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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal of Accounting Inaba
Firman Syarif
University of North Sumatra
Economics, Econometrics & Finance

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TRANSACTION COST THEORY IN DIGITAL, COLLABORATIVE, AND EMERGING MARKET CONTEXTS: A SYSTEMATIC LITERATURE REVIEW (2020–2025) Lydia Yuntika; Sambas Ade Kesuma; Iskandar Muda; Firman Syarif
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/kh83qt88

Abstract

This study conducts a systematic literature review of recent applications of Transaction Cost Theory (TCT) in digital, collaborative, and emerging market contexts between 2020 and 2025. Using Scopus-indexed journal articles screened through a PRISMA-guided process, this review synthesizes how TCT has been employed to explain organizational behavior amid technological transformation, inter-organizational collaboration, and institutional complexity in developing economies. The findings reveal that digital technologies reshape transaction costs by reducing traditional search, negotiation, and monitoring costs while introducing new risks associated with data governance, cybersecurity, and algorithmic oversight. The literature also highlights how collaboration in supply chains, international business, and interfirm alliances depends on hybrid governance mechanisms that combine relational and formal controls. In emerging markets, institutional voids, corruption risks, and legitimacy pressures further influence governance choices and transaction costs. This review identifies key research gaps related to digital auditing, sustainability governance, and cross-country comparisons, offering a future research agenda for expanding TCT in contemporary organizational landscapes.
Carbon Emission Disclosure: A Systematic Literature Review Of Theoretical Perspectives, Corporate Practices, And Future Research Directions Najra Nabiila Hajar; Sambas Ade Kesuma; Firman Syarif; Iskandar Muda
Journal of Accounting Inaba Vol. 5 No. 1 (2026): Volume 5 Number 1, June 2026
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/gw4trx93

Abstract

Carbon Emission Disclosure (CED) has emerged as a crucial element of corporate sustainability reporting because of rising stakeholder demands for environmental principles, openness and responsibility. Despite the rapid growth of CED research, existing studies remain fragmented across theoretical perspectives and empirical contexts. This study aims to synthesize recent literature by identifying the dominant theoretical perspectives, explaining how these theories interpret corporate carbon disclosure practices, and examining the associated benefits, challenges, and barriers. A Systematic Literature Review (SLR) was conducted following the PRISMA 2020 guidelines. The review analyzed 37 peer-reviewed journal articles indexed in the Scopus database and published between 2021 and 2026. The findings reveal that Legitimacy Theory is the most frequently adopted theoretical perspective, followed by Stakeholder Theory, Agency Theory, and Signaling Theory, indicating that carbon disclosure is primarily viewed as a strategic response to societal expectations and stakeholder pressures. The review further shows that carbon disclosure is influenced by corporate governance, organizational capabilities, regulatory requirements, investor expectations, and supply chain pressures. High-quality disclosure enhances transparency, organizational legitimacy, stakeholder trust, environmental performance, and access to sustainable finance. However, companies continue to face challenges related to inconsistent reporting standards, limited Scope 3 emissions data, high implementation costs, and greenwashing concerns. This review presents a thorough integration of recent CED research and suggests implications for forthcoming studies and corporate sustainability reporting.
Co-Authors Iskandar Muda Lydia Yuntika Najra Nabiila Hajar Sambas Ade Kesuma