The Role of Cost Stickiness on the Relationship Between Digital Transformation and Operational Performance in Egyptian Manufacturing Firms | ||||
| مجلة المحاسبة والمراجعه لاتحاد الجامعات العربيه | ||||
| Volume 13, Issue 2, August 2024, Page 1-26 PDF (1.38 MB) | ||||
| Document Type: ابحاث اصیلة | ||||
| DOI: 10.21608/naus.2024.366762 | ||||
 View on SCiNiTO | ||||
| Author | ||||
نانسي محمد محمود
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| قسم المحاسبة- کلية التجارة- جامعة القاهرة | ||||
| Abstract | ||||
| Abstract Purpose: This study examines the effects of digital transformation on cost stickiness and organizations' operational performance measured by workforce productivity, asset efficiency, and working capital efficiency. The moderating impact of cost stickiness on the relationship between digital transformation and operational performance is then investigated. Method: The secondary data used in this empirical study was gathered from the financial statements of a sizable sample of Egyptian manufacturing companies listed on the Egyptian Stock Exchange during the period between 2018 and 2022. Multivariate regression analysis is employed to assess the research models. Findings: The findings reveal that the influence of digital transformation on cost stickiness is insignificant. Digital transformation significantly and positively affects operational performance regarding workforce productivity, and physical assets efficiency. In addition, no moderating impact of cost stickiness on the relationship between digital transformation and operational performance is found. Originality: This study uses empirical research to examine the operational consequences of digital transformation, which will assist in expanding digital transformation applications in Egyptian manufacturing companies | ||||
| Keywords | ||||
| Digital Transformation (DT); Cost Stickiness (CS); Operational Performance (OP); Manufacturing Companies; Egypt | ||||
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