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Game Theory in Management Accounting

Implementing Incentives and Fairness

  • Book
  • © 2018

Overview

Editors:
  1. David Mueller

    1. Institute of Economics, Brandenburg University of Technology, Cottbus, Germany

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  2. Ralf Trost

    1. Faculty of Economic Sciences and Media, Ilmenau University of Technology, Ilmenau, Germany

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  • 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

Part of the book series: Contributions to Management Science (MANAGEMENT SC.)

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Table of contents (20 chapters)

  1. Front Matter

    Pages i-xiii
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  2. Non-cooperative Models: The Design of Incentives and the Analysis of Preferences

    1. Front Matter

      Pages 1-1
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    2. Setting Incentives for Managers: Incentive Compatibility, Similarity Rule, and Goal Congruence

      • Ralf Trost, Sebastian Heim
      Pages 3-22

    3. Reflections on the Practical Applicability of Strategic Game Theory to Managerial Incentivation

      • Jennifer Kunz
      Pages 23-48

    4. Optimal Design of Incentive Contracts: Behavioural and Multi-Period Performance Measurement Aspects

      • Christian Lukas
      Pages 49-69

    5. Transfer Prices for Coordination Under Decentralized Decision Making

      • Clemens Löffler
      Pages 71-89

    6. Managerial Compensation, Investment Decisions, and Truthfully Reporting

      • Günter Bamberg, Michael Krapp
      Pages 91-109

    7. Interorganizational Resource Sharing in Research and Development Alliances

      • Gerhard Aust, Dora Dominko, Udo Buscher
      Pages 111-131

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

      • Hans-Ulrich Küpper, Kai Sandner
      Pages 133-162

    9. Applications and Potentials of Auction Theory in Management Accounting

      • Max Patzenhauer
      Pages 163-191

    10. The Use of Auction in Nurse Rostering

      • Benno Woskowski
      Pages 193-208

  3. Cooperative Models: Models of Fairness and Its Applications

    1. Front Matter

      Pages 209-209
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    2. Fair Distribution of Cooperation Gains in Supply Chains: A Justification Program from an Economic Point of View

      • Stephan Zelewski
      Pages 211-234

    3. The Pre-Kernel as a Fair Division Rule for Some Cooperative Game Models

      • Holger I. Meinhardt
      Pages 235-266

    4. A Talmudic Approach to Bankruptcy Problems

      • Juan D. Moreno-Ternero
      Pages 267-285

    5. Sharing the Costs of Access to a Set of Public Goods

      • Jens Leth Hougaard
      Pages 287-300

    6. The SD-Prenucleolus for TU-Games: Coalitional Monotonicity and Core Stability

      • Javier Arin, Ilya Katsev
      Pages 301-321

    7. A Shapley Value for Games with Authorization Structure

      • José M. Gallardo, Nieves Jiménez, Andrés Jiménez-Losada
      Pages 323-348

    8. Placing Joint Orders When Holding Costs Are Negligible and Shortages Are Not Allowed

      • Alejandro Saavedra-Nieves, Ignacio García-Jurado, M. Gloria Fiestras-Janeiro
      Pages 349-360

    9. Corporation Tax Games: An Application of Linear Cost Games to Managerial Cost Accounting

      • Ana Meca, J. Carlos Varela-Peña
      Pages 361-378
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Keywords

About this book

This book demonstrates what kind of problems, originating in a management accounting setting, may be solved with game theoretic models. Game theory has experienced growing interest and numerous applications in the field of management accounting. The main focus traditionally has been on the field of non-cooperative behaviour, but the area of cooperative game theory has developed rapidly and has received increasing attention. Intensive research, in combination with the changing culture of publishing, has produced a nearly unmanageable number of publications in the areas concerned. Therefore, one main purpose of this volume is providing an intensive analysis of the intersection of these areas. In addition, the book strengthens the relationship between the theory and the practical applications and it illustrates the two-sided relationship between game theory and management accounting: new game theoretic models offer new fields of applications and these applications raise new questions forthe theory.

Reviews

“Game theory is considered by many people as probably the most widely adopted and a very relevant paradigm in human knowledge in the contemporary world. This view is supported by the fact that a significant number of  academics have won the Noble Prize for  their work in the area of game theory. "Game Theory in Management Accounting" is a new book on this important paradigm of game theory in Accounting  As there was no full book on game theory in Accounting until the publication of this book, there was a major vacuum in the Accounting literature which is now filled in by the publication of this book. It is expected that this book will be an extremely interesting and useful reference book to many academics and professionals, not only in Accounting but in many non-Accounting disciplines, around the world for many decades to come.” (Dr. Sardar M. N. Islam  Ph.D., LL.B., Professor, College of Business, Victoria University, Australia)

Editors and Affiliations

  • Institute of Economics, Brandenburg University of Technology, Cottbus, Germany

    David Mueller

  • Faculty of Economic Sciences and Media, Ilmenau University of Technology, Ilmenau, Germany

    Ralf Trost

About the editors

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.






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