Abstract In economics, the applications of auction theory are very broad. The present paper examines the applications of auction theory, especially in a management accounting context. Auctions are widely used in different applications. Often auctions have been used as procurement auctions with a reverse auction design, for instance to choose the best supplier. In addition, auctions have been used in supply chain management. In particular, the present paper will take a look at internal auctions, which are used to allocate scarce resources within a firm. The main purpose of the present paper is to exposit the state of the art of the applications of auctions and auction theory. But also there is already a huge potential for auction theory as an instrument of management accounting. So the present paper will also take a look at auctions that are used to generate information or to coordinate firms, for example, auctions could be used to determine transfer prices or budgets.


    Zugriff

    Zugriff prüfen

    Verfügbarkeit in meiner Bibliothek prüfen

    Bestellung bei Subito €


    Exportieren, teilen und zitieren



    Titel :

    Applications and Potentials of Auction Theory in Management Accounting


    Beteiligte:


    Erscheinungsdatum :

    2017-09-22


    Format / Umfang :

    29 pages





    Medientyp :

    Aufsatz/Kapitel (Buch)


    Format :

    Elektronische Ressource


    Sprache :

    Englisch




    Auction Theory

    Baranwal, Gaurav / Kumar, Dinesh / Raza, Zahid et al. | Springer Verlag | 2018


    Accounting for Cognitive Costs in On-line Auction Design

    Parkes, David C. / Ungar, Lyle H. / Foster, Dean P. | Springer Verlag | 1999


    Auction-based autonomous intersection management

    Carlino, Dustin / Boyles, Stephen D. / Stone, Peter | IEEE | 2013


    Research on Multi-Unit Auction Theory and Application

    Rao, Cong Jun ;Zheng, Yue | Trans Tech Publications | 2011


    Socially-Optimal Auction-Theoretic Intersection Management System

    Morrissett, Adam / Martin, Patrick J. / Abdelwahed, Sherif | IEEE | 2022