Special Interest Forum on the Interface between Managerial Accounting and Tax

IF 1.4 Q3 BUSINESS, FINANCE Journal of Management Accounting Research Pub Date : 2021-04-01 DOI:10.2308/JMAR-10760

Tim Baldenius, Scott D. Dyreng

引用次数: 3

Abstract

Many fundamental managerial accounting topics intersect with the corporate tax function. For example, transfer prices, which firms use for the purpose of performance evaluation, can have a dramatic effect on corporate income taxes. While some studies examine the intersection of managerial accounting and corporate income tax, the topics are most commonly researched in isolation. We believe our understanding of managerial accounting and corporate income tax issues can be significantly enhanced through concerted efforts to consider them jointly as they relate to a variety of issues.

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关于管理会计与税务接口的特别利益论坛

许多基本的管理会计主题都与公司税收职能相交叉。例如，公司用于绩效评估的转让价格可能会对公司所得税产生巨大影响。虽然一些研究考察了管理会计和公司所得税的交叉点，但这些主题通常是孤立研究的。我们相信，我们对管理会计和企业所得税问题的理解可以通过共同努力来显著提高，因为它们涉及各种问题。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Management Accounting Research BUSINESS, FINANCE-

CiteScore

2.90

自引率

5.90%

发文量

期刊介绍： The mission of the Journal of Management Accounting Research (JMAR) is to advance the theory and practice of management accounting through publication of high-quality applied and theoretical research, using any well-executed research method. JMAR serves the global community of scholars and practitioners whose work impacts or is informed by the role that accounting information plays in decision-making and performance measurement within organizations. Settings may include profit and not-for profit organizations, service, retail and manufacturing organizations and domestic, foreign, and multinational firms. JMAR furthermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original research with novel implications to improve practice and disseminate the best managerial accounting practices are encouraged.