Protecting the General Interest and Determining Internal Transfer Prices (notice n° 144379)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01293cam a2200193 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112024009.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Le Maître, Didier |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Protecting the General Interest and Determining Internal Transfer Prices |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1995.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 15 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | It is usually considered that central enterprise direction has as its sole object the advancement of the interests of the firm. Application of economic regulation theory and public choice theory to the study of management actions provokes a questioning of their role, equity and legitimacy. These questions underlie this exposition of the implications and risks of according special privilege to the role of management in advancing the interests of the firm. On the other hand this does not stand in the way of maintaining the superiority of actions at different levels of responsability and of justifying the intervention of central management in regard to setting transfer prices. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | transfer prices |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | regulation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | general interest |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 1 | 2 | 1995-12-01 | p. 105-124 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-1995-2-page-105?lang=en">https://shs.cairn.info/journal-accounting-auditing-control-1995-2-page-105?lang=en</a> |
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