Contributions to Management Science

Game Theory in Management Accounting

Implementing Incentives and Fairness

Editors: Mueller, David, Trost, Ralf (Eds.)

  • 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
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eBook $189.00
price for USA (gross)
  • ISBN 978-3-319-61603-2
  • Digitally watermarked, DRM-free
  • Included format: PDF, EPUB
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $249.00
price for USA
  • ISBN 978-3-319-61602-5
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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 for the theory.

About the authors

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.



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)

Table of contents (19 chapters)

  • Setting Incentives for Managers: Incentive Compatibility, Similarity Rule, and Goal Congruence

    Trost, Ralf (et al.)

    Pages 3-22

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

    Kunz, Jennifer

    Pages 23-48

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

    Lukas, Christian

    Pages 49-69

  • Transfer Prices for Coordination Under Decentralized Decision Making

    Löffler, Clemens

    Pages 71-89

  • Managerial Compensation, Investment Decisions, and Truthfully Reporting

    Bamberg, Günter (et al.)

    Pages 91-109

Buy this book

eBook $189.00
price for USA (gross)
  • ISBN 978-3-319-61603-2
  • Digitally watermarked, DRM-free
  • Included format: PDF, EPUB
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $249.00
price for USA
  • ISBN 978-3-319-61602-5
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Game Theory in Management Accounting
Book Subtitle
Implementing Incentives and Fairness
Editors
  • David Mueller
  • Ralf Trost
Series Title
Contributions to Management Science
Copyright
2018
Publisher
Springer International Publishing
Copyright Holder
Springer International Publishing AG
eBook ISBN
978-3-319-61603-2
DOI
10.1007/978-3-319-61603-2
Hardcover ISBN
978-3-319-61602-5
Series ISSN
1431-1941
Edition Number
1
Number of Pages
XIII, 450
Number of Illustrations and Tables
14 b/w illustrations, 15 illustrations in colour
Topics