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Digital technology, the industrial internet, and cost stickiness

China journal of accounting research, 2024-03, Vol.17 (1), p.100339, Article 100339 [Peer Reviewed Journal]

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Title:
Digital technology, the industrial internet, and cost stickiness
Author: Hui, Lili ; Xie, Huobao ; Chen, Xiaofang
Subjects: Cost Stickiness ; Digital Technology ; Labor Production Factor Empowerment ; The Industrial Internet
Is Part Of: China journal of accounting research, 2024-03, Vol.17 (1), p.100339, Article 100339
Description: The deep integration of digital technology with the real economy has reconstructed production systems. We explore the impact of digital technology on the resource allocation behavior and efficiency of manufacturing enterprises. Using a sample of Chinese A-share listed manufacturing firms over the 2010–2021 period, we find that digital technology alleviates cost stickiness, especially in enterprises with a high level of Industrial Internet platform usage. This effect occurs by optimizing the labor force structure and improving the economic benefits of labor capital investment. Heterogeneity analysis shows that this effect is pronounced in enterprises with high levels of labor intensity and business complexity. Our findings shed new light on the consequences and mechanism of enterprise cost optimization that is driven by technology-driven reforms.
Publisher: Elsevier B.V
Language: English
Identifier: ISSN: 1755-3091
EISSN: 2214-1421
DOI: 10.1016/j.cjar.2023.100339
Source: DOAJ Directory of Open Access Journals

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