{"id":"https://openalex.org/W4246718173","doi":"https://doi.org/10.1016/0361-3682(88)90006-2","title":"Towards an organizational theory of the transfer pricing process","display_name":"Towards an organizational theory of the transfer pricing process","publication_year":1988,"publication_date":"1988-01-01","ids":{"openalex":"https://openalex.org/W4246718173","doi":"https://doi.org/10.1016/0361-3682(88)90006-2"},"language":"en","primary_location":{"id":"doi:10.1016/0361-3682(88)90006-2","doi":"https://doi.org/10.1016/0361-3682(88)90006-2","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0361-3682(88)90006-2","pdf_url":null,"source":{"id":"https://openalex.org/S198892436","display_name":"Accounting Organizations and Society","issn_l":"0361-3682","issn":["0361-3682","1873-6289"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1-star","ft50","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Organizations and Society","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5043117509","display_name":"Barry H. Spicer","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I181233156","display_name":"University of Oregon","ror":"https://ror.org/0293rh119","country_code":"US","type":"education","lineage":["https://openalex.org/I181233156"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Barry H. Spicer","raw_affiliation_strings":["University of Oregon, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Oregon, USA","institution_ids":["https://openalex.org/I181233156"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5043117509"],"corresponding_institution_ids":["https://openalex.org/I181233156"],"apc_list":{"value":4040,"currency":"USD","value_usd":4040},"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":80,"citation_normalized_percentile":{"value":0.55053191,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"13","issue":"3","first_page":"303","last_page":"322"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9922000169754028,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9922000169754028,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0027000000700354576,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.002300000051036477,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/transfer-pricing","display_name":"transfer pricing","score":1.0},{"id":"https://openalex.org/keywords/organizational-theory","display_name":"organizational theory","score":0.7720000147819519},{"id":"https://openalex.org/keywords/decentralized-firms","display_name":"decentralized firms","score":0.828000009059906},{"id":"https://openalex.org/keywords/internal-control-system","display_name":"internal control system","score":0.5929999947547913},{"id":"https://openalex.org/keywords/transaction-costs","display_name":"transaction costs","score":0.5929999947547913}],"concepts":[{"id":"https://openalex.org/C2777203310","wikidata":"https://www.wikidata.org/wiki/Q646278","display_name":"Transfer pricing","level":3,"score":0.9280811548233032},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.6230440735816956},{"id":"https://openalex.org/C68489960","wikidata":"https://www.wikidata.org/wiki/Q2370659","display_name":"Transactional leadership","level":2,"score":0.5250903367996216},{"id":"https://openalex.org/C78909007","wikidata":"https://www.wikidata.org/wiki/Q149584","display_name":"Organizational theory","level":2,"score":0.49077972769737244},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.48315662145614624},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.47070571780204773},{"id":"https://openalex.org/C2776960227","wikidata":"https://www.wikidata.org/wiki/Q2586354","display_name":"Knowledge transfer","level":2,"score":0.46817559003829956},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4631912410259247},{"id":"https://openalex.org/C31845852","wikidata":"https://www.wikidata.org/wiki/Q899279","display_name":"Management control system","level":3,"score":0.4517289698123932},{"id":"https://openalex.org/C180925905","wikidata":"https://www.wikidata.org/wiki/Q7915726","display_name":"Variable pricing","level":2,"score":0.42767611145973206},{"id":"https://openalex.org/C185632549","wikidata":"https://www.wikidata.org/wiki/Q48967834","display_name":"Investment theory","level":3,"score":0.4217192828655243},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.37648364901542664},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3669235408306122},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.33872878551483154},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.2804812788963318},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2685012221336365},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.18396642804145813},{"id":"https://openalex.org/C106159729","wikidata":"https://www.wikidata.org/wiki/Q2294553","display_name":"Financial economics","level":1,"score":0.11959055066108704},{"id":"https://openalex.org/C181236170","wikidata":"https://www.wikidata.org/wiki/Q848354","display_name":"Capital asset pricing model","level":2,"score":0.0},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.0},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/0361-3682(88)90006-2","doi":"https://doi.org/10.1016/0361-3682(88)90006-2","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0361-3682(88)90006-2","pdf_url":null,"source":{"id":"https://openalex.org/S198892436","display_name":"Accounting Organizations and Society","issn_l":"0361-3682","issn":["0361-3682","1873-6289"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1-star","ft50","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Organizations and Society","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Reduced inequalities","score":0.5299999713897705,"id":"https://metadata.un.org/sdg/10"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":31,"referenced_works":["https://openalex.org/W73735733","https://openalex.org/W85844224","https://openalex.org/W143918589","https://openalex.org/W184695254","https://openalex.org/W1498488428","https://openalex.org/W1564010203","https://openalex.org/W1572028428","https://openalex.org/W1582975056","https://openalex.org/W1606726762","https://openalex.org/W1684540946","https://openalex.org/W1855283887","https://openalex.org/W1973308529","https://openalex.org/W2003934805","https://openalex.org/W2005721219","https://openalex.org/W2012373059","https://openalex.org/W2015930340","https://openalex.org/W2032831085","https://openalex.org/W2032959877","https://openalex.org/W2033023833","https://openalex.org/W2066353855","https://openalex.org/W2071051488","https://openalex.org/W2083062981","https://openalex.org/W2464380943","https://openalex.org/W2608719553","https://openalex.org/W2752617332","https://openalex.org/W2796786731","https://openalex.org/W3208840309","https://openalex.org/W3216729405","https://openalex.org/W4234482624","https://openalex.org/W4403424371","https://openalex.org/W7136387702"],"related_works":["https://openalex.org/W3123477169","https://openalex.org/W2370134106","https://openalex.org/W1845472193","https://openalex.org/W7097360583","https://openalex.org/W2608719553","https://openalex.org/W2049240194","https://openalex.org/W35845176","https://openalex.org/W7029017599","https://openalex.org/W3216729405","https://openalex.org/W1479975441"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":3},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":6},{"year":2013,"cited_by_count":4}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2022-05-12T00:00:00"}