An assumption made in traditional cost accounting books is that variable costs move proportionately with revenues. Recent studies on sticky costs challenged this assumption. This study shows that sticky costs were observed in banks of Argentina, Brazil and Canada in 2004-2009. Total costs are...

An assumption made in traditional cost accounting books is that variable costs move proportionately with revenues. Recent studies in management accounting literature suggest that the magnitude of the change in the costs does not only depend on the magnitude of the change in the cost driver, but...