Skip to main content
SpringerLink
Log in

Transfer pricing in complex organizations: a review and integration of recent empirical and analytical research

  • Chapter
Readings in Accounting for Management Control

Abstract

Transfer pricing literature can be categorized according to the type of model employed and whether it is analytical or empirical. The major models are economic [based on Hirshleifer, 1956]; mathematical programming [Dopuch and Drake, 1964]; and behavioural [Watson and Baumler, 1975]. The objective of this paper is to review the recent literature (1974–1983) on transfer pricing and to try to discern future directions and possibilities for research. In particular, research relating to the major theoretical models (economic, mathematical programming, and behavioural) and other more ad hoc approaches is integrated with the empirical research on transfer pricing practices. In addition, the behavioural and organizational implications of transfer pricing are addressed with respect to the issues of organizational optimization, and integration and differentiation.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Log in via an institution
Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 39.99
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 54.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

Bibliography

  • Abdel-khalik, A.R. and E.J. Lusk, ‘Transfer Pricing — A Synthesis,’ The Accounting Review (January 1974), pp. 8-23.

    Google Scholar 

  • —, ‘Transfer Pricing — A Synthesis: A Reply,’ The Accounting Review (April 1975), pp. 355-58.

    Google Scholar 

  • Ackelsberg, R. and G. Yukl, ‘Negotiated Transfer Pricing and Conflict Resolution in Organizations,’ Decision Sciences (July 1979), pp. 387-98.

    Google Scholar 

  • Adams, J.S., ‘Inequity in Social Exchange,’ in L. Berkowitz (Ed.), Advances in Experimental Social Psychology, Vol. 2 (New York: Academic Press, 1965).

    Google Scholar 

  • Baily, A.D. and W.J. Boe, ‘Goal and Resource Transfers in the Multigoal Organization,’ The Accounting Review (July 1976), pp. 559-73.

    Google Scholar 

  • Baumol, W.J. and T. Fabian, ‘Decomposition, Pricing For Decentralization and External Economies,’ Management Science (September, 1964), pp. 1-13.

    Google Scholar 

  • Benke, R.L. and A.B. Caster, ‘Information Systems and Fixed Costs in Multi-divisional Companies,’ Cost and Management (March–April 1983), pp. 21-25.

    Google Scholar 

  • —, ‘An Application of the General Rule for Transfer Pricing: The Birch Paper Company Case,’ The Accountant’s Magazine (August 1981), pp. 259-62.

    Google Scholar 

  • Benke, R.L. and J.D. Edwards,’ should You Use Transfer Pricing to Create Pseudo-Profit Centers?,’ Management Accounting (NAA) (February 1981), pp. 36-39, 43.

    Google Scholar 

  • —, Transfer Pricing: Techniques and Uses (New York: National Association of Accountants, 1980.

    Google Scholar 

  • —, ‘Transfer Pricing: Techniques and Uses,’ Management Accounting (NAA) (June 1980), pp. 44-46.

    Google Scholar 

  • Benke, R.L., J.D. Edwards, and A.R. Wheelock, ‘Applying and Opportunity Cost General Rule for Transfer Pricing,’ Management Accounting (NAA) (June 1982), pp. 43-51.

    Google Scholar 

  • Blois, K.J. ‘Pricing of Supplies by Large Customers,’ Journal of Business Finance & Accounting (Autumn 1978), pp. 367-79.

    Google Scholar 

  • Buckhout, W.E., ‘Transfer Pricing Identifies Source of Profits and Loss,’ Chemical Marketing Reporter (March 8, 1976), pp. 16, 18, 23, 24.

    Google Scholar 

  • Burton, R.M., W.W. Damon, and D.W. Loughridge., ‘Economics of Decomposition: Resource Allocation vs. Transfer Pricing,’ Decision Sciences (July 1974), pp. 297-310.

    Google Scholar 

  • Burton, R.M. and B. Obel, ‘Efficiency of the Price, Budget, and Mixed Approaches Under Varying A Priori Information Levels for Decentralized Planning,’ Management Science (April 1980), pp. 401-17.

    Google Scholar 

  • Carleton, W.T., G. Kendall, and S. Tandon, ‘Application of the Decomposition Principle to the Capital Budgeting Problem in a Decentralized Firm,’ Journal of Finance (June 1974), pp. 815-27.

