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The purpose of this paper is to discuss how the incentive from transaction cost can be beneficial due to the selection and implementation of the purchasing strategy under different scenarios in the value chain, including the automotive assembly sector and auto parts sector. Furthermore, it aims to investigate how to reach break even point between transaction cost and agency cost and to further achieve the goal of cost minimization.

This is empirical analysis of variables constructed from transaction cost theory and data obtained from two famous motor companies in Taiwan automotive industry. This study adopts the probit model and tobit regression model to test and discuss the parameters in the model to deeply realize the influence of transaction cost variables towards purchasing strategy.

The findings prove the situation of multiple sourcing in supplying auto parts and demonstrate that the dimensions in transaction cost are truly important factors to affect the purchasing strategies. In addition, the empirical results show the explanatory capabilities of variables are very significant in monopoly power, steering system, electro mechanism, and other parts systems.

The awareness on transaction cost are beneficial to partner selection of automotive companies in Taiwan. These findings also improve the quality of purchasing strategy in Taiwan automotive industry.

This study explores the variables of transaction cost influencing purchasing strategies. In addition, the knowledge on transaction cost towards purchasing strategy helps companies enhance the quality in future purchasing strategy and select their suppliers.

This study aims to investigate the effects of both internal and external corporate social irresponsibility (CSI) on organizational workplace deviant behaviours (OWDB) by using social cognitive theory. The study also explores the role of moral disengagement as a mediator in this relationship.

Data was collected from a sample of 321 individuals employed in the textile industry of Pakistan. The study used partial least square-structural equation modelling (PLS-SEM) to estimate the relationships within the model.

The findings indicate that both internal and external CSI have a positive impact on moral disengagement. Secondly, moral disengagement drives OWDB positively. Thirdly, moral disengagement is a significant mediator that mediates between both internal and external CSI and OWDB positively.

This research offers novel perspectives to organizational leaders, highlighting the significance of addressing CSI in conjunction with sustainability endeavours. It is imperative for business managers to prioritize the morality of their employees.

This study’s novelty lies in its confirmation of the mediating role of moral disengagement in the relationship between internal and external CSI and OWDB.