Titlebook: Game Theory in Management Accounting; Implementing Incenti David Mueller,Ralf Trost Book 2018 Springer International Publishing AG 2018 Coo

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https://doi.org/10.1007/978-1-4939-6795-7different kinds on human decision making and behaviour. Thereby, it has found mechanisms to effectively induce specific behaviour, like the Groves mechanism. On the other hand, in management accounting the design of effective incentive systems plays a major role. The aim of these incentives is to in

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Setting Incentives for Managers: Incentive Compatibility, Similarity Rule, and Goal Congruencet clear whether ‘setting the right incentives’ means ‘ensuring incentive compatibility’ or something else. This chapter depicts some important relationships between different definitions in differing economic models dealing with incentives, starting with the game theoretic definitions of incentive compatibility.

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https://doi.org/10.1007/978-1-4939-6795-7y evaluates the practical applicability of these findings to the design of incentive systems in the area of management accounting. The paper concludes with an overview of aspects that should be addressed in future research.

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Cristina Adams Dr,Rui Murrieta,Walter Nevess. The solution concept to incentive contract design problems is subgame-perfection. I present thoughts about possible problems associated with that concept and about available alternatives with an eye on incentive contract design.