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

Author

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  • Julia Ortner

    (Chair of Management Accounting, Department of Law and Economics, Johannes Gutenberg University Mainz, 55099 Mainz, Germany)

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.

Suggested Citation

  • Julia Ortner, 2018. "Comment on Schosser (2018) “Incentive Systems for Risky Investment Decisions under Unknown Preferences: Ortner et al. Revisited”," Games, MDPI, vol. 9(4), pages 1-5, November.
    • Handle: RePEc:gam:jgames:v:9:y:2018:i:4:p:93-:d:182897
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    References listed on IDEAS

    as
    1. Josef Schosser, 2018. "Incentive Systems for Risky Investment Decisions Under Unknown Preferences: Ortner et al. Revisited," Games, MDPI, vol. 9(2), pages 1-4, May.
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    Cited by:

    1. Josef Schosser, 2018. "Reply to Ortner," Games, MDPI, vol. 9(4), pages 1-2, November.

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    2. Josef Schosser, 2018. "Reply to Ortner," Games, MDPI, vol. 9(4), pages 1-2, November.

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