Game Theory in Management Accounting

<p>Contents</p> <p>Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </p> <p>Non-cooperativeModels: Designing Incentives</p> <p>1 Jennifer Kunz:</p> <p>Reflections on the Practical Applicability of Strategic Game Theory</p> <p>to Managerial Incentivation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </p> <p>2 Christian Lukas:</p> <p>Optimal Design of Incentive Contracts: Behavioural and</p> <p>Multi-Period PerformanceMeasurement Aspects . . . . . . . . . . . . . . . . . . </p> <p>3 ClemensLöffler:</p> <p>Transfer Prices for Coordination under Decentralized Decision</p> <p>Making . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p> <p>4 Hans-Ulrich Küpper, Kai Sandner:</p> <p>Differences in Social Preferences: Are They Profitable for the Firm? </p> <p>5 Günter Bamberg, Michael Krapp:</p> <p>Managerial Compensa</p>tion, Investment Decisions, and Truthfully<p></p> <p>Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </p> <p>Non-cooperativeModels: Revealing the True Preferences</p> <p>6 Max Patzenhauer:</p> <p>Applications and Potentials of Auction Theory in Management</p> <p>Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p> <p>7 Benno Woskowski:</p> <p>The Use of Auction in Nurse Rostering . . . . . . . . . . . . . . . . . . . . . . . . . . </p> <p>CooperativeModels: Analysing the Notion of Fairness</p> <p>8 Stephan Zelewski:</p> <p>Fair Distribution of Cooperation Gains in Supply Chains – A</p> <p>Justification Program from an Economic Point of View . . . . . . . . . . . . . </p> <p>9 Holger I. Meinhardt</p> <p>The Pre-Kernel as a Fair Division Rule for some Cooperative Game</p> <p>Models . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </p>. . . . . . . . . . . . . . . . . . . . . . . <p></p> <p>10 Juan D. Moreno-Ternero:</p> <p>A Talmudic Approach to Bankruptcy Problems . . . . . . . . . . . . . . . . . . .</p> <p>Preface xiii</p> 11 Jens Leth Hougaard:<p></p> <p>Sharing the Costs of Access to a Set of Public Goods . . . . . . . . . . . . . . . </p> <p>12 Javier Arin, Ilya Katsev:</p> <p>The SD-prenucleolus for TU-Games: Coalitional Monotonicity and</p> <p>Core Stability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p> <p>Cooperative Models: Applications and Specifications</p> <p>13 José M. Gallardo, Nieves Jiménez, Andrés Jiménez-Losada:</p> <p>A Shapley Value for Games with Authorization Structure . . . . . . . . . . . </p> <p>14 Gerhard Aust, Dora Dominko, Udo Buscher:</p> <p>Interorganizational Resource Sharing in Research and</p> <p>Development Alliances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p> <p>15 Al</p>ejandro Saavedra-Nieves, Ignacio García-Jurado, M. Gloria<p></p> <p>Fiestras-Janeiro:</p> <p>Placing Joint Orders when Holding Costs are Negligible and</p> <p>Shortages are not Allowed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p> <p>16 Ana Meca, J. Carlos Varela-Peña:</p> <p>Corporation Tax Games: An Application of Linear Cost Games to</p> <p>Managerial Cost Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </p> <p>17 Stephan Zelewski, Tatjana Heeb:</p> <p>Characteristics of the τ -value and the χ -value . . . . . . . . . . . . . . . . . . </p> <p>18 David Mueller:</p> <p>The Usability and Validity of Allocation Schemes for Corporate</p> <p>Cost Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </p> <p>Contributing Authors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </p> <p>List of Figures . . . . . . . . . . . . . . .</p> . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <p></p> <p>List of Tables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </p> <p>Subject Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </p> <p>Author Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </p> <p>List of Journal Abbreviations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  </p><p> </p>