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انتشار مقاله سال 2017
تعداد صفحات مقاله انگلیسی 36 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه امرالد
نوع مقاله ISI
عنوان انگلیسی مقاله The sticky cost phenomenon at the local government level: empirical evidence from Greece
ترجمه عنوان مقاله پدیده چسبندگی هزینه در سطح دولت محلی: شواهد تجربی از یونان
فرمت مقاله انگلیسی  PDF
رشته های مرتبط مدیریت، اقتصاد
گرایش های مرتبط اقتصاد مالی، مدیریت مالی
مجله مجله تحقیقات حسابداری کاربردی – Journal of Applied Accounting Research
دانشگاه Athens University of Economics and Business – Athens – Greece
کلمات کلیدی بخش عمومی، پدیده هزینه چسبنده، رفتار هزینه ها، دولت های محلی، یونان
کلمات کلیدی انگلیسی Public Sector, Sticky Cost Phenomenon, Cost behaviour, Local governments, Greece
کد محصول E7769
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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بخشی از متن مقاله:
1. Introduction

Monitoring and understanding how costs “behave” in the public sector could help towards making it more effective through the better allocation and management of expenditures. Moreover, rational management of expenditures could ideally lead to the provision of better services, and eventually to more satisfied constituents. In this realm, the “sticky cost” phenomenon that has recently received much attention in the private sector accounting literature could provide useful insights. This new theory was introduced by Anderson, Banker and Janakiraman in their seminal paper in 2003 and characterizes costs as sticky if they decrease less when activity levels decline than in comparison to how much they rise when activity levels increase. Sticky cost phenomenon has been studied in several research works following the seminal work of Anderson et al. (2003). These studies have enriched the fundamental findings by providing evidence of asymmetric cost behaviour across different cost categories, firms and industries of the private sector (Subramaniam and Weidenmier, 2003; Chen et al., 2012; Dierynck et al., 2012; Kama and Weiss, 2013; Banker et al., 2013, Banker and Byzalov, 2014). The starting point in the sticky cost framework is that many, but not all, costs arise as a result of deliberate resource commitment decisions made by managers. According to Anderson et al. (2003), sticky cost behaviour may be created because managers do not deliberately reduce resources that are not necessary to support the reduced activity level. However, cost stickiness may not only occur thanks to behavioural reasons but thanks to economic reasons as well. While management action and its effect on cost behaviour have been studied in the private sector, the public sector has been understudied even though the public sector decision-making could influence cost behaviour as well. The interrelation of politicians with managers creates an interesting setting for decision-making in the public sector, with the existence of strong political influence affecting sound economic rationality (Robinson and Brumby, 2005). At the same time, politicians’ self-interest for getting re-elected and bureaucrats’ career concerns drive both groups to invest in short-termism (Garrí, 2010).

نوشته مقاله انگلیسی رایگان در مورد پدیده چسبندگی هزینه در سطح دولت محلی – امرالد 2017 اولین بار در دانلود مقالات ISI. پدیدار شد.

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