Game Theory in Management Accounting: Implementing Incentives and Fairness (Contributions to Management Science)

"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."--Back cover Front Matter ....Pages i-xiii Front Matter ....Pages 1-1 Setting Incentives for Managers: Incentive Compatibility, Similarity Rule, and Goal Congruence (Ralf Trost, Sebastian Heim)....Pages 3-22 Reflections on the Practical Applicability of Strategic Game Theory to Managerial Incentivation (Jennifer Kunz)....Pages 23-48 Optimal Design of Incentive Contracts: Behavioural and Multi-Period Performance Measurement Aspects (Christian Lukas)....Pages 49-69 Transfer Prices for Coordination Under Decentralized Decision Making (Clemens Löffler)....Pages 71-89 Managerial Compensation, Investment Decisions, and Truthfully Reporting (Günter Bamberg, Michael Krapp)....Pages 91-109 Interorganizational Resource Sharing in Research and Development Alliances (Gerhard Aust, Dora Dominko, Udo Buscher)....Pages 111-131 Differences in Social Preferences: Are They Profitable for the Firm? (Hans-Ulrich Küpper, Kai Sandner)....Pages 133-162 Applications and Potentials of Auction Theory in Management Accounting (Max Patzenhauer)....Pages 163-191 The Use of Auction in Nurse Rostering (Benno Woskowski)....Pages 193-208 Front Matter ....Pages 209-209 Fair Distribution of Cooperation Gains in Supply Chains: A Justification Program from an Economic Point of View (Stephan Zelewski)....Pages 211-234 The Pre-Kernel as a Fair Division Rule for Some Cooperative Game Models (Holger I. Meinhardt)....Pages 235-266 A Talmudic Approach to Bankruptcy Problems (Juan D. Moreno-Ternero)....Pages 267-285 Sharing the Costs of Access to a Set of Public Goods (Jens Leth Hougaard)....Pages 287-300 The SD-Prenucleolus for TU-Games: Coalitional Monotonicity and Core Stability (Javier Arin, Ilya Katsev)....Pages 301-321 A Shapley Value for Games with Authorization Structure (José M. Gallardo, Nieves Jiménez, Andrés Jiménez-Losada)....Pages 323-348 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 Corporation Tax Games: An Application of Linear Cost Games to Managerial Cost Accounting (Ana Meca, J. Carlos Varela-Peña)....Pages 361-378 Characteristics of the τ-Value and the χ-Value (Stephan Zelewski, Tatjana Heeb)....Pages 379-400 The Usability and Suitability of Allocation Schemes for Corporate Cost Accounting (David Mueller)....Pages 401-427 Back Matter ....Pages 429-450