Comment on Schosser (2018) “Incentive Systems for Risky Investment Decisions under Unknown Preferences: Ortner et al. Revisited”
Schosser (<i>Games</i> <b>2018</b>, <i>9</i>, 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. (<i>Management Accounting...
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| Format: | Article |
| Language: | English |
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MDPI AG
2018-11-01
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| Series: | Games |
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| Online Access: | https://www.mdpi.com/2073-4336/9/4/93 |
| _version_ | 1819013246144741376 |
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| author | Julia Ortner |
| author_facet | Julia Ortner |
| author_sort | Julia Ortner |
| collection | DOAJ |
| description | Schosser (<i>Games</i> <b>2018</b>, <i>9</i>, 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. (<i>Management Accounting Research</i> <b>2017</b>, <i>36</i>, 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. |
| first_indexed | 2024-12-21T01:56:54Z |
| format | Article |
| id | doaj.art-280095e6f8f04fb4afad1ec2b9b38e2e |
| institution | Directory Open Access Journal |
| issn | 2073-4336 |
| language | English |
| last_indexed | 2024-12-21T01:56:54Z |
| publishDate | 2018-11-01 |
| publisher | MDPI AG |
| record_format | Article |
| series | Games |
| spelling | doaj.art-280095e6f8f04fb4afad1ec2b9b38e2e2022-12-21T19:19:44ZengMDPI AGGames2073-43362018-11-01949310.3390/g9040093g9040093Comment on Schosser (2018) “Incentive Systems for Risky Investment Decisions under Unknown Preferences: Ortner et al. Revisited”Julia Ortner0Chair of Management Accounting, Department of Law and Economics, Johannes Gutenberg University Mainz, 55099 Mainz, GermanySchosser (<i>Games</i> <b>2018</b>, <i>9</i>, 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. (<i>Management Accounting Research</i> <b>2017</b>, <i>36</i>, 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.https://www.mdpi.com/2073-4336/9/4/93investment decisionperformance measurerelative benefit cost allocation |
| spellingShingle | Julia Ortner Comment on Schosser (2018) “Incentive Systems for Risky Investment Decisions under Unknown Preferences: Ortner et al. Revisited” Games investment decision performance measure relative benefit cost allocation |
| title | Comment on Schosser (2018) “Incentive Systems for Risky Investment Decisions under Unknown Preferences: Ortner et al. Revisited” |
| title_full | Comment on Schosser (2018) “Incentive Systems for Risky Investment Decisions under Unknown Preferences: Ortner et al. Revisited” |
| title_fullStr | Comment on Schosser (2018) “Incentive Systems for Risky Investment Decisions under Unknown Preferences: Ortner et al. Revisited” |
| title_full_unstemmed | Comment on Schosser (2018) “Incentive Systems for Risky Investment Decisions under Unknown Preferences: Ortner et al. Revisited” |
| title_short | Comment on Schosser (2018) “Incentive Systems for Risky Investment Decisions under Unknown Preferences: Ortner et al. Revisited” |
| title_sort | comment on schosser 2018 incentive systems for risky investment decisions under unknown preferences ortner et al revisited |
| topic | investment decision performance measure relative benefit cost allocation |
| url | https://www.mdpi.com/2073-4336/9/4/93 |
| work_keys_str_mv | AT juliaortner commentonschosser2018incentivesystemsforriskyinvestmentdecisionsunderunknownpreferencesortneretalrevisited |