Transaction Cost Theory and Choice of Ways to Enter the International Market

Authors

  • Matheus Alexsandro Teófilo Alves Universidade Federal de Campina Grande https://orcid.org/0000-0002-3411-030X

    Graduado em Administração pela Universidade Federal de Campina Grande.
    mathalvesteofilo@gmail.com
  • Vinicius Farias Moreira Universidade Federal de Campina Grande https://orcid.org/0000-0002-4473-8766

    Doutor em Administração e Mestre em Administração (Universidade Federal de Pernambuco). Graduado em Administração (Universidade Federal de Campina Grande) e em Direito (Universidade Estadual da Paraíba). Professor Adjunto do Curso de Administração na Universidade Federal de Campina Grande.
    viniciusfmoreira@yahoo.com.br
  • Yákara Vasconcelos Pereira Universidade Federal de Pernambuco https://orcid.org/0000-0003-0865-6170

    Departamento de Ciências Administrativas Universidade Federal de Pernambuco.
    Doutora em Administração, Mestre em Administração e Graduada em Administração (Universidade Federal de Pernambuco). Professora Adjunta do Departamento de Ciências Administrativas da Universidade Federal de Pernambuco.
    yakarav@gmail.com

DOI:

https://doi.org/10.18800/contabilidad.202101.003

Keywords:

Entry mode, Transaction cost theory, Internationalization, International business

Abstract

This research aims to analyze, based on the Transaction Cost Theory (TCT), the choice of the way to enter the international market, of the largest commercial trader of fine metals in the Brazilian Northeast, based in the city of Maceió-AL. This investigation is classified as a single case study, with a qualitative character. Data collection was carried out through semi-structured interviews, participant observation and document analysis. The results indicate that the five assumptions, generated based on the TCT, are relatively successful in explaining the influence of the factors proposed in the choice of the entry mode of the analyzed company. The most relevant assumptions in the choice were the one that analyzes the transaction cost, the legal demands for internationalization and the one that considers the specificity of the asset. The other assumptions had no influence on the choice in the case studied.

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Published

2021-08-12

How to Cite

Teófilo Alves, M. A., Farias Moreira, V., & Vasconcelos Pereira, Y. (2021). Transaction Cost Theory and Choice of Ways to Enter the International Market. Contabilidad Y Negocios, 16(31), 42–56. https://doi.org/10.18800/contabilidad.202101.003

Issue

Vol. 16 No. 31 (2021)

Section

Management Accounting

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.