Game Theory in Management Accounting Implementing Incentives and Fai
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
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David Mueller Ralf Trost Editors
Game Theory in Management Accounting Implementing Incentives and Fairness
Contributions to Management Science
More information about this series at http://www.springer.com/series/1505
David Mueller • Ralf Trost Editors
Game Theory in Management Accounting Implementing Incentives and Fairness
123
Editors David Mueller Institute of Economics Brandenburg University of Technology Cottbus, Germany
Ralf Trost Faculty of Economic Sciences and Media Ilmenau University of Technology Ilmenau, Germany
ISSN 1431-1941 ISSN 2197-716X (electronic) Contributions to Management Science ISBN 978-3-319-61602-5 ISBN 978-3-319-61603-2 (eBook) DOI 10.1007/978-3-319-61603-2 Library of Congress Control Number: 2017948672 © Springer International Publishing AG 2018, corrected publication 2018 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. Printed on acid-free paper This Springer imprint is published by Springer Nature The registered company is Springer International Publishing AG The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland
Preface
In the last decades, game theory has experienced growing interest and numerous applications in a wide variety of areas, e.g. economics, political science, law and psychology. This strong response results not least from the fact that games are models of social organisations and the solutions are possible stable standards of behaviour. In this way, game theory applies social standards to design universal rules and solutions which yield important and novel insights. The relevance and rigour of game theoretic approaches for economic modelling have been highlighted by awarding the ‘The Sveriges Riksbank Prize in Economic Sciences in Memory of Alfred Nobel’—better known as the ‘Nobel Prize in Economics’—to researchers in this field (e.g. 1994, John F. Nash Jr., John C. Harsanyi and R
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