Investigating the relationship between the elements of organizational culture of managers and the asymmetric behavior of costs

Subject Areas : Journal of Capital Market Analysis

akbar karimzadeh ¹ , nader rezaei ² , Zohreh Hajiha ³ , Rasoul Abdi ⁴

1 - PhD Candidate, Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.
2 - Assistant Prof., Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.
3 - Prof. Department of Accounting, East Tehran Branch, Islamic Azad University, Tehran, Iran.
4 - Assistant Prof., Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.

Received: 2022-08-18 Accepted : 2022-11-21 Published : 2022-11-22

Keywords: Uncertainty Avoidance, Cultural Elements, Power Distance, Asymmetric Cost Behavior,

Abstract :

Cost stickiness is rooted in the conscious decisions of managers. Theoretically, managers' decisions about resource adjustment depend on various factors, one of which is the issue of managers' organizational culture. Thus, culture can affect the asymmetric behavior of costs through resource adjustment costs, managers' expectations of customers' future demand, and also differences in managers' reward incentives. Therefore, in this research, the relationship between the elements of organizational culture of managers and the asymmetric behavior of costs on the Listed Firms in Tehran Stock Exchange has been investigated. For this purpose, the information of financial statements of 167 companies in the period of 2010 to 2019 has been collected. This research is quantitative research and the research method is correlation and regression analysis with combined data was used to test the hypotheses. The research results indicate that there is no significant relationship between uncertainty avoidance, power distance, individualism, masculinity and cost stickiness.