The Accounting Review Vol. 50 No. 2 1975
Transfer Pricing - A Synthesis: A Reply.
Abstract
This article presents the authors' reply to their criticism of an article written by Joshua Ronen related to transfer pricing and divisional autonomy, published in an earlier issue of the journal "The Accounting Review," as of April 1975. In their criticism, the authors were interested in bringing some of the suggested transfer pricing systems into a common perspective in such a way that it would facilitate interrelating these systems and would avail a comparative analysis of the extent to which the main goals of transfer pricing can be achieved. In this article, first the authors shall reconcile their terminology with the one used in the transfer pricing system. Second, they will paraphrase the seven steps provided by Ronen, which he claims to be a summary of information flows in the system. This paraphrasing will be short of complete reproduction only because of the needed consistency in the terms used. Finally, the authors will analyze these steps in light of their criticism and Ronen's comment. The conclusions, which are not different from those stated in the criticism, will be embedded in the analysis.
- DOI
- 10.2308/tar-4506134
- Volume
- 50
- Issue
- 2
- Pages
- 355-358
- Language
- en
- Sources
- openalex crossref