期刊名称：e-Journal of Business Education & Scholarship of Teaching
印刷版ISSN：1835-9132
出版年度：2007
卷号：1
期号：1
页码：70-78
出版社：Australian Business Education Research Association
摘要：Quality teaching in higher education promotes students' understanding of core concepts and encourages them to engage with the subject matter. Transfer pricing problems provide an excellent illustration of the way accounting information can be used in the commercial sector. From another perspective, transfer pricing is a complex issue that can be difficult to teach to accounting students, especially those with little tolerance for ambiguity. The role play method promotes involvement with the task and offers a way to help students gain a personal understanding of the issues, and to develop some of the skills that are needed by management accountants.
