Transfer pricing: a bibliometric analysis of the international literature

Detalhes bibliográficos
Autor(a) principal: Schäfer, Joice Denise
Data de Publicação: 2015
Outros Autores: Petri, Sérgio Murilo, Gasparetto, Valdirene, Mattos, Lucas dos Santos
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Internext
Texto Completo: https://internext.espm.br/internext/article/view/293
Resumo: The decentralization of decision-making to ensure faster and more efficient process control has become commonplace among companies in the current market.  The performance of responsibility centers is periodically assessed and a decisive factor in this assessment is the correct definition of transfer prices for products and services. Thus, the aim of the present study is to search for and analyze studies conducted from 2000 onwards regarding transfer pricing as a tool for performance assessment using a process known as ProKnow-C (Knowledge Development Process – Constructivist), whose objective is to build knowledge from a constructivist perspective based on a researcher’s interests and limitations. The result was a  bibliographic profile of 14 articles. The bibliographic profile was analyzed in order to identify the scientific recognition of the articles, authors referenced and the most prominent journals in terms of publications on the topic under study.  
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spelling Transfer pricing: a bibliometric analysis of the international literaturePreços de transferência: uma análise bibliométrica da literatura internacionalTransfer pricesPerformance assessmentBibliometricsPreços de transferênciaAvaliação de desempenhoBibliometriaPreços de TransferênciaThe decentralization of decision-making to ensure faster and more efficient process control has become commonplace among companies in the current market.  The performance of responsibility centers is periodically assessed and a decisive factor in this assessment is the correct definition of transfer prices for products and services. Thus, the aim of the present study is to search for and analyze studies conducted from 2000 onwards regarding transfer pricing as a tool for performance assessment using a process known as ProKnow-C (Knowledge Development Process – Constructivist), whose objective is to build knowledge from a constructivist perspective based on a researcher’s interests and limitations. The result was a  bibliographic profile of 14 articles. The bibliographic profile was analyzed in order to identify the scientific recognition of the articles, authors referenced and the most prominent journals in terms of publications on the topic under study.  A descentralização da tomada de decisão com o intuito de tornar o controle dos processos mais rápido e eficiente tem se tornado algo comum nas empresas do mercado atual. Os centros de responsabilidade tendem a ter seus desempenhos avaliados periodicamente, sendo a correta definição dos preços de transferência de produtos e serviços um dos fatores decisivos para uma avaliação desses centros. Desta forma, o objetivo deste trabalho é a busca, seleção e análise de portfólio bibliográfico relacionado aos preços de transferência sob o enfoque da avaliação de desempenho, a partir de um processo denominado ProKnow-C (Knowledge Development Process – Constructivist) que tem como objetivo construir conhecimento a partir dos interesses e delimitações de um pesquisador, segundo a visão construtivista. Como resultado identificou-se o portfólio bibliográfico constituído por 15 artigos. A partir de análise do portfólio bibliográfico identificou-se a relevância científica dos artigos publicados, os autores que são referências e os periódicos que mais se destacam nas publicações sobre o tema pesquisado. Escola Superior de Propaganda e Marketing - ESPM2015-12-18info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://internext.espm.br/internext/article/view/29310.18568/1980-4865.10371-85Internext - International Business and Management Review ; Vol. 10 No. 3 (2015): September/December 2015; 71-85Internext; v. 10 n. 3 (2015): SETEMBRO/DEZEMBRO; 71-851980-4865reponame:Internextinstname:Escola Superior de Propaganda e Marketing (ESPM)instacron:ESPMporenghttps://internext.espm.br/internext/article/view/293/252https://internext.espm.br/internext/article/view/293/258Copyright (c) 2015 Internext - Revista Eletrônica de Negócios Internacionais da ESPMinfo:eu-repo/semantics/openAccessSchäfer, Joice DenisePetri, Sérgio MuriloGasparetto, ValdireneMattos, Lucas dos Santos2023-06-06T20:32:53Zoai:ojs.emnuvens.com.br:article/293Revistahttps://internext.espm.br/internextPRIhttps://internext.espm.br/internext/oaiinternext@espm.br1980-48651980-4865opendoar:2023-06-06T20:32:53Internext - Escola Superior de Propaganda e Marketing (ESPM)false
