Abstract

Do teams of high-skilled employees, globally connected to each other within the multinational company, provide potential for organization learning? Do the models of Teams and Networks serve as new concepts for business measurement? This paper links social-psychological aspects of teamwork to the hybrid governance structure business networks. The underlying assumption is that high-skilled human resources - as part of the company's total human capital stock - is the crucial value driver in large international corporate organizations. Transfer pricing, therefore, is advised to reflect non-quantitative information in its analyses. Descriptive information on a global consulting firm is employed for a case study to support the arguments. The result is a proposal on network organization as a promising business model with respect to cross-border transfer pricing and business measurement.

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