory, Operations Research/Decision Theory
- Utgivare
- Mueller, David
- Trost, Ralf
- Utgivare
- Springer
- Utgivningsår
- 2018
- Språk
- en
- Utgåva
- 1
- Serie
- Contributions to Management Science
- Sidantal
- 13 sidor
- Kategori
- Ekonomisk
- Format
- E-bok
- eISBN (PDF)
- 9783319616032
- Tryckt ISBN
- 978-3-319-61602-5