Balanced scorecard for multinationals

Journal of Corporate Accounting and Finance

Volumn 13, Issue 6, 2002, Pages 31-40

  Landry, Steven P ^a   Chan, Wai Yee Canri ^a   Jalbert, Terrance ^b  

^a MONTEREY INSTITUTE OF INTERNATIONAL STUDIES   (United States)

^b UNIVERSITY OF HAWAII AT HILO   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33845792622     PISSN: 10448136     EISSN: 10970053     Source Type: Journal    
DOI: 10.1002/jcaf.10099     Document Type: Article

References (23)

1. A trend with a future: Strategy-focused groups at all levels are embracing the balanced scorecard. (1999, November–December). The New Corporate Review, 7(6).
2. Abdel-Khalik, A., & Lusk, E. (1974, January). Transfer pricing—A synthesis. The Accounting Review, 8–23.
3. Anderson, H., Cobbold, I., & Lawrie, G. (2001). Balanced scorecard implementation in SMEs: Reflection on literature and practice. Proceedings of the Stimulating Manufacturing Excellence in Small and Medium Enterprises Annual Conference (pp. 1–10).
4. Anthony, R.N., & Govindarajan, V. (1998). Management control systems (9th international ed.). New York: Irwin/McGraw-Hill.
5. Benke, R.L., &, J.D.Edwards (1980, June). Transfer pricing: Techniques and uses. Management Accounting, 44–46.
6. Borkowski, S.C. (1988). An investigation into the divergence of theory from practice regarding transfer pricing methods. Doctoral dissertation, Temple University.
7. Brewer, P. (2002, January). Putting strategy into the balanced scorecard. Strategic Finance, 44–52.
8. Chan, W.Y.C. (2001). International transfer pricing: A comparison of two models. Doctoral dissertation, The Flinders University of South Australia.
9. Choi, F.D.S., & Mueller, G.G. (1992). International accounting (2nd ed.). Upper Saddle River, NJ: Prentice Hall.
10. Christopher, P. (1994, September). Transfer pricing in multinational companies. Management Accounting—London, 72(8), 44-50.
11. Eiteman, D.K., Stonehill, A., & Moffett, M. (1998). Multinational business finance (8th ed.). Reading, MA: Addison-Wesley.
12. Furnald, G. (2001, February 1). On balance almost 10 years after developing the balanced scorecard, authors Robert Kaplan and David Norton share what they've learned. CFO Magazine, 17(2), 72–77.
13. Horngern, C.T., Foster, G., & Datar, S.M. (2000). Cost accounting: A managerial emphasis. (10th international ed.). Upper Saddle River, NJ: Prentice Hall Inc.
14. Humphreys, B. (1994). International transfer pricing: More important than ever before! CMA Magazine, 68(4), 24–26.
15. Kaplan, R.S., & Norton, D.P. (1992, January/February). The balanced scorecard measures that drive performance. Harvard Business Review, 71–79.
16. Kaplan, R.S., & Norton, D.P. (1996a). The balanced scorecard: Translating strategy into action. Boston, MA: Harvard Business School Press.
17. Kaplan, R.S., & Norton, D.P. (1996b). Using the balanced scorecard as a strategic management system. Harvard Business Review, 74(1), 75–85.
18. Khan, Z.U., & Ravenscroft, S. (1992). Transfer pricing in Europe 1992. Journal of International Accounting Auditing & Taxation, 1(1), 51–60.
19. Kershaw, R., & Kershaw, S. (2001, Winter). Developing a balanced scorecard to implement strategy at St. Elsewhere Hospital. Management Accounting Quarterly, 28–35.
20. Simons, R. (2000). Performance measurement and control systems for implementing strategy. Upper Saddle River, NJ: Prentice Hall.
21. Tang, R. (1992, February). Transfer pricing in the 1990s. Management Accounting, 73(8), 22–26.
22. Tang, R. (1997). Intrafirm trade and global transfer pricing regulations. Westport, CT: London.
23. U.S. General Accounting Office (GAO). (1992). International taxation: Problems persist in determining tax effects of intercompany prices. Washington, DC: Author.