انتقال اولویت ها: یک بازی سه مرحله ای برای قیمت گذاری انتقالی
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|17065||2001||27 صفحه PDF||سفارش دهید||13046 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Critical Perspectives on Accounting, Volume 12, Issue 1, February 2001, Pages 87–113
We present the discourse which surrounds the implementation of a transfer pricing system for a major company in the financial services sector. This discourse is superficially mundane and yet constitutes a problematic piece of text for which several readings are possible. Rather than close down interpretation by imposing a single reading, we develop a critique which juxtaposes critical perspectives and references to the text. The paper illustrates the many ways in which critical perspectives are relevant to an understanding of practice. In broad terms, the power of accounting is illustrated through its agenda-shaping potential, and shaping the agenda is shown to be capable of countering this power. A final section suggests that critical perspectives offer a more enlightened and optimistic programme than does the discourse of transfer pricing, which is to be found in practice.