A Review of Studies on the Theory of Cost Stickiness With Bibliometric Analysis

Abstract

Costs, which are of great importance for businesses, are evaluated in two groups as fixed and variable costs. According to the traditional cost theory, both fixed and variable costs increase and decrease symmetrically at the relevant activity level. However, in recent years, as an alternative to this approach of the traditional cost theory, opinions have emerged that costs may not move symmetrically but asymmetrically depending on the increase or decrease of the activity level. In this framework, the aim of this study is to present conceptual information about this view, which is put forward as an alternative to the traditional cost theory, and to conduct a bibliometric analysis of international studies on the subject . In the study, international literature was searched and Web of Science database was used. In addition, the relationships between the data obtained in the study were presented by creating visual network maps through the "VOSviewer" program. According to the results of the analysis, the most studies on cost stickiness were conducted in 2021 with 64 publications. 90% of the studies were published as articles. 15,197 citations were made to 685 publications, a rate of 22.19% per publication. The researchers who published the most on cost stickiness with 8 publications were Banker, Rajiv D. and Naoum V.C. The highest number of publications in Web of Science categories on cost stickiness was in Economics with approximately 44%. Again, the highest number of citations was in Economics with approximately 69% and the highest number of publications in this field was in Corporate Governance with approximately 32.4%. 62% of the publications were in journals indexed in the Social Sciences Citation Index (SSCI). 99% of the studies were conducted in English. Approximately 26% of the studies were published by Emerald Group Publishing. The study is important in terms of determining the studies on cost stickiness theory in accounting science and the relationship between these studies.