The DOI matches its Crossref record; 12 of the 12 references it cites were found in a registry or an index.
Cost Stickiness and Core Competency: A Note*
Open accessAbstract
Using data from Ontario hospitals, we investigate the conjecture that the stickiness of costs would be greater for functions that relate to an organization's core competency. We find operating costs for the hospital as a whole are sticky. Moreover, we find higher stickiness in costs pertaining to patient care relative to costs in other functions. Indeed, there is no evidence of stickiness in the operating costs of support departments that are peripherally related to the hospital's mission.
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Citations
Cites
Firm Resources and Sustained Competitive Advantage
Barney, J. (1991) · Journal of Management · doi:10.1177/014920639101700108 · Cited by 48,334
Asset Stock Accumulation and Sustainability of Competitive Advantage
Dierickx, I., & Cool, K. (1989) · Management Science · doi:10.1287/mnsc.35.12.1504 · Cited by 8,353
Are Selling, General, and Administrative Costs “Sticky”?
Anderson, M. C., Banker, R. D., & Janakiraman, S. N. (2003) · Journal of Accounting Research · doi:10.1111/1475-679x.00095 · Cited by 1,352
Hoopes, D. G., Madsen, T. L., & Walker, G. (2003) · Strategic Management Journal · doi:10.1002/smj.356 · Cited by 880
Plant-Level Adjustment and Aggregate Investment Dynamics
Caballero, R. J., Engel, E. M. R. A., Haltiwanger, J. C., Woodford, M., & Hall, R. E. (1995) · Brookings Papers on Economic Activity · doi:10.2307/2534611 · Cited by 481
A note on cost stickiness: Some international comparisons
Calleja, K., Steliaros, M., & Thomas, D. C. (2006) · Management Accounting Research · doi:10.1016/j.mar.2006.02.001 · Cited by 340
Cost Behavior and Fundamental Analysis of SG&A Costs
Anderson, M., Banker, R., Huang, R., & Janakiraman, S. (2007) · Journal of Accounting, Auditing & Finance · doi:10.1177/0148558x0702200103 · Cited by 216
Manufacturing overhead cost driver analysis
Foster, G., & Gupta, M. (1990) · Journal of Accounting and Economics · doi:10.1016/0165-4101(90)90052-6 · Cited by 188
Asset Stock Accumulation and Sustainability of Competitive Advantage
Dierickx, I., & Cool, K. (1997) · Resources, Firms, And Strategies · doi:10.1093/oso/9780198781806.003.0013 · Cited by 170
An empirical analysis of manufacturing overhead cost drivers
Banker, R. D., Potter, G., & Schroeder, R. G. (1995) · Journal of Accounting and Economics · doi:10.1016/0165-4101(94)00372-c · Cited by 166
Cited by
Cost Behavior and Analysts’ Earnings Forecasts
Weiss, D. (2010) · The Accounting Review · doi:10.2308/accr.2010.85.4.1441 · Cited by 542
Metadata
- Authors
- Balakrishnan, R., & Gruca, T. S.
- Venue
- Contemporary Accounting Research
- Publisher
- Wiley
- Published
- 2008-12
- Volume
- 25
- Issue
- 4
- Pages
- 993-1006
- ISSN
- 0823-9150 (ISSN-L)
- 1911-3846
- OpenAlex
- W2133987202
- Cited by
- 286
- References
- 12
- FWCI
- 12.07
- Type
- journal article
- Language
- en
- Open access
- green
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Data sources
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
