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

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Banker, R. D., Byzalov, D., & Chen, L. T. (2013). Employment protection legislation, adjustment costs and cross-country differences in cost behavior. Journal of Accounting and Economics, 55(1), 111–127. https://doi.org/10.1016/j.jacceco.2012.08.003

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Banker, R. D., Fang, S., & Mehta, M. N. (2020). Anomalous operating performance during economic slowdowns. Journal of Management Accounting Research, 32(2), 57–83. https://doi.org/10.2308/jmar-52547

Belina, H., Surysekar, K., & Weismann, M. (2019). On the medical loss ratio (MLR) and sticky selling general and administrative costs: Evidence from health insurers. Journal of Accounting and Public Policy, 38(1), 53–61. https://doi.org/10.1016/j.jaccpubpol.2019.01.004

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Brüggen, A., & Oliver, J. Z. (2014). SG & A cost stickiness and equity-based executive compensation: does empire building matter ? Journal of Management Control, 25, 169–192. https://doi.org/10.1007/s00187-014-0195-5

Bu, D., Wen, C., & Banker, R. D. (2015). Implications of asymmetric cost behaviour for analysing financial reports of companies in China. China Journal of Accounting Studies, 3 (3), Pp. 181-208., 3(3), 181–208. https://doi.org/10.1080/21697213.2015.1062343

Calleja, K., Steliaros, M., & Thomas, D. C. (2006). A note on cost stickiness: Some international comparisons. Management Accounting Research, 17(2), 127–140. https://doi.org/10.1016/j.mar.2006.02.001

Cannon, J. N. (2014). Determinants of “sticky costs”: An analysis of cost behavior using United States air transportation industry data. Accounting Review, 89(5), 1645–1672. https://doi.org/10.2308/accr-50806

Chae, S., & Chung, K. (2015). The effect of human resource investment in internal accounting control on cost stickiness. The Journal of Applied Business Research, 31(5), 1719–1732.

Chae, S., & Ryu, H. (2016). The effect of control – ownership disparity on cost stickiness. Journal of Distribution Science, 14(8), 51–57. https://doi.org/10.15722/jds.14.8.201608.51

Chen, C. C., & Lee, H. (2019). Rigidity of selling, general, and administrative costs and managerial incentives to meet earnings thresholds: Evidence from conglomerates. Review of Economics and Finance, 15(1), 46–56. https://ideas.repec.org/a/bap/journl/190105.html

Cheung, J., Kim, H., Kim, S., & Huang, R. (2018). Is the asymmetric cost behavior affected by competition factors? Asia-Pacific Journal of Accounting and Economics, 25(1–2), 218–234. https://doi.org/10.1080/16081625.2016.1266271

Chung, C. Y., Hur, S. K., & Liu, C. (2019). Institutional investors and cost stickiness: Theory and evidence. North American Journal of Economics and Finance, 47(January), 336–350. https://doi.org/10.1016/j.najef.2018.05.002

Ciftci, M., & Zoubi, T. A. (2019). The magnitude of sales change and asymmetric cost behavior. Journal of Management Accounting Research, 31(3), 65–81. https://doi.org/10.2308/jmar-52331

Cohen, S., Karatzimas, S., & Naoum, V. (2017). The sticky cost phenomenon at the local government level: empirical evidence from Greece. Journal of Applied Accounting Research, 18(4), 445–463. https://doi.org/10.1108/JAAR-03-2015-0019

Cook, D. O., Kieschnick, R., & Moussawi, R. (2019). Operating leases, operating leverage, operational inflexibility and sticky costs. Finance Research Letters, 31, 369–373. https://doi.org/10.1016/j.frl.2018.12.012

Costa, M. D., & Habib, A. (2020). Trade credit and cost stickiness. Accounting & Finance, acfi.12606. https://doi.org/10.1111/acfi.12606

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2021-09-30

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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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