dc.title.none.fl_str_mv Transfer pricing: a bibliometric analysis of the international literature
Preços de transferência: uma análise bibliométrica da literatura internacional
title Transfer pricing: a bibliometric analysis of the international literature
spellingShingle Transfer pricing: a bibliometric analysis of the international literature
Schäfer, Joice Denise
Transfer prices
Performance assessment
Bibliometrics
Preços de transferência
Avaliação de desempenho
Bibliometria
Preços de Transferência
title_short Transfer pricing: a bibliometric analysis of the international literature
title_full Transfer pricing: a bibliometric analysis of the international literature
title_fullStr Transfer pricing: a bibliometric analysis of the international literature
title_full_unstemmed Transfer pricing: a bibliometric analysis of the international literature
title_sort Transfer pricing: a bibliometric analysis of the international literature
author Schäfer, Joice Denise
author_facet Schäfer, Joice Denise
Petri, Sérgio Murilo
Gasparetto, Valdirene
Mattos, Lucas dos Santos
author_role author
author2 Petri, Sérgio Murilo
Gasparetto, Valdirene
Mattos, Lucas dos Santos
author2_role author
author
author
dc.contributor.author.fl_str_mv Schäfer, Joice Denise
Petri, Sérgio Murilo
Gasparetto, Valdirene
Mattos, Lucas dos Santos
dc.subject.por.fl_str_mv Transfer prices
Performance assessment
Bibliometrics
Preços de transferência
Avaliação de desempenho
Bibliometria
Preços de Transferência
topic Transfer prices
Performance assessment
Bibliometrics
Preços de transferência
Avaliação de desempenho
Bibliometria
Preços de Transferência
description The decentralization of decision-making to ensure faster and more efficient process control has become commonplace among companies in the current market.  The performance of responsibility centers is periodically assessed and a decisive factor in this assessment is the correct definition of transfer prices for products and services. Thus, the aim of the present study is to search for and analyze studies conducted from 2000 onwards regarding transfer pricing as a tool for performance assessment using a process known as ProKnow-C (Knowledge Development Process – Constructivist), whose objective is to build knowledge from a constructivist perspective based on a researcher’s interests and limitations. The result was a  bibliographic profile of 14 articles. The bibliographic profile was analyzed in order to identify the scientific recognition of the articles, authors referenced and the most prominent journals in terms of publications on the topic under study.  
publishDate 2015
dc.date.none.fl_str_mv 2015-12-18
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://internext.espm.br/internext/article/view/293
10.18568/1980-4865.10371-85
url https://internext.espm.br/internext/article/view/293
identifier_str_mv 10.18568/1980-4865.10371-85
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://internext.espm.br/internext/article/view/293/252
https://internext.espm.br/internext/article/view/293/258
dc.rights.driver.fl_str_mv Copyright (c) 2015 Internext - Revista Eletrônica de Negócios Internacionais da ESPM
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2015 Internext - Revista Eletrônica de Negócios Internacionais da ESPM
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Escola Superior de Propaganda e Marketing - ESPM
publisher.none.fl_str_mv Escola Superior de Propaganda e Marketing - ESPM
dc.source.none.fl_str_mv Internext - International Business and Management Review ; Vol. 10 No. 3 (2015): September/December 2015; 71-85
Internext; v. 10 n. 3 (2015): SETEMBRO/DEZEMBRO; 71-85
1980-4865
reponame:Internext
instname:Escola Superior de Propaganda e Marketing (ESPM)
instacron:ESPM
instname_str Escola Superior de Propaganda e Marketing (ESPM)
instacron_str ESPM
institution ESPM
reponame_str Internext
collection Internext
repository.name.fl_str_mv Internext - Escola Superior de Propaganda e Marketing (ESPM)
repository.mail.fl_str_mv internext@espm.br
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