Detail The Impact of Control Policies on The Process and Outcomes of Negotiated Transfer Pricing   Oleh:  Mahenthiran, Sakthi ; Greenberg, Ralph H. ; Greenberg, Penelope Sue Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Management Accounting Research vol. 6 (1994), page 93-127. Topik: outcomes; control policies; outcomes; negotiated transfer pricinb Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel This study provides laboratory evidence concerning the effects of incentives and arbitration on the process and outcomes of negotiated transfer pricing. Two experiments were performed, one with high interdependence between the trading divisions, and the second with low interdependence. The results indicate that under high interdependence using either a firm - based incentive scheme or arbitration was superior to using both. Under low interdependence, using both led to a superior negotiating process, but the interactions were insignificant for the negotiation outcomes. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved