Journal ArticleDOI
National Differences in the Use of Internal Transfer Prices
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TLDR
In this paper, the authors consider the effects of transfer pricing systems on incentive within the company as well as its usefulness in transferring information, and propose a transfer-pricing pattern according to the country of operation for multinational corporations.Abstract:
Transfer-pricing systems within corporations differ among industrial nations; no one system is ideal for all organizations. Consideration of such a system should include its effects on incentive within the company as well as its usefulness in transferring information. Variation of transfer-pricing patterns according to the country of operation also is an important consideration for multinational corporations.read more
Citations
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Journal ArticleDOI
Culture and Organizations
TL;DR: In this article, the authors present a survey on culture and organizations in management and organization, with a focus on the following topics: Culture and Organizations, International Studies of Management & Organization: Vol. 10, Organizations and Societies, pp. 15-41.
Book ChapterDOI
Transfer pricing in complex organizations: a review and integration of recent empirical and analytical research
TL;DR: Transfer pricing literature can be categorized according to the type of model employed and whether it is analytical or empirical as discussed by the authors, and the major models are economic [based on Hirshleifer, 1956]; mathematical programming [Dopuch and Drake, 1964]; and behavioural [Watson and Baumler, 1975].
Journal ArticleDOI
The influence of management perception of environmental variables on the choice of international transfer-pricing methods
K. Hung Chan,Agnes W. Y. Lo +1 more
TL;DR: In this paper, the authors provided an empirical study of the association between the management's perception of the importance of environmental variables and their choice of international transfer-pricing methods in the context of a developing economy.
Dissertation
Behavioural aspects of transfer pricing in U.K. decentralised companies
TL;DR: In this article, the authors examined the organizational and behavioral dimension of the transfer pricing problem as part of the management control process in a large decentralised company and concluded that the divergence between theoretical prescriptions and practice stems from a conceptual and methodological deficiency as the problem has been repeatedly studied out of its context of decentralised managerial responsibility.
Journal ArticleDOI
Other Organizations Are Doing It, Why Shouldn't We? A Look at Downsizing and Organizational Identity through an Institutional Theory Lens
TL;DR: In this paper, the adoption of downsizing was conceptualized through an institutional theory lens, and an organizational identity perspective to downsizing outcomes was applied, paying particular attention to the alignment of post-downsizing activities with the organization's mission.
References
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Journal ArticleDOI
On the Economics of Transfer Pricing
TL;DR: In this article, the authors argue that market price is the correct transfer price only where the commodity being transferred is produced in a competitive market, that is, competitive in the theoretical sense that no single producer considers himself large enough to influence price by his own output decision.