Comment on Schosser (2018) "Incentive systems for risky investment decisions under unknown preferences: Ortner et al. revisited"

Artikel

Schosser (Games 2018, 9, 26) claims to have found an alternative solution to design appropriate performance measures than the State-Contingent Relative Benefit Cost Allocation (RBCA) introduced by Ortner et al. (Management Accounting Research 2017, 36, 43-50), which he states is simpler and more powerful. However, this note reveals that the performance measures proposed by Schosser are, in fact, a specific subset of State-Contingent Robust RBCA performance measures and thus do not represent a new solution.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Journal: Games ; ISSN: 2073-4336 ; Volume: 9 ; Year: 2018 ; Issue: 4 ; Pages: 1-5 ; Basel: MDPI

Klassifikation und Themen

• Klassifikation: Wirtschaft
• Thema: investment decision ; performance measure ; relative benefit cost allocation

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Ortner, Julia
• Ereignis: Veröffentlichung
• (wer): MDPI
• (wo): Basel
• (wann): 2018

Weitere Informationen

• DOI: doi:10.3390/g9040093
• Handle: http://hdl.handle.net/10419/219214
• Letzte Aktualisierung: 10.03.2025, 11:44 MEZ