التكلفة متباينة السلوك : دراسة مرجعية بالأدب المحاسبي في البيئة المصرية من (1994 حتى 2021)‎

الملخص EN

The major objective of this study was to investigate to present and discuss the aspects that were dealt with in the accounting literature in the Egyptian environment, which are related to variable sticky cost and their relationship to accounting variables.

The study reviews nearly 50 research studies during 28 years from (1994 to 2021).

This study sheds light on the historical sequence of the emergence of sticky cost, methods of measurement, items that have been examined, theories explained to sticky cost and show of the most important accounting currents in the accounting arena in Egypt.

The most prominent results of the study revealed the spread of sticky cost in Egyptian companies and the presence of an urgent need to study and take them into account, especially in light of the development of events at the local and international levels.

The study recommended intensifying the research to know the effects of sticky cost on the accounting aspects more extremely due to the scarcity of research and the recentness of this issue in the Egyptian environment.