Difficulties students experienced in learning transfer pricing

Indra Abeysekera, Sam Jebeile

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)peer-review


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.
Original languageEnglish
Number of pages16
Publication statusPublished - 2015
Externally publishedYes
Event1st International Conference in Accounting Researchers and Educators - University of Kelaniya, Kelaniya, Sri Lanka
Duration: 9 Oct 20159 Oct 2015


Conference1st International Conference in Accounting Researchers and Educators
Abbreviated titleICARE 2015
Country/TerritorySri Lanka
Internet address


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