haku: @indexterm management control / yhteensä: 580
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Tekijä:Cools, M.
Emmanuel, C.
Jorissen, A.
Otsikko:Management control in the transfer pricing tax compliant multinational enterprise
Lehti:Accounting, Organizations and Society
2008 : AUG, VOL. 33:6 p.603-628
Asiasana:management control
transfer pricing
control systems
multinational companies
case studies
Kieli:eng
Tiivistelmä:The paper examines the impact of transfer pricing tax compliance on management control system (hereafter as: MCS) design and use within one multinational enterprise (hereafter as: MNE) which employed the same transfer prices for tax compliance and internal management purposes. The analysis based on case study reveals immediate effects of tax compliance on the design of organising controls with subsequent effects on planning, evaluating and rewarding controls, which implicate a more coercive use of the MCS overall. It is argued that modifications to the MCS cannot be understood without an appreciation of the MNEs' fiscal transfer pricing compliance process.
SCIMA tietueen numero: 270524
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