haku: @indexterm BEHAVIOURAL ACCOUNTING / yhteensä: 54
viite: 14 / 54
| Tekijä: | Ghosh, D. |
| Otsikko: | Organizational design and manipulative behavior: evidence from a negotiated transfer pricing experiment |
| Lehti: | Behavioral Research in Accounting
2000 : VOL. 12, p. 1-30 |
| Asiasana: | BEHAVIOURAL ACCOUNTING RESEARCH PRICING |
| Kieli: | eng |
| Tiivistelmä: | This research examines the implications of complementarity of organizational design involving two key factors associated with transfer pricing, sourcing and compensation structure, on the behavior of negotiators determining transfer prices. The results demonstrate that the transfer pricing policy is perceived as unfair when organizational designs are not complementary compared to when the designs are complementary. |
SCIMA