Analysis and classification of factors affecting cost stickiness: A literature review and conceptual framework

Cost stickiness is one of the main research topics in management and financial accounting. It refers to the tendency of costs to fall less when economic activity declines than they rise when activity increases by an equivalent amount. This asymmetric cost behavior challenges the conventional assumptions of management accounting and has important implications for earnings forecasts, firm valuation, managerial decision-making, and performance evaluation. This article reviews Iranian and international research on the factors associated with cost stickiness, classifies these factors, and proposes a conceptual framework for future studies in management accounting. The literature indicates that managerial factors, cost structure, firm characteristics, economic conditions, corporate governance systems, and the quality of financial information are among the main determinants of cost stickiness. The possible effects of emerging technologies, artificial intelligence, and data analytics on the degree of cost stickiness have also emerged as new areas of research.

کلیدواژه ها:

Cost stickiness ، Cost behavior ، Earnings quality ، Corporate governance ، Earnings management ، Management accounting