Game Theory in Management Accounting

Implementing Incentives and Fairness

  • David Mueller
  • Ralf Trost

Part of the Contributions to Management Science book series (MANAGEMENT SC.)

Table of contents

  1. Front Matter
    Pages i-xiii
  2. Non-cooperative Models: The Design of Incentives and the Analysis of Preferences

  3. Cooperative Models: Models of Fairness and Its Applications

    1. Front Matter
      Pages 209-209
    2. Juan D. Moreno-Ternero
      Pages 267-285
    3. Jens Leth Hougaard
      Pages 287-300
    4. José M. Gallardo, Nieves Jiménez, Andrés Jiménez-Losada
      Pages 323-348
    5. Alejandro Saavedra-Nieves, Ignacio García-Jurado, M. Gloria Fiestras-Janeiro
      Pages 349-360
    6. Stephan Zelewski, Tatjana Heeb
      Pages 379-400
  4. Back Matter
    Pages 429-450

About this book


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.


Cooperative Games Cost Allocation Managerial Incentives Auction Theory Performance Management Corporate Fairness Budgeting

Editors and affiliations

  • David Mueller
    • 1
  • Ralf Trost
    • 2
  1. 1.Institute of EconomicsBrandenburg University of TechnologyCottbusGermany
  2. 2.Faculty of Economic Sciences and MediaIlmenau University of TechnologyIlmenauGermany

Bibliographic information

  • DOI
  • Copyright Information Springer International Publishing AG 2018
  • Publisher Name Springer, Cham
  • eBook Packages Business and Management
  • Print ISBN 978-3-319-61602-5
  • Online ISBN 978-3-319-61603-2
  • Series Print ISSN 1431-1941
  • Series Online ISSN 2197-716X
  • Buy this book on publisher's site