2016 Volume 24 Issue 2 Pages 3-18
In the recent years of management accounting research, the discussion on both the phenomenon of the cost stickiness and the applicability of the hierarchical linear model(HLM) is showing an interesting deployment. We have much interest in how the costs vary with volatility in the sales and what makes an impact on the sales. This paper sets three research questions: (1)what are new findings, and what is the difference from the conventional knowledge, (2)what kind of the new managerial implications from new findings we can get, and (3)how we can consider the future direction of the management accounting research about cost behavior, cost driver, and revenue driver. Then, this paper is intended to clarify the agenda and contemporary role expected in the area of cost behavior and costing. Based on the above, this paper summarizes the reports of three panelists, and then organizes the discussions on both the phenomenon of the cost stickiness and the applicability of the hierarchical linear model (HLM). Finally, the contributions and the features in the discussion theme of the annual conference are clarified.