    Google Scholar 

  • Choudhury, N., ‘Transfer Pricing Practices: Room for Debate,’ Accountancy (Eng.) (August 1979), pp. 105-6.

    Google Scholar 

  • Clinton, G.S., ‘Ditton Corvedale Company,’ Management Accounting (Eng.) (February 1978), pp. 69-70, 73.

    Google Scholar 

  • Cohen, M.D., J.G. March and J.P. Olsen, ‘A Garbage Can Model of Organizational Change,’ Administrative Science Quarterly (March 1972), pp. 1-25.

    Google Scholar 

  • Cyert, R.M. and J.G. March, A Behavioral Theory of the Firm (Englewood Cliffs, NJ: Prentice-Hall, 1963).

    Google Scholar 

  • Dagher, S.P., ‘What’s the Price When a Company Buys From Itself?,’ Administrative Management (May 1977), pp. 32, 33, 36, 48, 51, 53, 55, 57.

    Google Scholar 

  • Davies, J.R., ‘How to Determine Transfer Prices,’ Management Accounting (Eng.) (October 1978), pp. 392-93.

    Google Scholar 

  • Dearden, J., Cost Accounting and Financial Control Systems (Reading, MA: Addison Wesley, 1973).

    Google Scholar 

  • Demski, J., ‘Uncertainty and Evaluation Based on Controllable Performance,’ Journal of Accounting Research (Autumn 1976), pp. 230-45.

    Google Scholar 

  • Dopuch, N. and D.H.F. Drake, ‘Accounting Implications of a Mathematical Programming Approach to the Transfer Price Problem,’ Journal of Accounting Research (Spring 1964), pp. 10-24.

    Google Scholar 

  • Earnest, K.R., ‘Applying Motivational Theory in Management Accounting,’ Management Accounting (NAA), (December 1979), pp. 41-44.

    Google Scholar 

  • Eccles, R.G., ‘Control with Fairness in Transfer Pricing,’ Harvard Business Review (November–December 1983), pp. 149-61.

    Google Scholar 

  • Edwards, J.D. and R.A. Roemmich, ‘Transfer pricing: The Wrong Tool for Performance Evaluation,’ Cost and Management (Can.) (January–February 1976), pp. 35-37.

    Google Scholar 

  • Emmanuel, C.R., ‘Birch Paper Company: A Possible Solution to the Interdivisional Pricing Problem,’ The Accountant’s Magazine (Scot.) (May 1977a), pp. 196-98.

    Google Scholar 

  • —, ‘Transfer Pricing: A Diagnosis and Possible Solution to Dysfunctional Decision-Making in the Divisionalized Company,’ Management International Review Vol. 17, No. 4 (1977b), pp. 45–49.

    Google Scholar 

  • Emmanuel, C.R. and K.P. Gee, ‘Transfer Pricing: A Fair and Neutral Procedure,’ Accounting and Business Research (Autumn 1982), pp. 273-78.

    Google Scholar 

  • Enzer, H., ‘Static Theory of Transfer Pricing,’ Naval Research Logistics Quarterly, Vol. 22, No. 2 (1975), pp. 375–89.

    Article  Google Scholar 

  • Fantl, L., ‘Transfer Pricing — Tread Carefully,’ CPA Journal (December 1974), pp. 42-46.

    Google Scholar 

  • Ferguson, R., ‘Transfer Pricing: Selecting Suitable Methods,’ (Accounting Principles and Practices), Cost and Management (Can.), (March–April 1981), pp. 53-57.

    Google Scholar 

  • Ferrara, L., ‘Accounting for Performance Evaluation and Decision-Making,’ Management Accounting (NAA) (December 1976), pp. 13-19.

    Google Scholar 

  • Finnie, J., ‘Transfer Pricing Practices,’Management Accounting (Eng.) (December 1978), pp. 494-97.

    Google Scholar 

  • Flavell, R.B., ‘Divisionalization and Transfer Pricing: A Review,’ Omega, Vol. 5, no. 5 (1977), pp. 543–56.

    Article  Google Scholar 

  • Granick, D., ‘National Differences in the Use of Internal Transfer Prices,’ California Management Review (Summer 1975), pp. 28-40.

