Convergences and divergences between the concepts of transaction and agency costs

被引：0

作者：

de Abreu, Emmanuel Sousa ^{[1
]}

机构：

[1] Univ Brasilia UNB, Fac Adm Contabilidade Econ & Gestao Publ FACE, Financas & Metodos Quantitat, Campus Univ Darcy Ribeiro,605 Norte S-N, BR-70297400 Asa Norte, DF, Brazil

来源：

REVISTA DE GESTAO E SECRETARIADO-GESEC | 2022年 / 13卷 / 03期

关键词：

Agency Costs; Transaction Costs; Agency Theory; Transaction Cost Theory; INFORMATION; OWNERSHIP;

D O I：

10.7769/gesec.v13i3.1446

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

The objective of this essay is to evaluate the convergences and divergences between the concepts of transaction and agency costs, which are used in different theories, approaches and contexts, a fact that ultimately hinders consistency in their respective theoretical and interpretative uses. The theoretical dimensions of costs are evaluated, such as unit of analysis, behavioral assumptions of individuals, and generating facts. Three conclusions are reached. First, it is verified that the terms transaction and agency costs can be adopted in a broad or narrow sense. Second, by adopting the strict concepts, it is possible to distinguish between transaction and agency costs. Finally, adopting the broad concepts, it is possible to establish the agency cost as a kind of transactional cost.

引用

页码：1818 / 1831

页数：14

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