Research on Cost Stickiness in International Journals: A Bibliometric Study

Authors

  • Komang Ayu Krisnadewi Accounting Department, Faculty of Economics and Business, Universitas Udayana http://orcid.org/0000-0002-8545-2799
  • Ballav Niroula Faculty of Management, Patan Multiple Campus, Tribhuvan University
  • Sanju Kumar Singh Faculty of Economics and Business, Universitas Airlangga

DOI:

https://doi.org/10.26740/jaj.v13n2.p144-158

Keywords:

asymmetrical cost behavior, bibliometric, cost stickiness, Scopus

Abstract

Contemporary points of view have posited that cost behavior is asymmetrical and tends to be sticky. The purpose of this study is to determine the development of cost behavior research, especially about cost stickiness, in reputable international journals. There are 142 articles that meet the criteria which have been obtained from the Scopus database. Bibliometric analysis has been performed with the help of the VOSviewer application. The results of the analysis show that research related to cost stickiness has increased in the last decade. The cost stickiness research consists of the following clusters: 1) the health industry; 2) labor costs; 3) social, environmental and sustainability issues; 4) corporate governance; 5) specific problems in manufacturing; and 6) leadership characteristics. The topics of research on cost stickiness that are still being researched are related to the role of the environmental community, business strategy, and the role of managerial leadership. In this analysis, the authors also show that articles that treat cost stickiness as an independent variable are limited. Based on the results of this analysis, we provide suggestions regarding opportunities for research on cost stickiness in the future.

Author Biographies

Komang Ayu Krisnadewi, Accounting Department, Faculty of Economics and Business, Universitas Udayana

Department of Accounting

Ballav Niroula, Faculty of Management, Patan Multiple Campus, Tribhuvan University

Faculty of Management, Patan Multiple Campus

Sanju Kumar Singh, Faculty of Economics and Business, Universitas Airlangga

Program Doctoral of Management Science

References

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Published

2021-09-30

How to Cite

Krisnadewi, K. A., Niroula, B., & Singh, S. K. (2021). Research on Cost Stickiness in International Journals: A Bibliometric Study . AKRUAL: Jurnal Akuntansi, 13(2), 144–158. https://doi.org/10.26740/jaj.v13n2.p144-158
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