Perspectives on experimental research in managerial accounting

GB Sprinkle - Accounting, Organizations and Society, 2003 - Elsevier
In this paper, I discuss the importance of conducting experimental research in managerial
accounting and provide a framework for understanding and assessing the contributions of …

Cost allocation

HP Young - Handbook of game theory with economic applications, 1994 - Elsevier
Publisher Summary This chapter discusses the game-theory literature on cost allocation.
Cost allocation not only provides internal signals that guide a firm's operations but also may …

[PDF][PDF] Problems in decentralized decision making and computation

JN Tsitsiklis - 1984 - dspace.mit.edu
We investigate certain fundamental problems in decentralized decision making and
computation. We study the problem of whether a set of decision makers (or processors) with …

[КНИГА][B] Interne unternehmensrechnung

R Ewert, A Wagenhofer, A Rohlfing-Bastian - 2008 - Springer
Der Erfolg jeder Unternehmenstätigkeit hängt zu einem nicht unerheblichen Teil von der
Qualität der gefällten Entscheidungen ab. Wer Entscheidungsprobleme lösen will, benötigt …

Antitrust evaluation of horizontal mergers: An economic alternative to market definition

J Farrell, C Shapiro - The BE Journal of Theoretical Economics, 2010 - degruyter.com
We describe a simple initial indicator of whether a proposed merger between rivals in a
differentiated product industry is likely to raise prices through unilateral effects. Our …

Asymmetric information, incentives and intrafirm resource allocation

M Harris, CH Kriebel, A Raviv - Management science, 1982 - pubsonline.informs.org
This paper considers the question: How should a firm allocate a resource among divisions
when the productivity of the resource in each division is known only to the division …

Hierarchy: The economics of managing

R Radner - Journal of economic literature, 1992 - JSTOR
This paper was prepared for the Marshall Lectures, Cambridge Uni-versity, October 25-26,
1989. I am grateful to CV Kuh for helpful discussions and suggestions during the preparation …

Participative budgeting: Effects of a truth-inducing pay scheme and information asymmetry on slack and performance

CW Chow, JC Cooper, WS Waller - Accounting Review, 1988 - JSTOR
This paper provides empirical evidence on a truth-inducing pay scheme widely discussed
and analyzed in the incentive contracting literature. An experiment was conducted in which …

Opening the 'black box'of simulations: increased transparency and effective communication through the systematic design of experiments

I Lorscheid, BO Heine, M Meyer - Computational and Mathematical …, 2012 - Springer
Many still view simulation models as a black box. This paper argues that perceptions could
change if the systematic design of experiments (DOE) for simulation research was fully …

Team decision theory and information structures

YC Ho - Proceedings of the IEEE, 1980 - ieeexplore.ieee.org
This tutorial-survey paper introduces the problems of decentralized statistical decision
making (team theory) where the decision makers have access to different information …