Managerial behavioral problem of transfer pricing practice: a descriptive study in Telekom Malaysia Berhad

Transfer pricing concerns both academics and practitioners. It is one of the most debated topics in management accounting because its rules are a potential source of conflict and the objectives set are hard to be achieved. Despite all this problem, it is very important to establish a good transfer pricing scheme or system in an organization as it is being used in global companies with sub-divisions located around the world.