| Reference: | 一、中文部份
1. 中國石油公司內部資料:
(1)中國石油股份有限公司組織規程。
(2)中國石油公司推行責任中心制度計劃概要，民國77年。
(3)中國石油公司石化基本原料計價原則，民國78年。
(4)中國石油公司各單位績效衡量項目表，民國79年。
(5)中國石油公司高雄煉油總廠簡介。
(6)中國石油公司臺灣營業總處簡介。
(7)中國石油公司臺灣油礦探勘總處簡介。
(8)四十年來中國石油公司，台北:中國石油公司，民國75年。
(9)中國石油股份有限公司實施責任中心制度可行性之研究，台北:中國石油公司，民國78年。
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6. 鐘瑞五，多國藉企業內部商品移轉價格策略之研究，東吳大學會計學研究所碩士論文，民國78年。
7. 洪國田，美日在台企業移轉計價影響因素之實證研究，東吳大學會計學研究所碩士論文，民國79年。
8. 張台國，特殊存貨之會計處理──中油天然氣再生產之個案研究，東吳大學會計學研究所碩士論文，民國79年。
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12. 羅清泉，從行為激勵層面探討責任會計制度下之成本分攤，政治大學會計研究所碩士論文，民國74年。
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15. Kotler, Philip , Principles of Marketing，許是祥譯，行銷學通論，台北:中華企業管理發展中心，民國76年六版。
16. Robbins , S. P. , 0rganizational Behavior: Concepts , Controversies , and Applications, 黃麗莉，李茂興合譯，組織行為:管理心理學理論與實務，台北:揚智文化事業股份有限公司，民國79年一版。
17. 邱純枝，由組織理論觀點探討管理會計之運作，政治大學會計研究所碩士論文，民國74年。
18. 工商時報，民國80年4 月8 日，四版。
二、英文部份
A. 英文書籍:
1. Banke, R. L., & J. D. Edwards, Transfer Pricing: Techniques and Uses, National Association of Accountant,1980.
2.Hansen, D. R., Management Accounting, Pws-Kent,Inc ., 1990.
3. Horngren, C. T., & G. Foster, Cost Accounting: A Managerial Emphasis, 7th ed., Prentice-Hall International Edition, 1991.
4.Kaplan, R. S.,& A. A. Atkinson,Advanced Management Accounting, 2nd ed., Prentice-Hall, Inc., 1990.
5.Thomas, A. L., A Behavioral Analysis of JointCost Allocation and Transfer pricing, Stipes Publishing 1980.
6.Yin, R. K., Case Study Research:Design and Method, 6th ed., Sage Publication, Inc., 1990.
B.英文期刊及其他:
1.Abdel-Khalik, A. R., & L. J. Edwards , “Transfer Pricing – A Synthesis”, The Accounting Review (Jan. 1974), pp.8-23.
2.__________, “Transfer Pricing – A Synthesis: A Reply”, The Accounting Review (Apr. 1985), pp.355-358.
3. Aranoff, G., "Transfer Pricing for Short-Run Profit Maximization in Manufacturing", Journal of Cost management (Fall 1990), pp.37-43.
4. Ackelsberg, R., & G. YukI, "Negotiated Transfer Pricing and Conflict Resolution in Organization ", Decision Sciences (July 1979), pp.387-398.
5. Bailey, A. D., & W. J. Boe, "Goal and Resource Transfers in the Multigoal Organization", The Accounting Review (July 1976), pp.559-573.
6. Benke, R. L., J. D. Edwards, & A. R. Wheelovk, "Applying An Opportunity Cost General Rule for Transfer Pricing", Management Accounting (Jan. 1982), pp.44-48.
7. Borkowski, S. C.,"Environmental and Organizational Factors Affecting Transfer Pricing: A Survey ", Management Accounting Research (Fall 1990) , pp.78-99.
8. Cats-Baril, W. L., J. F. Gatti, & D. J. Grinnell ,"Transfer Pricing in a Dynamic Market", Management Accounting (February 1988),pp.30-33.
9. "Making Transfer Pricing Fit Yours Needs", CMA Magazine (June 1988), pp.40-44.
10. Cave, R. E., "Industrial Organization, Corporation Strategy and Sturcture",Journal of Economic Literture(March 1980), pp.64-92.
