@article{oai:oiu.repo.nii.ac.jp:00001068,
 author = {尾花, 忠夫 and Obana, Tadao},
 issue = {3},
 journal = {国際研究論叢 : 大阪国際大学紀要, OIU Journal of International Studies},
 month = {Mar},
 note = {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.},
 pages = {45--65},
 title = {振替価格研究の展開},
 volume = {33},
 year = {2020},
 yomi = {オバナ, タダオ}
}