Hummel, Katrin; Pfaff, Dieter; Bisig, Benedikt - In: Journal of Accounting & Organizational Change 15 (2019) 2, pp. 198-230
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....
