| Reference: | 一、中文部份
1.翟宜萱著，誘導主管制度責任目標之模式建立，國立中山大學企業管理研究所碩士論文，民國七十三年。
2.鍾慧貞著，由行為觀點分析聯合成本分攤與轉撥計價，國立政治大學會計研究所碩士論文，民國七十一年。
二、英文部份
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24. Watson, David J. H. & John V. Baumler, " Transfer Pricing : A Behavioral Context, " The Accounting Review ( July 1975 ), pp. 466-474. |