    Google Scholar 

  • Groves, T. and M. Loeb, ‘Reflections on Social Costs and Benefits and the Transfer Pricing Problem,’ Journal of Public Economics, Vol. 5, 1976, pp. 353–359.

    Article  Google Scholar 

  • Gunn, B., ‘Profit Maximization Versus Profit Optimization,’Journal of Contemporary Business (August 1981), pp. 113-23.

    Google Scholar 

  • Hamner, W.C, and D.W. Organ, Organizational Behavior: An Applied Psychological Approach, (Dallas, TX: Business Publications, Inc., 1978).

    Google Scholar 

  • Harding, B. and B. Houlden, ‘Using Input-Output Models for Planning in Groups with Considerable Intercompany Trading,’ Long Range planning (June 1980), pp. 35-39.

    Google Scholar 

  • Harris, M., C.H. Kriebel, and A. Raviv, ‘Asymmetric Information, Incentives and Intrafirm Resource Allocation,’ Management Science (June 1982), pp. 604-20.

    Google Scholar 

  • Hass, J., ‘Transfer Pricing in a Decentralized Firm,’Management Science (February 1968), pp. B310-B333.

    Google Scholar 

  • Hayhurst, G., ‘A Proposal for a Corporate Control System,’ Management International Review Vol. 16, No. 2 (1976), pp. 93–103.

    Google Scholar 

  • Henderson, B.D., and J. Dearden, ‘New System for Divisional Control,’ Harvard Business Review (October 1966), pp. 144-146.

    Google Scholar 

  • Hilton, I.H., ‘Transfer Pricing’, (Students’ section), Australian Accountant (June 1980), pp. 336-38.

    Google Scholar 

  • Hirshleifer, J., ‘On the Economics of Transfer Pricing,’ Journal of Business (July 1956), pp. 172-84.

    Google Scholar 

  • Hurwicz, L., R. Radner, and S. Reiter, ‘A Stochastic Decentralized Resource Allocation Process,’ Econometrica (March 1975), pp. 187-221, (May 1975), pp. 363-93.

    Google Scholar 

  • Ismail, G.E., ‘Transfer Pricing Under Demand Uncertainty,’ Review of Business and Economic Research (Fall 1982), pp. 1-14.

    Google Scholar 

  • Jennergren, L.P., ‘Divisionalized Firm Revisited — Comment on Enzer’s “The Static Theory of Transfer Pricing,”’ Naval Research Logistics Quarterly, Vol. 24(2), (1977), pp. 373–76.

    Article  Google Scholar 

  • Jones, E.E., and K.E. Davis, ‘From Acts to Dispositions: The Attribution Process in Person Perception,’ in L. Berkowitz (Ed.), Advances in Experimental Social Psychology Vol. 2 (New York: Academic Press, 1965).

    Google Scholar 

  • Jones, E.E., and R.E. Nisbett, The Actor and the Observer: Divergent Perceptions of the Causes of Behavior (Morristown, NJ: General Learning Press, 1971).

    Google Scholar 

  • Kanodia, C., ‘Risk Sharing and Transfer Price Systems Under Uncertainty,’ Journal of Accounting Research (Spring 1979), pp. 74-98.

    Google Scholar 

  • Kaplan, R.S., Advanced Management Accounting (Englewood Cliffs, NJ: Prentice-Hall, Inc., 1982).

    Google Scholar 

  • —, ‘Application of Quantitative Models in Managerial Accounting: A State of the Art Survey,’ in Management Accounting — State of the Art (Madison, WI, 1977), pp. 29-71.

    Google Scholar 

  • Kelly, E.E., Attribution in Social Interaction (Morristown, NJ: General Learning Press, 1971).

    Google Scholar 

  • Kornbluth, J.S.H., ‘Accounting in Multiple Objective Linear Programming,’ The Accounting Review (April 1974), pp. 284-95.

    Google Scholar 

  • Kydland, F., ‘Hierarchical Decomposition in Linear Economic Models,’ Management Science (May 1975), pp. 1029-39.

    Google Scholar 

  • Lambert, D.R., ‘Transfer Pricing and Interdivisional Conflict,’ California Management Review (Summer 1979), pp. 70-75.

