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거래비용예산이론 연구의 평가 및 발전방향에 관한 연구

Critical Assessment and Research Agendas of Transaction Cost Budget Theory

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참고문헌

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주제분류사회과학일반

초록

최근 예산이론연구 분야에서 거래비용예산이론이 발전하고 있다. 본 연구는 거래비용예산이론에 대한 정리논문으로서 문헌들을 종합적으로 정리하고 분석하여 이론적 평가를 시도하였다. 문헌들을 분석한 결과 거래비용예산이론은 2000년대 이후 활발하게 논의되고 실증사례에 적용되고 있었다. 예산과 관련된 다양한 교환관계에서 거래비용을 파악하고 이를 바탕으로 예산현상을 설명하여 예산현상에 대한 이해와 설명에 기여하였다. 한편 거래비용예산이론의 이론적 구성요소를 검토한 바 연구에서 사용되는 거래비용의 의미의 명확화, 거래비용의 다양한 의미의 종합적 반영, 설명명제의 다양화, 역의 인과관계의 고려 등의 과제들이 있었다. 본 연구는 이에 기반하여 설명변수인 거래비용과 종속변수인 예산현상에 관한 변수를 다양화하고, 예산제도의 분석에 있어 거래비용의 크기에 의하여 제도가 변화하는 점과 역의 인과관계까지 포괄하여 설명하며, 거래비용에 영향을 미치는 요인들을 파악하고 인과관계를 확대할 것을 제안하였다.

Abstract

One of promising theoretical development is transaction cost budget theory, which uses transaction cost as a main explanatory variable. This review article surveys literature on transaction cost budget theory and empirical studies, and critically assess the theoretical elements and structure of transaction cost budget theory. Appraisals of theoretical elements shows that concept, assumptions, explanations have issues such as ambiguity in the meaning of transaction cost, arbitrary exclusion of other meaning of transaction cost, reverse causality between transaction cost and budget institutions etc. Based on the assessment, this study proposes research agenda: to diversify the explanatory and explained variables in budgeting by applying concepts proposed by foundational literature, to include mutual causality between transaction cost and budget institutions, to identify root causes of transaction cost and expand causal mechanism.

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