The OECD seeks to align transfer pricing and profit taxation with value creation but fails to provide a clear definition. This paper argues that value creation requires international cooperation and that the profit tax base should therefore be allocated according to standards commonly considered...

By adopting a firm-focused perspective to value creation in order to unveil the firm-specific meanings and interpretations of value creation, the paper explores how companies with a different position in a global value chain perceive the internal and external value they create. Based on...

With the rising popularity of the Internet, interactions between companies and their consumers have become more common and meaningful. Researchers often tend to apply the metaphor of community to these on-line networks of B2C relationships. However, this term implies durability and a long-term...

The article sets out to explore how conflicting institutional logics of support organizations influence their value creation. Value creation undertaken by support organizations does not directly reflect their missions. Even though one can generalize that all support organizations should adjust...