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    The political economy of international transfer pricing, 1945–1994: State, capital and the decomposition of class

    Armstrong, Mark Anthony
    Critical Perspectives on Accounting, 08/1998, Vol.9(4), pp.391-432 [Revue évaluée par les pairs]
    Elsevier (via CrossRef)
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    Titre: The political economy of international transfer pricing, 1945–1994: State, capital and the decomposition of class
    Auteur: Armstrong, Mark Anthony
    Fait partie de: Critical Perspectives on Accounting, 08/1998, Vol.9(4), pp.391-432
    Identifiant: 10452354 (ISSN); http (DOI)

    • Article
    Sélectionner

    The political economy of international transfer pricing, 1945–1994: State, capital and the decomposition of class

    Armstrong, Mark Anthony
    Critical perspectives on accounting, August 1998, Vol.9(4), pp.391-432 [Revue évaluée par les pairs]
    ScienceDirect Journals (Elsevier)
    Disponible
    Plus…
    Titre: The political economy of international transfer pricing, 1945–1994: State, capital and the decomposition of class
    Auteur: Armstrong, Mark Anthony
    Sujet: Business
    Description: Calls to investigate thePolitical Economyof accounting and modes of economic regulation in advanced capitalism were commonplace throughout the 1980s. Such calls highlighted the pressing need to reject neo-classical state theory and to constructradicaltheories of the state in order to understand the processes by which regulatory public policy is produced (Tinker, 1984). In taking up this challenge, this paper argues that insufficient attention has been paid to the consequences for economic regulation by the Bourgeois nation-state of the internationalisation of capitalist social relations. Focussing on the regulation of international transfer pricing, this paper argues that state-centred perspectives are conceptually inadequate and that Neo-classical analyses are methodologically and conceptually blind to the intimate connection of international transfer pricing with the internationalisation of capitalist social relations post-1945. By developing a materialist critique within the...
    Fait partie de: Critical perspectives on accounting, August 1998, Vol.9(4), pp.391-432
    Identifiant: 1045-2354 (ISSN); 1095-9955 (E-ISSN); 10.1006/cpac.1997.0211 (DOI)