Culture and Cost Stickiness: A Cross-country Study

IF 2 Q2 BUSINESS, FINANCE

International Journal of Accounting Pub Date : 2016-09-09 DOI:10.2139/SSRN.2379776

Karen A Kitching, R. Mashruwala, Mikhail Pevzner

引用次数: 55

Abstract

In this study, we examine the effect of national culture on managerial decision-making through the lens of cost stickiness. Recent studies document that managerial discretion in adjusting resources leads to costs that are “sticky” in that costs respond less to decreases in activity than to increases in activity. We analyze how different dimensions of societal culture explain cross-country variation in cost stickiness. Using a sample of firms from 39 countries, we find that cost stickiness is less pronounced in countries with higher uncertainty avoidance, masculinity, and long-term orientation. Our findings support the proposition that culture affects resource management decisions made by managers and, in doing so, our study makes a significant contribution in understanding differences in sticky cost behavior observed across countries.

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文化与成本粘性:一项跨国研究

在本研究中，我们通过成本粘性的视角来考察民族文化对管理决策的影响。最近的研究表明，管理人员在调整资源方面的自由裁量权导致成本具有“粘性”，即成本对活动减少的反应小于对活动增加的反应。我们分析了社会文化的不同维度如何解释成本粘性的跨国差异。利用来自39个国家的公司样本，我们发现成本粘性在不确定性规避、男性化和长期导向较高的国家不太明显。我们的研究结果支持文化影响管理者做出的资源管理决策的观点，因此，我们的研究对理解各国观察到的粘性成本行为的差异做出了重大贡献。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting BUSINESS, FINANCE-

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.