Game Theory in Management Accounting (eBook)

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 theoryRalf 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.

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 ClemensLöffler: Transfer Prices for Coordination under Decentralized Decision Making . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Hans-Ulrich Küpper, Kai Sandner: Differences in Social Preferences: Are They Profitable for the Firm? 5 Günter Bamberg, Michael Krapp: Managerial Compensation, 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 José M. Gallardo, Nieves Jiménez, Andrés Jiménez-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 Alejandro Saavedra-Nieves, Ignacio García-Jurado, M. Gloria Fiestras-Janeiro: Placing Joint Orders when Holding Costs are Negligible and Shortages are not Allowed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Ana Meca, J. Carlos Varela-Peña: Corporation Tax Games: An Application of Linear Cost Games to Managerial Cost Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Stephan Zelewski, Tatjana Heeb: Characteristics of the τ -value and the χ -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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .