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Keywords: Transaction cost theory
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Journal Articles
Does digitalization necessarily flatten organizations? A transaction cost perspective on structural change
Available to Purchase
Journal:
Business Process Management Journal
Business Process Management Journal 1–21.
Published: 22 June 2026
... of flattening vary with firm size. Design/methodology/approach Drawing on transaction cost theory from a business process management perspective, this study uses panel data on Shanghai–Shenzhen A-share listed firms from 2008 to 2023. Two-way fixed-effects models and a dual-mediation framework are employed...
