Comment on Schosser (2018) “Incentive Systems for Risky Investment Decisions under Unknown Preferences: Ortner et al. Revisited”

Julia Ortner
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Julia Ortner: Chair of Management Accounting, Department of Law and Economics, Johannes Gutenberg University Mainz, 55099 Mainz, Germany

Games, 2018, vol. 9, issue 4, 1-5

Abstract: 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.

Keywords: investment decision; performance measure; relative benefit cost allocation (search for similar items in EconPapers)
JEL-codes: C C7 C70 C71 C72 C73 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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