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Reply published on 15 November 2018, see Games 2018, 9(4), 94.

Comment of Games 2018, 9(2), 26.

Open AccessComment
Games 2018, 9(4), 93; https://doi.org/10.3390/g9040093

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

Chair of Management Accounting, Department of Law and Economics, Johannes Gutenberg University Mainz, 55099 Mainz, Germany
Received: 25 October 2018 / Accepted: 12 November 2018 / Published: 14 November 2018
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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. View Full-Text
Keywords: investment decision; performance measure; relative benefit cost allocation investment decision; performance measure; relative benefit cost allocation
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).
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Ortner, J. Comment on Schosser (2018) “Incentive Systems for Risky Investment Decisions under Unknown Preferences: Ortner et al. Revisited”. Games 2018, 9, 93.

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