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366762

The Role of Cost Stickiness on the Relationship Between Digital Transformation and Operational Performance in Egyptian Manufacturing Firms

Article

Last updated: 25 Dec 2024

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Tags

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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
 

DOI

10.21608/naus.2024.366762

Keywords

Digital Transformation (DT), Cost Stickiness (CS), Operational Performance (OP), Manufacturing Companies, Egypt

Authors

First Name

نانسي

Last Name

محمد محمود

MiddleName

-

Affiliation

قسم المحاسبة- کلية التجارة- جامعة القاهرة

Email

nancy_m_mahmoud@foc.cu.edu.eg

City

القاهرة

Orcid

0000-0002-8140-6189

Volume

13

Article Issue

2

Related Issue

49111

Issue Date

2024-08-01

Receive Date

2024-07-14

Publish Date

2024-08-01

Page Start

1

Page End

26

Print ISSN

2314-4793

Online ISSN

2314-4807

Link

https://naus.journals.ekb.eg/article_366762.html

Detail API

https://naus.journals.ekb.eg/service?article_code=366762

Order

366,762

Type

ابحاث اصیلة

Type Code

1,273

Publication Type

Journal

Publication Title

مجلة المحاسبة والمراجعه لاتحاد الجامعات العربيه

Publication Link

https://naus.journals.ekb.eg/

MainTitle

The Role of Cost Stickiness on the Relationship Between Digital Transformation and Operational Performance in Egyptian Manufacturing Firms

Details

Type

Article

Created At

25 Dec 2024