e-journal

Transfer pricing: aligning the research agenda to organizational reality

---

Purpose – The purpose of this paper is to critically review the empirical transfer pricing literature as
a means of determining the agenda for future research.
Design/methodology/approach – The review is carried out primarily by searching databases,
academic journals and books. Second, professional surveys are reviewed to inform the development of
research ideas.
Findings – The understanding and ability to explain international transfer pricing in practice remain
limited despite a rapidly increasing tax regulatory pressure on multinational enterprises. One important
explanatory factor is that accounting and tax research has not been integrated to a sufficient extent. As
a consequence, rather isolated research streams and knowledge building have taken place, failing to
leverage the synergies of a combined research approach.
Research limitations/implications – A stronger emphasis on the outcome of specific transfer
pricing system designs would improve the literature’s current status in terms of whether the objectives
aimed at by the system are actually achieved. A new framework and promising research questions are
proposed to guide future work on this issue.
Practical implications – The proposed framework may serve as guidance for practitioners seeking
to assess the performance of specific transfer pricing systems and potentially provide directions for
refinement of current system designs when dysfunctional consequences are identified.
Originality/value – Previous transfer pricing research has taken a rather isolated approach. This
paper is an attempt to guide future transfer pricing research towards an inter-disciplinary approach.

Keywords Performance measurement, Transfer pricing, Management control systems,Accounting change, Accounting in global corporations and less developed countries, Cost and managerial accounting

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

-

Penerbit

: Emerald Group., 2014

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 10 No. 3, 2014 pp. 266-287

Bahasa

English

ISBN/ISSN

-

Klasifikasi

-

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

AKUNTANSI

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar