Game Theory in Management Accounting

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ISBN/EAN: 9783319616032
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.

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.



Autor: David Mueller, Ralf Trost
EAN: 9783319616032
eBook Format: PDF
Sprache: Englisch
Produktart: eBook
Veröffentlichungsdatum: 21.09.2017
Untertitel: Implementing Incentives and Fairness
Kategorie:
Schlagworte: Auction Theory Budgeting Cooperative Games Corporate Fairness Cost Allocation Managerial Incentives Performance Management

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