Negotiated Transfer Pricing: Is Fairness Easier Said than Done?

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Psychology Models of Management Accounting (2010, background): “Kahneman (2003a) argues that some individuals learn to base their choices on the long-term values of the alternatives they face, while others are more influenced by the immediate emotions they anticipate when they expect to receive or give up payoffs; the latter group will be more strongly influence”
Scoundrels or Stars? Theory and Evidence on the Quality of Workers in Online Labor Markets (2017, background): “…for fairness and reciprocity toward peers are lower in remote rather than in-person interactions (Bohnet and Frey 1999; Valley et al. 1998; Kachelmeier and Towry 2002), and posits that these differences may be due to the relative absence of social information and weakened social norms…”
Fifty-Year Overview of Judgment and Decision-Making Research in Accounting (2011, unknown): “However, Kachelmeier and Towry (2002) found that negotiation outcomes only reflected fairness-based price concessions when participants were allowed unrestricted communication, indicating that social presence was an important factor.”