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ArticleTowards an organizational theory of the transfer pricing process

Barry H. Spicer1988

Article1988

Towards an organizational theory of the transfer pricing process

Barry H. Spicer

80 citations·0/0 files stored·Accounting Organizations and Society

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Accounting and Organizational Management Accounting Theory and Financial Reporting Corporate Taxation and Avoidance

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1937The Nature of the Firm 1980Competitive Strategy: Techniques for Analyzing Industries and Competitors 1976Markets and Hierarchies: Analysis and Antitrust Implications.1969The social psychology of organizing 1986The Economic Institutions of Capitalism 1972A Garbage Can Model of Organizational Choice 1964A Behavioral Theory of the Firm

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1997Examining the role of transfer pricing as a strategy for multinational firms 2013Tax strategy control: The case of transfer pricing tax risk management 2002Towards horizontal archetypes of management control: a transaction cost economics perspective 2000Complementary arrangements of organizational factors and outcomes of negotiated transfer price 2002Determinants and performance impact of asymmetric governance structures in international joint ventures: an empirical investigation 2002

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1988Towards an organizational theory of the transfer pricing processchapter · 20 shared references 1984Management Accounting — A Survey Paperchapter · 8 shared references 1993STRATEGIC DECISIONS IN ORGANIZATIONS: RATIONAL AND BEHAVIOURAL VIEWSarticle · 7 shared references 1992The resurgence of cost and management accounting: a review of some recent developments in practice, theories and case research methodsarticle · 7 shared references 1983Management accounting systems and the economics of internal organizationarticle · 7 shared references 1995Management research: A fragmented adhocracy?article · 7 shared references

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Year1988

Typearticle

Published1988-01-01

VenueAccounting Organizations and Society

ISSN-L0361-3682

Languageen

Citations80

Files0 public / 0

ShelfAccounting and Organizational Management

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doi10.1016/0361-3682(88)90006-2

openalex_workW4246718173

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Comparing cross-cultural regulatory styles and processes in dealing with transfer pricing

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