    Google Scholar 

  • Larson, R.L., ‘Decentralization in Real Life,’ Management Accounting (NAA) (March 1974), pp. 28-32.

    Google Scholar 

  • Lawrence, P.R. and J.W. Lorsch, Organization and Environment (Homewood, IL: Richard D. Irwin, 1967).

    Google Scholar 

  • Leventhal, G.S., ‘Fairness in Social Relationships,’ in L. Thibaut, J.T. Spence, and R.C. Carson (Eds.), Contemporary Topics in Social Psychology (Morristown, NJ: General Learning Press, 1976).

    Google Scholar 

  • Littrell, E.K., ‘Taking a Dim View of Profits,’ Management Accounting (NAA) (March 1980), p. 60.

    Google Scholar 

  • Lococo, L.J.,’ selecting the Right Transfer Pricing Model,’ Management Accounting (NAA), (March 1983), pp. 42-5.

    Google Scholar 

  • Love, C.E., ‘Optimal Equipment Transfer Pricing in Service Systems,’ Journal of the Operational Research Society (July 1980), pp. 657-66.

    Google Scholar 

  • Lucien, K., ‘Transfer Pricing for the Cost of Funds in a Commercial Bank,’ Management Accounting (NAA), (January 1979), pp. 23-4, 36.

    Google Scholar 

  • Madison, R. L., ‘Responsibility Accounting and Transfer Pricing: Approach with Caution,’ Management Accounting (NAA), (January 1979), pp. 25-9.

    Google Scholar 

  • Maier, S.F. and J.H. Vander Weide, ‘Capital Budgeting in the Decentralized Firm,’ Management Science, (December 1976), pp. 433-43.

    Google Scholar 

  • Mailandt, P., ‘Alternative to Transfer Pricing,’ Business Horizons (October 1975), pp. 81-6.

    Google Scholar 

  • Manes, R. and R. Verrecchia, ‘A New Proposal for Setting Intra-Company Transfer Prices,’ Accounting and Business Research (Spring 1982), pp. 97-104.

    Google Scholar 

  • Martin, J.R.,’ segment Planning and Reporting for Firms with Reciprocal Intersegment Transfers,’ Business Economics (May 1981), pp. 25-9.

    Google Scholar 

  • Mays, R.L., Jr., ‘Divisional Performance Measurement and Transfer Prices,’ Management Accounting (NAA) (April 1982), pp. 20-4.

    Google Scholar 

  • Mednick, R., ‘Companies Slice and Serve Up Their Financial Results Under FASB 14,’ Financial Executive (March 1979), pp. 45-56, passim.

    Google Scholar 

  • Metcalf, M., ‘Related Party Transfactions — Why a Standard is Needed,’ Accountancy (May 1979), pp. 99-100.

    Google Scholar 

  • Miller, G.A., ‘The Magical Number Seven, Plus or Minus Two: Some Limits on Our Capability for Processing Information,’ The Psychological Review Vol. LXIII, No. 2 (March 1956).

    Google Scholar 

  • Mintzberg, H., Structure in Fives, (Englewood Cliffs, NJ: Prentice-Hall, Inc., 1983).

    Google Scholar 

  • —, The Structuring of Organizations, (Englewood Cliffs, NJ: Prentice-Hall, Inc., 1979).

    Google Scholar 

  • Morris, J.R., ‘Application of the Decomposition Principle to Financial Decision Models,’ Journal of Financial and Quantitative Analysis (March 1975), pp. 37-65.

    Google Scholar 

  • Obel, B. and J.H. Van der Weide, ‘On the Decentralized Capital Budgeting Problem Under Uncertainty,’ Management Science (September 1979), pp. 873-83.

    Google Scholar 

  • Owens, R.W., ‘Pricing Internal Transfers,’ Internal Auditor (August 1982), pp. 14-17.

    Google Scholar 

  • —, ‘Pricing Goods and Services of an Internal Service Department,’ Government Accountants Journal (Spring 1981), pp. 43-46.

    Google Scholar 

  • Porter, L.W., and E.E. Lawler, Managerial Attitudes and Performances, (Homewood, IL: Irwin-Dorsey, 1968).

