Recognize the Sticky Costs Behavior

Abstract

The study aimed to identify the level of the accountants' awareness of the concepts and nature of the phenomenon of asymmetric costs and its sticky behavior, and to reveal the causes and factors that lead to its occurrence, and to propose solutions to avoid it. The study followed the descriptive and analytical approach, study population consisted of (56) companies that include Jordanian industrial companies listed on the Amman Stock Exchange. The questionnaire was used to collect primary data; the numbers of the questionnaires that are retrieved and valid for analysis were ( 168). The study found that there is a medium degree of awareness, understanding and knowledge of the concepts and merits' frameworks of the sticky and asymmetric costs phenomenon in a medium degree, furthermore, there is a high degree of awareness for the causes and factors that lead to the existence of a sticky behavior case and asymmetric costs, and that there is an awareness of the appropriate solutions that have been proposed, which through it, we can avoid sticky behavior of costs in a moderate degree. The study recommended holding courses and workshops on sticky costs for stakeholders whose work nature requires knowledge and understanding of the rationale for sticky cost behavior, with the aim of enhancing their awareness and serving the corporate goals. And that companies analyze the reasons for the sticky behavior of costs and their asymmetric, as well as study the proposed solutions, and review their policies and regulations related to controlling the relationship between owners and managers, in order to reduce cases of conflict of interest, and benefit from the expertise of legal advisors related to the organization of labor, following appropriate policies in the acquisition of fixed assets and stock.