haku: @author Spicer, B. H. / yhteensä: 7
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| Tekijä: | Spicer, B. H. |
| Otsikko: | Towards an organizational theory of the transfer pricing process. |
| Lehti: | Accounting, Organizations and Society
1988 : VOL. 13:3, p. 303-322 |
| Asiasana: | TRANSFER PRICING ORGANIZATIONAL THEORY |
| Kieli: | eng |
| Tiivistelmä: | Review of the literature on the economics of international organization to develop understanding of the strategic, organizational and transactional conditions under which transfer pricing and related control issues arise, and organizational processes used to implement intra-firm transfers of products and determine transfer prices. The classical versus organizational approach. A theory of the transfer pricing process and points of departure. Control of intra-firm transfers. Two Tables and two Figures illustrate the study. |
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