Disciplining Mechanisms of Interorganizational Costs and Transaction Cost Economics: a theoretical essay

This article aimed to verify whether the disciplining mechanisms present in the conceptual structure of the Interorganizational Cost Management (ICM) are related to the governance mechanisms established through the Transaction Cost Economics (TCE), as tools to safeguard contractual relationships. The research was developed through a theoretical essay, based on bibliographic research. Its main contribution to the literature is the identification of relationships between consolidated TCE mechanisms, which aims to verify the way the transactions occur and the recent ICM mechanisms, aimed at optimizing the return of the value chain beyond the limits of the company through cost management. In conclusion, it was verified that, despite the recent literature on ICM, the disciplining mechanisms used by this Strategic Cost Management artifact are in line with the governance mechanisms used by the TCE, in relation and synergy with the different mechanisms analyzed.