Transferring priorities: a three-act play on transfer pricing

We present the discourse which surrounds the implementation of a transfer pricing system for a major company in the financial services sector. This discourse is superficially mundane and yet constitutes a problematic piece of text for which several readings are possible. Rather than close down inter...

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Veröffentlicht in:Critical perspectives on accounting 2001-02, Vol.12 (1), p.87-113
Hauptverfasser: McAulay, L., Scrace, A., Tomkins, C.R.
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container_title Critical perspectives on accounting
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creator McAulay, L.
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description We present the discourse which surrounds the implementation of a transfer pricing system for a major company in the financial services sector. This discourse is superficially mundane and yet constitutes a problematic piece of text for which several readings are possible. Rather than close down interpretation by imposing a single reading, we develop a critique which juxtaposes critical perspectives and references to the text. The paper illustrates the many ways in which critical perspectives are relevant to an understanding of practice. In broad terms, the power of accounting is illustrated through its agenda-shaping potential, and shaping the agenda is shown to be capable of countering this power. A final section suggests that critical perspectives offer a more enlightened and optimistic programme than does the discourse of transfer pricing, which is to be found in practice.
doi_str_mv 10.1006/cpac.2000.0415
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subjects Accounting
Business accounting
Financial services
Transfer pricing
title Transferring priorities: a three-act play on transfer pricing
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