Game Theory in Management Accounting

Game Theory in Management Accounting

Implementing Incentives and Fairness

Mueller, David; Trost, Ralf

Springer International Publishing AG

08/2018

450

Mole

Inglês

9783319871196

15 a 20 dias

Descrição não disponível.
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 ClemensLoeffler: Transfer Prices for Coordination under Decentralized Decision Making . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Hans-Ulrich Kupper, Kai Sandner: Differences in Social Preferences: Are They Profitable for the Firm? 5 Gunter 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Juan D. Moreno-Ternero: A Talmudic Approach to Bankruptcy Problems . . . . . . . . . . . . . . . . . . . Preface xiii 11 Jens Leth Hougaard: Sharing the Costs of Access to a Set of Public Goods . . . . . . . . . . . . . . . 12 Javier Arin, Ilya Katsev: The SD-prenucleolus for TU-Games: Coalitional Monotonicity and Core Stability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cooperative Models: Applications and Specifications 13 Jose M. Gallardo, Nieves Jimenez, Andres Jimenez-Losada: A Shapley Value for Games with Authorization Structure . . . . . . . . . . . 14 Gerhard Aust, Dora Dominko, Udo Buscher: Interorganizational Resource Sharing in Research and Development Alliances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Al ejandro Saavedra-Nieves, Ignacio Garcia-Jurado, M. Gloria Fiestras-Janeiro: Placing Joint Orders when Holding Costs are Negligible and Shortages are not Allowed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Ana Meca, J. Carlos Varela-Pena: Corporation Tax Games: An Application of Linear Cost Games to Managerial Cost Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Stephan Zelewski, Tatjana Heeb: Characteristics of the -value and the -value . . . . . . . . . . . . . . . . . . 18 David Mueller: The Usability and Validity of Allocation Schemes for Corporate Cost Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Contributing Authors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List of Figures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List of Tables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subject Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Author Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List of Journal Abbreviations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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