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管理会計論とゲーム理論的アプローチ
https://ouj.repo.nii.ac.jp/records/7359
https://ouj.repo.nii.ac.jp/records/73596413ae88-f0fa-474c-8d04-bcec0385ac0e
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
NO_13-55-60 (598.5 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2013-06-14 | |||||
| タイトル | ||||||
| タイトル | 管理会計論とゲーム理論的アプローチ | |||||
| タイトル | ||||||
| タイトル | Management Accounting and Game Theoretic Approaches | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 著者 |
斎藤, 正章
× 斎藤, 正章× Saito, Masaaki |
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| 抄録（英） | ||||||
| 言語 | en | |||||
| 値 | Management accounting systems provide managers with two types of information : decison facilitating and decison influencing [Demski and Feltham, 1976, pp.6-8]. The first kind of management accounting system is accounting for decision making, and deals with event uncertainty. Individuals are mainly uncertain about Nature's choice of state of the world. The latter is accounting for performance evaluation. It focuses on strategic uncertainty, where what is best for individual A to do dependos on individual B's selection, and vice versa. We focus on the latter in this paper. In dealing with strategic uncertainty in an organization, game theoretic approaches are considered to be useful. In this paper, we reviw applications of game theoretic approaches for management accounting. Then, keys for future research are presented. The paper is organized as follows. Section 2 discusses management accounting and cooperative game theory. Section 3 is devoted to management accounting and non-cooperative game theory, which is the main theme of today's game theory. In Section 4, we introduce a new game theoretic approach:evolutionary game theory. We discuss the possibility of applications of this approach for management accounting. Section 5 inculdes concluding remarks and proposals for future research. |
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| 書誌情報 |
放送大学研究年報 en : Journal of the University of the Air 巻 13, p. 55-60, 発行日 1996-03-30 |
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| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 0911-4505 | |||||
| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AN10019636 | |||||
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Cite as
斎藤, 正章, Saito, Masaaki, 1996, Management Accounting and Game Theoretic Approaches: 55–60 p.
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