AKRUAL: Jurnal Akuntansi
Vol 13 No 2 (2022): AKRUAL: Jurnal Akuntansi

Research on Cost Stickiness in International Journals: A Bibliometric Study

Komang Ayu Krisnadewi (Accounting Department, Faculty of Economics and Business, Universitas Udayana)
Ballav Niroula (Faculty of Management, Patan Multiple Campus, Tribhuvan University)
Sanju Kumar Singh (Faculty of Economics and Business, Universitas Airlangga)



Article Info

Publish Date
30 Sep 2021

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.

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Journal Info

Abbrev

aj

Publisher

Subject

Economics, Econometrics & Finance

Description

AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal ...