Purpose This paper aims to investigate the accounting logic inscribed in the SAP enterprise resource planning (ERP) system and how this accounting logic becomes effective in organizations. The authors draw on the notion of accounting logics by mobilizing the institutional logics literature...

Purpose – The purpose of this paper is to critically review the empirical transfer pricing literature as a means of determining the agenda for future research. Design/methodology/approach – The review is carried out primarily by searching databases, academic journals and books. Second,...