Management control in the transfer pricing tax compliant multinational enterprise

Cools, M., Emmanuel, C. and Jorissen, A. (2008) Management control in the transfer pricing tax compliant multinational enterprise. Accounting, Organizations and Society, 33(6), pp. 603-628. (doi:10.1016/j.aos.2007.05.004)




This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes. Our analysis shows immediate effects of tax compliance on the design of organising controls with subsequent effects on planning, evaluating and rewarding controls which reveal a more coercive use of the MCS overall. We argue that modifications to the MCS cannot be understood without an appreciation of the MNEs’ fiscal transfer pricing compliance process.

Item Type:Articles
Glasgow Author(s) Enlighten ID:Emmanuel, Prof Clive
Authors: Cools, M., Emmanuel, C., and Jorissen, A.
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Accounting, Organizations and Society
Copyright Holders:Copyright © 2008 Elsevier
First Published:First published in Accounting, Organizations and Society 33(6):603-628
Publisher Policy:Reproduced in accordance with the copyright policy of the publisher

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