Game Theory in Management Accounting

Game Theory in Management Accounting

Implementing Incentives and Fairness

Trost, Ralf; Mueller, David

Springer International Publishing AG

08/2018

450

Mole

Inglês

9783319871196

15 a 20 dias

712

Descrição não disponível.
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 ? -value and the ? -value.- 19. The Usability and Suitability of Allocation Schemes for Corporate Cost Accounting.
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Cooperative Games;Cost Allocation;Managerial Incentives;Auction Theory;Performance Management;Corporate Fairness;Budgeting