    Google Scholar 

  • Ronen, J., ‘Social Costs and Benefits and The Transfer Pricing Problem,’ Journal of Public Economics, Vol. 3, 1974, pp. 71–82.

    Article  Google Scholar 

  • Ronen, J., ‘Transfer Pricing — A Synthesis: A Comment’ (Correspondence), The Accounting Review (April 1975), pp. 351-54.

    Google Scholar 

  • — and Schiff, M., ‘Transfer Pricing for Public Reporting: A Case Study,’ Accounting and Business Research (Eng.) (Autumn 1980), pp. 440-43.

    Google Scholar 

  • —, ‘Note on Transfer Pricing and Industry Segment Reporting,’ Journal of Accounting, Auditing & Finance (Spring 1979), pp. 224-31.

    Google Scholar 

  • Schwab, R.J., ‘Contribution Approach to Transfer Pricing,’ Management Accounting (NAA) (February 1975), pp. 46-48.

    Google Scholar 

  • Sharav, I., ‘Transfer Pricing — Diversity of Goals and Practices,’ Journal of Accountancy (April 1974), pp. 56-62.

    Google Scholar 

  • Shaub, H.J., ‘Transfer Pricing in a Decentralized Organization,’ Management Accounting (NAA) (April 1978), pp. 33-36.

    Google Scholar 

  • Simon, H.A., ‘Rationality as Process and as Product of Thought,’ The American Economic Review Proceedings (May 1978), pp. 1-16.

    Google Scholar 

  • Stern, R.D., ‘Accounting for Intracompany Inventory Transfers,’ Management Accounting (NAA) (September 1980), pp. 41-44.

    Google Scholar 

  • Swieringa, R.J. and J.H. Waterhouse, ‘Organizational Views of Transfer Pricing,’ Accounting, Organizations and Society (1982), pp. 149-65.

    Google Scholar 

  • Tang, R.Y.W., ‘Canadian Transfer Pricing Practices,’ CA Magazine (Can.) (March 1980), pp. 32-38.

    Google Scholar 

  • —, Transfer Pricing Practices in the United States and Japan (New York: Praeger, 1979).

    Google Scholar 

  • Tang, R.Y.W., C.K. Walter and R.H. Raymond, ‘Transfer Pricing — Japanese vs. American Style,’ Management Accounting (NAA) (January 1979), pp. 12-16.

    Google Scholar 

  • Tewes, J.A., ‘Valuing Bank Funds for Allocation and Pricing Decisions,’ Management Accounting (NAA) (November 1976), pp. 27-33.

    Google Scholar 

  • Thomas, A.L., A Behavioral Analysis of Joint-Cost Allocation and Transfer Pricing, Arthur Andersen & Co. Lecture Series — 1977, (Champaign, IL: Stipes Publishing Company, 1980).

    Google Scholar 

  • Tyler, W.H. and R. Fridholm, ‘Internal Transfer Price of Bank Funds,’ Burroughs Clearing House (March 1975), pp. 18-19, 56, 58-59.

    Google Scholar 

  • Vancil, R.F. Decentralization: Management Ambiguity by Design, (Homewood, IL: Dow Jones-Irwin, 1979).

    Google Scholar 

  • Vroom, V.H., Work and Motivation, (New York: John Wiley and Sons, Inc., 1964).

    Google Scholar 

  • Walster, E., G.W. Walster, and E. Berscheid, Equity: Theory and Research (Boston, MA: Allyn and Bacon, Inc., 1978).

    Google Scholar 

  • Watson, D.J.H. and J.V. Baumler, ‘Transfer Pricing: A Behavioral Context,’ The Accounting Review (July 1975), pp. 466-74.

    Google Scholar 

  • Weick, K.E., The Social Psychology of Organizing 2d ed. (Reading, MA: Addison-Wesley 1979)., The Social Psychology of Organizing, (Reading, MA: Addison-Wesley, 1969).

    Google Scholar 

  • Weitzman, M., ‘Iterative Multilevel Planning with Production Targets,’ Econometrica, Vol. 38, No. 1, (January 1970), pp. 50–65.

    Article  Google Scholar 

  • Williamson, O. E., Markets and Hierarchies: Analysis and Antitrust Implications: A Study in the Economics of Internal Organization (New York: The Free Press, 1975).

