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.

Object Details

• Language: Englisch

References and Relationships

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

Classification and Topics

• Classification: Wirtschaft
• Subject: investment decision ; performance measure ; relative benefit cost allocation

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Ortner, Julia
• Event: Veröffentlichung
• (who): MDPI
• (where): Basel
• (when): 2018

Further information

• DOI: doi:10.3390/g9040093
• Handle: http://hdl.handle.net/10419/219214
• Last update: 10.03.2025, 11:44 AM CET