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Game theory in management accounting : implementing incentives and fairness

Author: David Mueller; Ralf Trost
Publisher: Cham, Switzerland : Springer, [2018] ©2018
Series: Contributions to management science.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
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  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Game theory in management accounting.
Cham : Springer, [2018]
(DLC) 2017948672
(OCoLC)1022120798
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: David Mueller; Ralf Trost
ISBN: 9783319616032 331961603X
OCLC Number: 1004762622
Description: 1 online resource (450 pages) : illustrations
Contents: Preface; Contents; About the Editors; Part I Non-cooperative Models: The Design of Incentives and the Analysis of Preferences; Setting Incentives for Managers: Incentive Compatibility, Similarity Rule, and Goal Congruence; Contents; 1 Management Accounting and the Postulate of Incentive Compatibility; 2 The Game Theoretical Approach to Incentive Compatibility; 2.1 Defining Incentive Compatibility in Mechanism Design Theory; 2.1.1 Basic Definitions; 2.1.2 The Case of Ignorance About the Other Players' True Types; 2.1.3 Bayesian Incentive Compatibility. 2.2 Incentive Compatibility in Allocation Mechanisms2.3 Incentive Compatibility in Decentralized Investment Decision Making; 2.4 From Incentive Compatible Allocation Mechanisms to Principal Agent Theory; 3 The Case of One Principal and One Agent; 3.1 The Principal Agent Model; 3.2 Simplified Approaches to Incentive Compatibility: Similarity Rule and Goal Congruence; 4 Incentive Compatibility and Cooperative Game Theory; 5 Concluding Remarks; References; Reflections on the Practical Applicability of Strategic Game Theory to Managerial Incentivation; Contents; 1 Introduction; 2 Method. 3 Discussion of Selected Literature3.1 Framework; 3.2 Incentive Type; 3.2.1 Performance-Based Pay and Monetary Incentives; 3.2.2 Options and Stocks; 3.2.3 Non-Monetary Incentives; 3.3 Performance Measures; 3.3.1 Effect of Non-Contractible and Unobservable Information, Precision, Distortion, and Subjectivity; 3.3.2 Application of Specific Measures; 3.3.3 Aggregate, Team-Based and Relative Performance Measures; 3.4 Effects of Risk; 3.5 Monitoring; 3.6 Psychological and Social Aspects; 3.6.1 Personal Characteristics; 3.6.2 Social and Interactional Aspects; 3.6.3 The Behavioural Agency Model. 4 Evaluation of Practical Applicability and Identification of Further Research5 Conclusion; References; Optimal Design of Incentive Contracts: Behaviouraland Multi-Period Performance Measurement Aspects; Contents; 1 Introduction; 2 Single-Period Incentive Contracts; 2.1 The Standard Agency Model; 2.2 Contract Design and Loss Aversion; 2.3 Contract Design and Identity; 3 Multi-Period Incentive Contracts; 3.1 Stationary Production Technology; 3.2 Non-Stationary Production Technology; 3.3 Renegotiation of Multi-Period Contracts; 4 Subgame-Perfect Equilibria-and Alternatives?; 5 Conclusion.
Series Title: Contributions to management science.
Responsibility: David Mueller, Ralf Trost, editors.

Abstract:

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  Read more...

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