Well understood in economics, accounting, finance, and legal research, transfer pricing has rarely been comprehensively explored in organization management literature. This paper explores some theoretical explanations of transfer pricing within multidivisional firms drawing insights from various organizational theories - primarily institutional theory, transaction cost economics, and social networks - to develop a conceptual model of transfer pricing. This model focuses on the nature of multidivisional firms' internal transfers, internal and external technological environments, and internal and external social environments. We highlight the importance of transfer pricing as a key strategic dimension to understand intra-firm flows and their associated costs.
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Paper provided by globAvantage, Polytechnic Institute of Leiria in its series Working Papers with number
5.
Find related papers by JEL classification: F3 - International Economics - - International Finance H2 - Public Economics - - Taxation, Subsidies, and Revenue M1 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration M2 - Business Administration and Business Economics; Marketing; Accounting - - Business Economics M4 - Business Administration and Business Economics; Marketing; Accounting - - Accounting
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