11. Chalos, P., & S. Haka, "Transfer Pricing under Bilateral Bargaining", The Accounting Review (July 1990), pp.624-641.
12. Charles, I., "The Economics Approach to Transfer Price", Accountancy (June 1985), pp.110-112.
13.________,"Transfer-Price Solution where Market Exists", Accountancy (July 1985), pp.96-99.
14. Cook, JR. P. W., "Decentralization and The Transfer-Price Problem", The Journal of Business (April 1955), pp.87-94.
15. Dean, J., "Decentralization and Intracompany Pricing “, Harvard Business Review (July 1955),pp.65-74.
16. Eccles, R.G., "Control with fairness in Transfer Pricing" , Harvard Business Review (November-December 1983), pp.149-161.
17. Fremgen, J. M., "Transfer Pricing and Managemant Goals", Management Accounting (December 1970),pp.25-31.
18. Gareth, R. T., & C. W. L. Hill, "Transaction cost analysis of Strategy-Structure Choice", Strategic Management (Vol. 9, 1988).
19. Grabski, S. V., "Transfer Pricing in Complex Organizations: A Review and Integration of Recent Empirical and Analytical Research”, Journal of Accounting Literature (Vol.4, 1985),pp.33-75.
20. GolembIewski, R. T., "Accountancy as a Function of Organizational Theory", The Accounting Review (April 1964), pp.331-341
21. Hayes, D. C., "The Contingency Theory of Managerial –Accounting” , The Accounting Review ( Jan. 1977 ) .
22. __________________ , The Contingency Theory of Managerial Accounting, { PH. D. Dissertation The Ohio State University, 1975.)
23. Hirshleifer, J., "On the Economics of Transfer Pricing", Journal of Business (July 1956), pp. 176-179.
24. Hopwood, A. G., "On Trying to Study Accounting in the context in Which it: Operates", Accounting Organizations and Society (1983), pp.287-305.
25. Kanodia, C., "Risk Sharing and Transfer Price Systems under Uncertainty", Journal of Accounting Research (Spring 1979), pp.74-98.
26. Kaplan, R. S., "The Role for Empirical Research in Management Accounting Research", Accounting, Organizations and Society(1986), pp.429-452.
27. Madison, R. L., "Responsibility Accounting and Transfer Pricing: Approach with Caution", Management Accounting (January 1979), pp.25-29.
28. Mays, R. L., "Divisional Performance Measurement and Transfer Pricing", Management Accounting (April 1982), pp.20-24.
29. National Association of Accountant, Research Paper # 30, "Accounting for Intercompany Transfers"
30. Ronen, J., “Transfer Pricing – A synthesis : A Comment”, The Accounting Review(April 1975), pp.351-354.
31.________, & G. Mckinney, “Transfer Pricing for Divisional Autonomy”, Journal of Accounting Research (Spring 1970), pp.99-112.
32.Schwab, R., “A Contribution Approach to Transfer Pricing “, Management Accounting, (Feb, 1975), pp.46-48.
33.Scott, c. s., P. C. Lawrence, & S. Linda, “Multinational Transfer Pricing “, Management Accounting (Jan. 1979).
34.Shaub, J. H., “Transfer Pricing in a Decentrat-tized Organization”, Management Accounting (April 1978), pp.33-36.
35.Spicer, B. H., “Towards an Organizational Theory of the Transfer Pricing Process”, Accounting, Organization and Society (Vol. 13, 1988), pp.303-322.
36.Swieringa, R. J., & J. H. Waterhouse, “Organi-zational views of Transfer Pricing”, Accounting, Organizations and Society (Vol.7, 1982), pp,149-165.
37. Tang, R. Y. W., "Transfer Pricing Practice in the United States and Japan; Multinational Transfer Pricing-Candian and British Perspective".
38. Tisdell , C. A., "Transfer Pricing: Technical and Productivity Change within the firm", Managerial and decision Economics (Vol.l0, 1989), pp.253- 256.
39. Watson, D. J. H., & J. V. Baumler, "Transfer Pricing: A Behavioral Context", The Accounting Review (July 1975), pp.466-474.
40. William, L. F., "Accounting for Performance Evaluation and Decision-making", Management Accounting (December 1976), pp.13-19.
41. Williamson, o. E., "Transaction-Cost Economics The Goverance of Contractural Relations", The Journal of Law and Economics (October 1979), pp.233-261.
42. Wu, F. H., & D. Sharp, "An Empirical study of Transfer Pricing Practice", The International Journal of Accounting, 1979, pp.71-99. |
