Les effets de la facturation interne : la perspective pratique

Based on a longitudinal ethnographic case study in an organization that has implemented internal transfer pricing, this research contributes to the literature on this important yet thorny issue in three ways. First, by providing a rather thick account of the unexpected and complex consequences generated by the use of this management tool, supported by Schatzki’s practice theory, it contributes to the limited body of knowledge on the consequences of internal transfer pricing. Second, by confirming the previous empirical studies conducted by researchers outside the organizations studied and complementing them with new evidence, it provides a scientific validation of practice turn methodology: doing research as a practitioner. As such, it narrows the research–practice gap.