search query: @author Birnberg, J. / total: 4
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| Author: | Hufnagel, E. Birnberg, J. |
| Title: | Perceived chargeback system fairness: a laboratory experiment |
| Journal: | Accounting, Management & Information Technologies
1994 : JAN-MAR, VOL. 4:1, p. 1-22 |
| Index terms: | COMPUTERS PRICES PERCEPTION |
| Language: | eng |
| Abstract: | Many companies have implemented usage-sensitive chargeback systems to allocate the costs of centralized computing facilities to users. Previous research has indicated that internal transfer pricing schemes are most prevalent and most controversial in decentralized organizations, where managers often view them as unfair or biased. A laboratory experiment was conducted to investigate the effects of two potentially important policy decisions on perceived fairness: sourcing restrictions and internal prices that exceed external market prices. |
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