IDEAS home Printed from https://ideas.repec.org/a/eee/aosoci/v7y1982i2p149-165.html
   My bibliography  Save this article

Organizational views of transfer pricing

Author

Listed:
  • Swieringa, Robert J.
  • Waterhouse, John H.

Abstract

No abstract is available for this item.

Suggested Citation

  • Swieringa, Robert J. & Waterhouse, John H., 1982. "Organizational views of transfer pricing," Accounting, Organizations and Society, Elsevier, vol. 7(2), pages 149-165, April.
    • Handle: RePEc:eee:aosoci:v:7:y:1982:i:2:p:149-165
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/0361-3682(82)90018-6
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Vosselman, E.G.J. & van der Meer-Kooistra, J., 2004. "Accounting for the alignment of interest and commitment in interfirm transactional relationships," ERIM Report Series Research in Management ERS-2004-095-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    2. Helden, G. Jan van & Meer-Kooistra, Jeltje van der & Scapens, Robert W., 1999. "Coordination of internal transactions at Hoogovens Steel," Research Report 99A16, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    3. Cravens, Karen S. & Shearon, Winston Jr., 1996. "An outcome-based assessment of international transfer pricing policy," The International Journal of Accounting, Elsevier, vol. 31(4), pages 419-443.
    4. Marie Catalo, 2003. "Un risque caché : le décalage entre conception et usage de l'outil de gestion cas des pratiques d'utilisation d'un système de prix de cessions internes dans une grande entreprise," Post-Print halshs-00582743, HAL.
    5. Cools, Martine & Emmanuel, Clive & Jorissen, Ann, 2008. "Management control in the transfer pricing tax compliant multinational enterprise," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 603-628, August.
    6. Luca Del Bene & Antonello De Vito & Carlo Milli & Fabio Guarracino, 2018. "L?introduzione di un sistema di prezzi di trasferimento. Il caso dell?Azienda Ospedaliero-Universitaria Pisana," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 35-60.
    7. Spekle, Roland F., 2001. "Explaining management control structure variety: a transaction cost economics perspective," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 419-441.
    8. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    9. Pascal Langevin & Gérald Naro, 2003. "Controle Et Comportements : Une Revue De La Litterature Anglo-Saxonne," Post-Print halshs-00582794, HAL.
    10. Julio B. Clempner & Alexander S. Poznyak, 2019. "Solving Transfer Pricing Involving Collaborative and Non-cooperative Equilibria in Nash and Stackelberg Games: Centralized–Decentralized Decision Making," Computational Economics, Springer;Society for Computational Economics, vol. 54(2), pages 477-505, August.
    11. Borkowski, Susan C., 2010. "Transfer pricing practices of transnational corporations in PATA countries," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(1), pages 35-54.
    12. Speklé, R.F., 2002. "Towards a Transaction Cost Theory of Management Control," ERIM Report Series Research in Management ERS-2002-06-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    13. Kumar, Satish & Pandey, Neeraj & Lim, Weng Marc & Chatterjee, Akash Nil & Pandey, Nitesh, 2021. "What do we know about transfer pricing? Insights from bibliometric analysis," Journal of Business Research, Elsevier, vol. 134(C), pages 275-287.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:aosoci:v:7:y:1982:i:2:p:149-165. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/aos .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.