Subjectivity and fairness in bonus plans: A TRANSFER PRICING APPROACH - study case

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This case deals with a company in the recycling industry that faces the challenge of rapid organic growth in its customer base, as well as large capital investments. The company struggles with updating its transfer pricing system. The case illustrates how this leads to conflicts about bonus plans among division heads. The discussion of the case is open-ended. It specifically fosters understanding the role of operating leverage for profitability, as well as distributive fairness in bonus plans.
Original languageEnglish
JournalInternational Journal of Strategic Management
Volume21
Issue number1
Pages (from-to)48-56
Number of pages9
ISSN1555-2411
DOIs
Publication statusPublished - 06.2021

    Research areas

  • Management studies - time-driven Activity-based Costing, teaching notes, transfer pricing, bonus plan, fairness

DOI

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Researchers

  1. Tina Gottmann

Publications

  1. Charting the Emerging Business Ecosystem of Fintechs and Banks
  2. Individual modernity
  3. Export entry, export exit and productivity in German manufacturing industries
  4. Regionale Unterschiede der Netznutzungsentgelte
  5. Der Leseunterricht aus der Sicht der Lehrkräfte
  6. Ant seed predation, pesticide applications and farmers income from tropical multi-cropping gardens
  7. Das Verhaltensexperiment
  8. Statutentheorie
  9. Future thought and the self-regulation of energization
  10. Working in regional agro-food networks – Strengthening rural development through cooperation
  11. Germany's trade in goods
  12. International trade and firm performance: a survey of empirical studies since 2006
  13. Mit dem Schatten zur Sonne
  14. Task-in-Process in Breakout Rooms eines aufgabenbasierten Videokonferenzprojekts
  15. A cultural theory of regimes
  16. Gaining Regional Competitiveness by Increasing Employer Attractiveness in Small and Medium-Sized Enterprises
  17. Kompetenzorientiertes Feedback im Mathematikunterricht
  18. Identification of unexpected hydrides in Mg-20 wt% Dy alloy by high-brilliance synchrotron radiation
  19. Photochemistry of 9-acridinecarboxaldehyde in aqueous media
  20. Best practice for bio-waste collection as a prerequisite for high-quality compost
  21. Warum Unternehmen scheitern
  22. Markets, technology and environmental regulation
  23. The 'Games' People Play
  24. Introduction to the Special Section
  25. Tectono-climatic controls of the early rift alluvial succession
  26. Mismatches in the ecosystem services-wellbeing nexus: a case study for Chilean Patagonia
  27. On the Problematic Productivity of Hype
  28. Arbeitsplatzdynamik in den Industriebetrieben in Mecklenburg-Vorpommern 1998/99
  29. Mainstream Economy, Development Politics, Sufficiency
  30. Paradoxien entfalten
  31. CSU des Nordens
  32. ADORE – Teaching Struggling Adolescent Readers in European Countries
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