This paper aims at reviewing the early contributions made by Italian scholars to the field of transfer pricing, from the works of Francesco Villa (1840, 1853) to the birth of Economia Aziendale (first half of the twentieth century). Though this topic has been traditionally overlooked in the Italian accounting literature, this study shows how Italian accountants were familiar with different methods of transfer pricing and elaborated certain original solutions. The intensive, mainly theoretic discussion for attaching a value to goods exchanged amongst segments of the same company indicates an early recognition of the potential influence of organisational structure, intermediate markets, coordination and differentiation that may have laid the platform for a greater integration between financial and cost accounting. Unfortunately this genuine debate suddenly stopped: the diffusion of Zappa’s theories partly explains this phenomenon.

Transfer pricing: early Italian contributions

Mura, Alessandro;
2010

Abstract

This paper aims at reviewing the early contributions made by Italian scholars to the field of transfer pricing, from the works of Francesco Villa (1840, 1853) to the birth of Economia Aziendale (first half of the twentieth century). Though this topic has been traditionally overlooked in the Italian accounting literature, this study shows how Italian accountants were familiar with different methods of transfer pricing and elaborated certain original solutions. The intensive, mainly theoretic discussion for attaching a value to goods exchanged amongst segments of the same company indicates an early recognition of the potential influence of organisational structure, intermediate markets, coordination and differentiation that may have laid the platform for a greater integration between financial and cost accounting. Unfortunately this genuine debate suddenly stopped: the diffusion of Zappa’s theories partly explains this phenomenon.
Transfer pricing; divisional profit; market value; cost basis
File in questo prodotto:
File Dimensione Formato  
mura2010.pdf

Solo gestori archivio

Tipologia: versione editoriale
Dimensione 124.75 kB
Formato Adobe PDF
124.75 kB Adobe PDF   Visualizza/Apri   Richiedi una copia

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11584/32188
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact