Purpose: This paper aims to draw on Adler and Borys’ (1996) concept of an enabling use of bureaucracy to examine how the integration of a single-book tax-compliant transfer pricing system into the management control system is related to the perceived success of that transfer pricing system....

This paper examines how the integration of a single-book tax compliant transfer pricing system into the management control system is related to the perceived success of that transfer pricing system. To identify the relationships, we use results from survey data from Swiss multinational firms...