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振替価格研究の展開
https://oiu.repo.nii.ac.jp/records/1068
https://oiu.repo.nii.ac.jp/records/106898567f31-0cd9-4ede-98a9-45b5d0718c97
名前 / ファイル | ライセンス | アクション |
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33-3-045 (791.7 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2020-04-02 | |||||
タイトル | ||||||
タイトル | 振替価格研究の展開 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Development of Transfer Pricing Research | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 振替価格 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 業績評価 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 事業部制組織 | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
尾花, 忠夫
× 尾花, 忠夫 |
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抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The purpose of this paper is to clarify how transfer prices were incorporated into management accounting. In order to achieve this, the traditional wisdom of R. W. Scapens (1985) was used. That is, considering how transfer prices are explained in management accounting texts. From this, we examined if there was a certain agreement among researchers. As a result, it is clearly indicated that the transfer price was taken from the viewpoint of performance evaluation in the responsibility center. In addition, based on this result, this paper also focused on research by David Solomons, because his research made performance evaluation in the division system a problem. Examination of this research shows that his work was the culmination of transfer pricing research in the 1960s. | |||||
書誌情報 |
国際研究論叢 : 大阪国際大学紀要 en : OIU Journal of International Studies 巻 33, 号 3, p. 45-65, 発行日 2020-03-31 |
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出版者 | ||||||
出版者 | 大阪国際大学・大阪国際大学短期大学部 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 0915-3586 | |||||
ページ属性 | ||||||
値 | P | |||||
記事種別(日) | ||||||
値 | 論文 | |||||
記事種別(英) | ||||||
言語 | en | |||||
値 | Article | |||||
雑誌書誌ID | ||||||
値 | AN10110523 | |||||
表示順 | ||||||
値 | 4 |