Evaluating Global Research Trends in Activity-Based Costing: A Scopus-Based Bibliometric Analysis
Year: 2024
Type: article
Abstract: This study conducts a bibliometric analysis of global research on Activity-Based Costing (ABC) published between 2000 and 2024, using data retrieved from the Scopus database. A total of 712 articles were analyzed based on the “article title” criterion to ensure relevance. The analysis aimed to map the development of ABC research, identify leading authors, institutions, and countries, and uncover trends in publication output, collaboration networks, and keyword usage. Visualization tools such as VOSviewer and Microsoft Excel were used to present the findings. Results indicate a steady increase in ABC-related publications, with 2024 marking the highest annual output. The United States was the leading contributor in both publication count and citations, while Harvard Business School and Tsai Wen-Hsien emerged as the most prolific institution and author, respectively. Most articles were published in English and concentrated in the fields of Business, Health, and Engineering. The International Journal of Production Economics was the most cited journal. This study contributes to the literature by offering a structured overview of research trends, influential studies, and key contributors in the field of ABC. It highlights the growing global interest and evolving research themes in cost management practices. A key limitation is the reliance on a single database (Scopus). Future research should expand the scope by incorporating data from other sources such as Web of Science and Google Scholar and consider conducting comparative and country-specific bibliometric analyses. Additionally, integrating case studies could bridge theoretical insights with practical applications, enriching the understanding of ABC across various contexts.
Author: Beylem Çelik
Institution: Gedik University
Language: English
Subfield: Statistics, Probability and Uncertainty
Field: Decision Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4411583891