Doctoral thesis of philosophy domestic transfer pricing in services a value chain framework
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Doctoral thesis of philosophy domestic transfer pricing in services a value chain framework
RMIT UNIVERSITYSCHOOL OF ACCOUNTING AND LAWDOMESTIC TRANSFER PRICING IN SERVICES: A VALUE CHAIN FRAMEWORKSubmitted in fulfillment of the requirements Doctoral thesis of philosophy domestic transfer pricing in services a value chain framework for the degree of Doctor of PhilosophybyBúlend Terzioglu389301PDF created with pdfFactory trial version WWW, pdffa ctory, c 0 mABSTRACTThe question of the management of the transfer process and transfer pricing is an important one for managers and academics alike (Colbert and Spicer, 1995). Yet, in Doctoral thesis of philosophy domestic transfer pricing in services a value chain framework general, our current knowledge on several aspects of transfer pricing process is limited. One question which arises in relation to transfer pricing iDoctoral thesis of philosophy domestic transfer pricing in services a value chain framework
n service organizations is whether there is an association between the transfer price and the internal customers perception of value emanating from thRMIT UNIVERSITYSCHOOL OF ACCOUNTING AND LAWDOMESTIC TRANSFER PRICING IN SERVICES: A VALUE CHAIN FRAMEWORKSubmitted in fulfillment of the requirements Doctoral thesis of philosophy domestic transfer pricing in services a value chain framework tion of economic resources, negative motivation for reducing costs (Lesser, 1987), lack of goal congruence and inequitable performance evaluation (Cravens and Shearon. 1997).The gap in the literature on transfer pncing in the service sector applies equally in the Australian setting. This IS despite Doctoral thesis of philosophy domestic transfer pricing in services a value chain framework the significant and increasing contribution of the service sector to both GDP and employment.The objective of this research IS to explore the domesticDoctoral thesis of philosophy domestic transfer pricing in services a value chain framework
transfer pricing practices of service organisations in Australia with the emphasis placed on examining whether, in internal transactions, the domestiRMIT UNIVERSITYSCHOOL OF ACCOUNTING AND LAWDOMESTIC TRANSFER PRICING IN SERVICES: A VALUE CHAIN FRAMEWORKSubmitted in fulfillment of the requirements Doctoral thesis of philosophy domestic transfer pricing in services a value chain framework perceived by the internal customer in internal exchange of goods and services, an exploratory research methodology is adopted and no assumptions are made about the relationship.2PDF created with pdfFactory trial version WWW,pdffactory.comData were gathered from survey responses from eighty service Doctoral thesis of philosophy domestic transfer pricing in services a value chain framework organisations and thirteen face-to-face interviews. Survey data were sought at two levels. Questions of a strategic nature were directed to corporateDoctoral thesis of philosophy domestic transfer pricing in services a value chain framework
management while questions pertinent to transfer pricing and value were sought from the divisional management who are actually involved in such transfRMIT UNIVERSITYSCHOOL OF ACCOUNTING AND LAWDOMESTIC TRANSFER PRICING IN SERVICES: A VALUE CHAIN FRAMEWORKSubmitted in fulfillment of the requirements Doctoral thesis of philosophy domestic transfer pricing in services a value chain framework d in internal transactions, and responsiveness of the internal supplier was the key factor for internal buyers. The research found that service organisations are external customer oriented and internal customer issues are secondary. The research results also demonstrate that no significant associati Doctoral thesis of philosophy domestic transfer pricing in services a value chain framework on exists between transfer pricing and internal customer perceived value.The current research contributes to the transfer pricing literature by providDoctoral thesis of philosophy domestic transfer pricing in services a value chain framework
ing insights to locus of transfer pricing decisions, transfer pricing methods employed by service organizations in Australia, objectives of transfer pRMIT UNIVERSITYSCHOOL OF ACCOUNTING AND LAWDOMESTIC TRANSFER PRICING IN SERVICES: A VALUE CHAIN FRAMEWORKSubmitted in fulfillment of the requirements Doctoral thesis of philosophy domestic transfer pricing in services a value chain framework s. As a research topic, this study is pioneering as It integrates for the first time, the constructs of transfer price and value in internal transactions Another unique feature of this research IS that it was earned out in another important but under-researched context of service organisationsPDF cr Doctoral thesis of philosophy domestic transfer pricing in services a value chain framework eated with pdfFactory trial version WWW pdffactory comTABLE OF CONTENTSParaTopicPageAbstract2List of Tables4List of Figures11Appendices14AcknowledgemeDoctoral thesis of philosophy domestic transfer pricing in services a value chain framework
nts15Declaration16CHAPTER 1: INTRODUCTION181.1Overview of the research topic191.2Two types of customers221.2.1External customers231.2.2Internal customRMIT UNIVERSITYSCHOOL OF ACCOUNTING AND LAWDOMESTIC TRANSFER PRICING IN SERVICES: A VALUE CHAIN FRAMEWORKSubmitted in fulfillment of the requirements RMIT UNIVERSITYSCHOOL OF ACCOUNTING AND LAWDOMESTIC TRANSFER PRICING IN SERVICES: A VALUE CHAIN FRAMEWORKSubmitted in fulfillment of the requirementsGọi ngay
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