Game theory in management accounting : implementing incentives and fairness

Part. 1. Setting Incentives for Managers: Incentive Compatibility, Similarity Rule, and Goal Congruence -- 2. Reflections on the Practical Applicability of Strategic Game Theory to Managerial Incentivation -- 3. Optimal Design of Incentive Contracts: Behavioural and Multi-Period Performance Measurement Aspects -- 4. Transfer Prices for Coordination under Decentralized Decision Making -- 5. Managerial Compensation, Investment Decisions, and Truthfully Reporting -- 6. Interorganizational Resource Sharing in Research and Development Alliances -- 7. Differences in Social Preferences: Are They Profitable for the Firm? -- 8.Applications and Potentials of Auction Theory in Management Accounting -- 9. The Use of Auction in Nurse Rostering -- Part 2: CooperativeModels – Models of Fairness and its Applications -- 10. Fair Distribution of Cooperation Gains in Supply Chains – A Justification Program from an Economic Point of View -- 11. The Pre-Kernel as a Fair Division Rule for some Cooperative Game Models -- 12. A Talmudic Approach to Bankruptcy Problems -- 13. Sharing the Costs of Access to a Set of Public Goods -- 14. The SD-prenucleolus for TU-Games: Coalitional Monotonicity and Core Stability -- 15. A Shapley Value for Games with Authorization Structure -- 16. Placing Joint Orders when Holding Costs are Negligible and Shortages are not Allowed -- 17. Corporation Tax Games: An Application of Linear Cost Games to Managerial Cost Accounting -- 18. Characteristics of the τ -value and the χ -value -- 19. The Usability and Suitability of Allocation Schemes for Corporate Cost Accounting.