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Does Community Social Capital Affect Asymmetric Cost Behaviour?

Title data

Hartlieb, Sven ; Eierle, Brigitte ; Loy, Thomas:
Does Community Social Capital Affect Asymmetric Cost Behaviour?
In: Management Accounting Research. (February 2019) .
ISSN 1044-5005
DOI: https://doi.org/10.2139/ssrn.3013837

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Abstract in another language

In this study, we examine the impact of community social capital on asymmetric cost behaviour. Community social capital captures the strength of social norms and the density of social networks in a region. As such, it is a socio-economic factor that might affect managerial resource adjustment decisions via different channels. We find that firms headquartered in U.S. counties with high social capital exhibit significantly less asymmetry in cost behaviour. Community social capital restrains managers from taking opportunistic resource adjustment decisions that would induce cost stickiness. This is in line with our additional finding, that cooperative norms acting in an ethical manner are the dominant channel for our setting, by which community social capital affects cost behaviour. Our results corroborate the important role of managerial discretion in cost behaviour and make a significant contribution in understanding how local environmental factors explain differences in firms’ sticky cost behaviour.

Further data

Item Type: Article in a journal
Refereed: Yes
Keywords: Cost Behaviour; Cost Stickiness; Social Capital; Norms; Managerial Opportunism
Subject classification: JEL: A13, M14, M40, M41
Institutions of the University: Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Junior Professorship Auditing > Junior Professorship Auditing - Juniorprof. Dr. Thomas Loy
Profile Fields > Emerging Fields > Governance and Responsibility
Faculties
Faculties > Faculty of Law, Business and Economics
Faculties > Faculty of Law, Business and Economics > Department of Business Administration
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Junior Professorship Auditing
Profile Fields
Profile Fields > Emerging Fields
Result of work at the UBT: Yes
DDC Subjects: 300 Social sciences > 330 Economics
Date Deposited: 15 Aug 2017 05:31
Last Modified: 19 Feb 2019 14:21
URI: https://eref.uni-bayreuth.de/id/eprint/39107