search query: @author Boyns, T. / total: 8
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| Author: | Boyns, T. Edwards, J. Emmanuel, C. |
| Title: | A longitudinal study of the determinants of transfer pricing change |
| Journal: | Management Accounting Research
1999 : JUN, VOL. 10:2, p. 85-108 |
| Index terms: | MANAGEMENT ACCOUNTING RESEARCH PRICING |
| Language: | eng |
| Abstract: | Evidence of a change in transfer price offers a rare opportunity to examine underlying causes to explain the need for change. Three modern-day frameworks are employed in this longitudinal case study to interrogate the events and actions taken at an iron and coal company during the last quarter of the 19th century. This approach provides insights to potentially influential factors effecting transfer price determination which may be neglected or overlooked in current theoretical or empirical studies. |
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