Anderson, Banker and Janakiraman (2003)年發現了成本僵固性(stickiness of costs)的存在，顛覆了過往對於傳統成本習性的思維，在近年來成本僵固性儼然成為眾多會計學者研究之議題。 到目前為止，卻僅有少數之研究，將成本僵固性與近期最熱門之議題做連結，也就是企業社會責任(corporate social responsibility)，故本研究係探討在台灣上市、上櫃及興櫃公司，當發生企業社會責任投入之行為時，該行為是否會產生成本僵固性之現象。 而實證結果顯示，當企業出現企業社會責任之行為時，確實會增強成本僵固性之現象，該結果亦顯示了，企業社會責任之投入亦屬於承諾資源之調整成本的一環。 ;According to Anderson, Banker and Janakiraman (2003), stickness of costs revolutionized the concept of cost behavior, and stickeness of costs becomes the most popular research topic in recent years. The author find that very few studies have noted the relationship between stickiness of costs and corporate social responsibility (CSR); Therefore, this study is aimed to see if there’s a relationship of corporate social responsibility between stickiness of costs when CSR occur in Taiwanese company. The results show that CSR is significantly effective to rise the stickiness of costs. The results shows that CSR is part of adjustment costs of commitment of resources.
