Negotiated transfer pricing: Effects of disposition, power, and media on resource allocation decisions
Date of Completion
January 2004
Keywords
Business Administration, Accounting
Degree
Ph.D.
Abstract
An integrated managerial accounting model for predicting the processes and outcomes of a dyadic transfer pricing negotiation scenario is developed from relevant theories of experimental economics, behavioral psychology, and information systems. The model utilizes the social characteristics of personality, the environment, and social role to define the initial process, the interaction, and the final result of a series of negotiating activities. ^ A behavioral experiment with 428 participants confirmed that the factors of personal disposition, social presence, and market structure could be utilized to identify correlative relationships between these causal variables and the profits earned as a result of negotiations. This study thereby contributes to the extant body of knowledge by demonstrating the existence of such relationships and organizing the related factors into a comprehensive theoretical model. ^
Recommended Citation
Kraten, Michael Larry, "Negotiated transfer pricing: Effects of disposition, power, and media on resource allocation decisions" (2004). Doctoral Dissertations. AAI3144589.
https://digitalcommons.lib.uconn.edu/dissertations/AAI3144589