Anderson, Banker and Janakiraman [2003] find that the absolute change in SG&A cost associated with decreased sales activity is systematically less than that associated with increased sales activity (so-called “sticky” costs). They interpret this as evidence of overt cost management. We...

Electronic data interchange (EDI) is an information technology that standardizes the exchange of information between transacting parties. Using data from a major U.S. office furniture manufacturer who adopted EDI primarily to improve the efficiency of accounting transactions, we evaluate whether...