    Google Scholar 

  • Wraith, P., ‘Taking a Bitter Medicine,’ Accountant (January 6, 1983), pp. 16-17.

    Google Scholar 

  • Wu, F.H. and D. Sharp, ‘An Empirical Study of Transfer Pricing,’ The International Journal of Accounting Education and Research (Spring 1979), pp. 71-99.

    Google Scholar 

  • Young, A., ‘Birch Paper Company: A Transfer Pricing Case Study’ (Students’ Section), Accountant’s Magazine (Scot.) (August 1976a), pp. 308-11.

    Google Scholar 

  • —, ‘Interdivisional Transfer Pricing’ (Students’ Section), Accountant’s Magazine (Scot.) (March 1976b), pp. 103-6.

    Google Scholar 

Annotated Bibliography

  1. Abdel-khalik, A. and E.J. Lusk, ‘Transfer Pricing-A Synthesis,’ The Accounting Review (January 1974), pp. 8-23.

    Google Scholar 

  2. Ackelsberg R. and G. Yukl, ‘Negotiated Transfer Pricing and Conflict Resolution in Organizations.’ Decision Sciences, Vol. 10 (July 1979), pp. 387–398.

    Article  Google Scholar 

  3. Bailey, R.L. and W.J. Boe, ‘Goal and Resource Transfers in the Multigoal Organization.’ The Accounting Review (July 1976), pp. 559-573.

    Google Scholar 

  4. Benke, R.L., and J.D. Edwards, Transfer Pricing: Techniques and Uses. New York, NY: National Association of Accountants, 1980).

    Google Scholar 

  5. Eccles, R.G., ‘Control with Fairness in Transfer Pricing.’ Harvard Business Review (November–December 1983), pp. 149-161.

    Google Scholar 

  6. Granick, D., ‘National Differences in the Use of Internal Transfer Prices.’ California Management Review (Summer 1975), pp. 28-40.

    Google Scholar 

  7. Swieringa, R.J. and J.H. Waterhouse, ‘Organizational Views of Transfer Pricing’, Accounting, Organizations and Society (1982), pp. 149-165.

    Google Scholar 

  8. Tang, Y.W., Transfer Pricing Practices in the United States and Japan (New York: Praeger, 1979).

    Google Scholar 

  9. Thomas, A.L., A Behavioral Analysis of Joint Cost Allocation and Transfer Pricing. Arthur Andersen & Co. Lecture Series 1977 (Champaign, IL: Stipes Publishing Company, 1980).

    Google Scholar 

  10. Vancil, R.F., Decentralization: Management Ambiguity by Design (Home-wood, IL: Dow Jones-Irwin, 1979).

    Google Scholar 

  11. Watson, D.J.H. and J.V. Baumler, ‘Transfer Pricing: A Behavioral Context,’ The Accounting Review (July 1975), pp. 466-474.

    Google Scholar 

Download references

Author information

Authors and Affiliations

  1. Michigan State University, USA

    Severin V. Grabski (Assistant Professor of Accounting)

Authors
  1. Severin V. Grabski
    View author publications

    You can also search for this author in PubMed Google Scholar

Editor information

Editors and Affiliations

  1. University of Glasgow, UK

    Clive Emmanuel

  2. University of Lancaster, UK

    David Otley

  3. University of Southern California, USA

    Kenneth Merchant

Rights and permissions

Reprints and permissions

Copyright information

© 1985 Springer Science+Business Media Dordrecht

About this chapter

Cite this chapter

Grabski, S.V. (1985). Transfer pricing in complex organizations: a review and integration of recent empirical and analytical research. In: Emmanuel, C., Otley, D., Merchant, K. (eds) Readings in Accounting for Management Control. Springer, Boston, MA. https://doi.org/10.1007/978-1-4899-7138-8_22

Download citation

  • DOI: https://doi.org/10.1007/978-1-4899-7138-8_22

  • Publisher Name: Springer, Boston, MA

  • Print ISBN: 978-0-412-41490-9

  • Online ISBN: 978-1-4899-7138-8

  • eBook Packages: Springer Book Archive

Publish with us

Policies and ethics

Search

Navigation