What question did this study set out to answer?

This research aims to identify environmental and organizational factors that influence firms' choices of transfer pricing methods.

June 15, 2026Journal of Management Accounting Research

Environmental and Organizational Factors Affecting Transfer Pricing: A Survey.

View Full Paper

Ask AI

Bookmark

Authors

SBSusan C. BorkowskiLa Salle University

Discussion

Member takes

Implication

Survey investigates environmental and organizational influences on transfer pricing methods in firms, suggesting optimal choices based on specific contexts.

Key Points

This research aims to identify environmental and organizational factors that influence firms' choices of transfer pricing methods.
Surveyed manufacturing firms to gather data on transfer pricing policies and related characteristics.
Analyzed the relationship between market prices and the method used for transfer pricing.
Firms often choose cost-based methods even when market prices are available for goods.
Findings support the contingency theory, indicating that method choice is influenced by situational factors.
Resolution of prior contradictions concerning firm size and performance evaluation methods.

Cite This Study

Susan C. Borkowski (1990) studied this question.

synapsesocial.com/papers/6a2f973ca1cfeec490828611 https://doi.org/10.2308/jmar-5331348

View Full Paper

Ask AI

Bookmark

Implication

Survey investigates environmental and organizational influences on transfer pricing methods in firms, suggesting optimal choices based on specific contexts.

Environmental and Organizational Factors Affecting Transfer Pricing: A Survey.

Discussion

Member takes

Implication

Key Points

Cite This Study

Environmental and Organizational Factors Affecting Transfer Pricing: A Survey.

Discussion

Member takes

Implication

Key Points

Cite This Study

Also Consider

Also Consider