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Sauvegarde de l'intérêt général et fixation des prix de cessions internes

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  • Didier Le Maître

Abstract

It is usually considered that central enterprise direction has as its sole object the advancement of the interests of the firm. Application of economic regulation theory and public choice theory to the study of management actions provokes a questioning of their role, equity and legitimacy. These questions underlie this exposition of the implications and risks of according special privilege to the role of management in advancing the interests of the firm. On the other hand this does not stand in the way of maintaining the superiority of actions at different levels of responsability and of justifying the intervention of central management in regard to setting transfer prices.

Suggested Citation

  • Didier Le Maître, 1995. "Sauvegarde de l'intérêt général et fixation des prix de cessions internes," ACCRA, Association francophone de comptabilité, vol. 1(2), pages 105-124.
    • Handle: RePEc:cai:accafc:cca_012_0105
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