Difficulties students experienced in learning transfer pricing

Abstract

With the aim of understanding student difficulties in learning and applying higher learning material, we explored the transfer pricing topic taught as a case presentation in an undergraduate accounting program at an Australian university. This study invited 25 students to take part in the study after they had learned the topic and given one week to understand it. We provided a transfer pricing problem that they have earlier faced, by adapting a problem presented in their essential reading. We compared student answers with a model answer prepared before they took on the problem. It also interviewed students to gain further insights into their learning difficulties. The study found that students experienced learning difficulties at various stages in trying the problem.