Background
Emmanuel, Clive Robert was born on May 23, 1947 in Swansea, Wales. Son of Ivor and Gwladys (Williams) Emmanuel.
(This text's great achievement has been to place managemen...)
This text's great achievement has been to place management accounting in its proper context within a realistic management control system. Without ignoring the technical side of management accounting, the authors demonstrate vividly that the behavioural and organizational aspects are of equal importance. 'The beauty of the book is its completeness and coherence. It is eminently accessible to students and can be used equally as a self-contained unit in second year teaching or as the foundation for part of a third year course ... - It deserves the attention of anybody teaching management accounting on degree courses and is strongly recommended for consideration for adoption for second and third year courses.' British Accounting Review
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(Transfer pricing is the process in which monetary value i...)
Transfer pricing is the process in which monetary value is placed on the internal flows of goods and services within enterprises. It is applied in large and small organizations in both the private and public sectors and, increasingly, the flows cross national boundaries. Transfer pricing is therefore pervasive in the modern business environment. This text provides an integrated examination of the domestic and international problems affecting management control and profit performance. Economic, organisational and behavioural perspectives are employed and empirical evidence from around the world is presented to indicate the complexities of handling interdependence. The discretion allowed the multi-national enterprise to set transfer prices and the recent responses of host governments and fiscal agencies illustrate this complexity on a global scale after first addressing the "simpler" domestic situation. The influence of transfer pricing to affect and be affected by managerial behaviour is an underlying theme of this book.
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Emmanuel, Clive Robert was born on May 23, 1947 in Swansea, Wales. Son of Ivor and Gwladys (Williams) Emmanuel.
Bachelor of Science in Economics, U. Wales, 1971; Master of Arts, U. Lancaster, 1972; Doctor of Philosophy, U. Lancaster, 1976.
Assistant clerical trainee, British Steel Corporation, Port Talbot, Wales, 1963-1968;
lecturer, U. Lancaster, United Kingdom, 1974-1979;
senior lecturer, U. College Aberystwyth, Dyfeo, United Kingdom, 1979-1987;
Arthur Young professor, department head, U. Glasgow, Scotland, since 1987. Visiting associate professor of University Kansas, Lawrence, 1980-1982. Advisor Accounting Standards Committee London, 1986-1989.
Chairman higher education liaison group committee Chartered Institute Management Accts., London, since 1986. Consultant World Bank, Shell, Post Office, many others, since 1987. Visiting professor Deakin U., 1994.
(This text's great achievement has been to place managemen...)
(Transfer pricing is the process in which monetary value i...)
(Will be shipped from US. Used books may not include compa...)
Treasurer, chairman Commins Coch Primary School, Aberystwyth, 1983-1985. Member Institute Chartered Adminstrs. and Sections, Strathendrick Rugby Football Club (vice president, coach 1988-1991, president 1991-1993).
Married Gillian Christine Smith, September 30, 1972. Children: Rhian Emily, Robert Owain, Bethan Sarah.