Atributos De Transação E Pressupostos Comportamentais À Luz Da Teoria Do Custo De Transação Econômica: Estudo Multicaso No Segmento Salineiro Do Estado Do Rio Grande Do Norte

Bezerra, Antônio Elano Firmino; Sales, Luciana Batista; Oliveira, Adriana Martins de; Moreira, Caritsa Scartaty

doi:10.1590/1413-2311.292.96905

Cited by 3 publications

(2 citation statements)

References 7 publications

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“…In recent years, several studies on the Transaction Cost Theory (TCT) have been done to investigate the factors that influence the management of transactions between agents in the studies (COASE (1937); WILLIAMSON (1985); LANGLOIS and FOSS, (1997). The relationships present between the agents are part of the field that moves the economy, being mostly related to some type of transaction (BEZERRA, et al 2020). Thus, Coase (1937), points out that a transaction is an operation by which there is a session of a good or service between two or more agents, and linked to this operation there are costs that can not be left out because they directly affect the performance of organizations.…”

Section: Introductionmentioning

confidence: 99%

The role of the accountant as a mediator in the communication process between companies and the tax authorities

Daciê¹,

Pieroli²,

Cortezia³

2023

Development and Its Applications in Scientific Knowledge

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In the corporate environment, there is a constant need for information and accounting guidance. Thus, accounting can provide relevant information, and it is up to the accountant, as a mediator and conscientiator, to guide and support the relations between the entrepreneur and the tax authorities. Given this scenario, the objective of this research is to identify the guidance received by companies from their accountants to prevent tax evasion practices. To this end, descriptive and qualitative research was carried out, carried out with the use of a questionnaire, directed to fifty entrepreneurs, who take accounting services. Given the results, it is noticeable the growing participation of women in important positions within companies. There is also an increase in entrepreneurs who have undergraduate and graduate degrees. It is observed that most companies receive guidance from their accountants on the care that must be taken to avoid potential transaction costs in the relations between the tax authorities and the company – for example, fines and fines for evasion, delivery of ancillary statements, and the like. The results indicate that accountants are doing their role of guiding and supporting accounting information. However, it is believed that the managerial aspects can be improved through formal or informal meetings that include not only the fiscal portion of their services. The overall satisfaction of respondents points out that most business owners are satisfied with the accounting support offered by their accounting offices. That said, it is clear that communication is fundamental in any type of business. With dialogue, contracts are less susceptible to errors, consequently generating fewer transaction costs, given that the supposed limited rationality will be remedied during meetings.

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Section: Introductionmentioning

confidence: 99%

The role of the accountant as a mediator in the communication process between companies and the tax authorities

Daciê¹,

Pieroli²,

Cortezia³

2023

Development and Its Applications in Scientific Knowledge

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“…Also noteworthy are the studies by Lodi (2018), that highlight the importance of the TCT in the definition of organizational strategy, by Bezerra (2018), that evidenced the recurrence of purchase transactions in the salt industry as a factor of good performance in negotiations and favoring partnerships with suppliers, by Melo, Sales, Oliveira, Almeida, and Souza (2018), who identified the importance of the frequency of transactions in reducing transaction costs in the activities of exporting companies in the melon segment, by Oliveira, Sales, Oliveira, Bezerra, and Souza (2019), which evidenced the recurrence of transactions as a facilitator of the value of the product in the salt industry, and the study by Fernandes (2020), which investigated the cost of transaction in the composition of the total costs of açaí (a typical northern Brazilian fruit) points of sale in the city of Belém, in the state of Pará.…”

Section: Introductionmentioning

confidence: 99%

Transaction Costs in the Pharmaceutical Retail Market: Impacts of Opportunism and Analytical Dimensions of Transactions

Silva

2021

RAM, Rev. Adm. Mackenzie

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Purpose: The study explores the predictive relationships of the analytical dimensions of transactions and opportunistic behavior on the transaction costs of the Brazilian pharmaceutical retail market. Originality/value: The study contributes to the advancement of empirical research on the subject and proposes indicators modeled by structural equations to simultaneously estimate the effects of uncertainty, asset specificity and frequency of transactions, and opportunism in transaction costs. Design/methodology/approach: Transaction costs were estimated with indicators related to the costs of analysis, preparation, and adaptation of contracts; these are analytical dimensions of transactions with indicators that reflect the specificity of human assets and physical/dedicated assets, technological and market uncertainty, and the recurrence of transactions between partners. The data collected via an electronic questionnaire were processed with the technique of Modeling in Structural Equations. Results: Data processing demonstrated the significant influence of the frequency of transactions on opportunism and hence on transaction costs. It also confirmed the impact of uncertainty on ex ante transaction costs and the specificity of assets on ex post costs. The results denote the relevance of analytical dimensions in the theoretical framework of Transaction Cost Theory and the importance of frequency as a catalyst for opportunism. It can be used as a parameter in strategic actions to create reliable commitments and circumvent unforeseen contractual failures in the pharmaceutical retail market.

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Aspectos da coordenação no setor de viticultura

Lopes,

Augusto

2023

Eco.Reg.

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O objetivo neste artigo é compreender como se dão as transações entre produtores e compradores de uva na região de Marialva. Realizou-se uma pesquisa qualitativa por meio de entrevistas semiestruturadas com produtores e compradores uva dessa região. Os resultados demonstraram que as transações são caracterizadas por ativos específicos de médio e alto grau, altas incertezas e frequência média. Observou-se que a racionalidade limitada se evidencia nas transações, propiciando um ambiente favorável ao comportamento oportunista entre as partes. Conclui-se, portanto, que, apesar do mercado livre ter sido a estrutura de governança mais utilizada, a estrutura contratual seria a mais indicada para as transações analisadas.

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Atributos De Transação E Pressupostos Comportamentais À Luz Da Teoria Do Custo De Transação Econômica: Estudo Multicaso No Segmento Salineiro Do Estado Do Rio Grande Do Norte

Cited by 3 publications

References 7 publications

The role of the accountant as a mediator in the communication process between companies and the tax authorities

The role of the accountant as a mediator in the communication process between companies and the tax authorities

Transaction Costs in the Pharmaceutical Retail Market: Impacts of Opportunism and Analytical Dimensions of Transactions

Aspectos da coordenação no setor de viticultura

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