Transfer pricing dalam sudut pandang teoritis yang berbeda
Antonius Grivaldi Sondakh
Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat
The development of research in the field of management accounting today’s increasingly dynamic. The re-searchers in the development of research hypotheses, not only use theories from the economics perspective which are central of they science, but also consider the theories developed in other perspective such as psychology and sociology. Economics theories, psychological theories, and sociological theories are used interchangeably and simultaneously in response to the phenomena occurring in the field of management accounting. With various assumptions underlying these theories, they are actually complementing one another. This raises the impression that the real in the social sciences such as accountancy, will always be in touch with another discipline to be able to answer every phenomenon that appears, both organizational behavior, individuals, or with the environment. Especially for transfer pricing topics, recording progress and new discoveries that come into contact with a variety of disciplines, at least broaden the knowledge and understanding of what variables are interrelated in considering transfer pricing. The purpose of this article is to present the wealth of the region ac-counting studies that have been penetrated in a variety of disciplinary perspectives, not just economics but also psychology.
Keywords: transfer pricing, economics theory, psychology theory
5. Antonius Grivaldi Sondakh