Provide a model of factors affecting cost stickiness using context-based theorizing method

Document Type : Original Article

Authors

1 PhD Student, Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran.

2 Associate Professor, Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran

3 Associate Professor, Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran Jabbarzadeh.s@gmail.com

Abstract

The purpose of this study is to provide a model of factors affecting cost stickiness. Mixed research in terms of practical purpose of the data theory theory method has been used to collect qualitative data. The scope of the research includes collecting participants' opinions through interviews for the year 1400. The spatial territory of this research is Iran. In this study, the statistical population includes professors and experts in the field of accounting. To interview 58 people who have sufficient knowledge and understanding of the subject. was selected.
Findings indicate that causal statements such as political uncertainty, economic growth and sanctions, company-specific characteristics and the ability of managers affect cost stickiness, agency costs, and based on these statements, strategies such as benefiting from highly capable managers focus. Intellectual capital and intangible assets, diversification of production and use of flexible policies of warehousing and sales, privatization and corporate governance were presented and finally a conceptual model for cost stickiness was presented.

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