The Activity-Based Costing (ABC) and its Implication for Open Innovation

Detalhes bibliográficos
Autor(a) principal: Quesado, Patrícia
Data de Publicação: 2021
Outros Autores: Silva, Rui
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/11110/2072
Resumo: Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise allocation of indirect costs from distortions in the imputation criteria. In the current context, the development of an adequate costing system is of extreme importance in organisations because they feel the need to properly manage the resources at their disposal and control their costs to achieve efficient and effective management. Thus, this study aims to analyse international publications on the activity-based costing system in recent years, identifying trends in evolution and future research opportunities. Based on bibliometric techniques, the outputs obtained in the Web of Science (n = 752) and Scopus (n = 1107) databases were analysed in bibliometrix R package to make a systematic mapping and review of the literature. After removing duplicates, we obtained a final output of 1419 articles. The analysis of these publications points to a growing trend in the publication of articles on ABC, highlighting publications in partnership and their dispersion in magazines from different areas. The bibliometric analysis carried out results on the authors’ global research performance over time, and we highlighted the pioneering publications every five years and analysed the general evolution. When analysing based on publication authors over time, we highlighted the main research themes and countries where studies had been carried out. On the other hand, we also highlighted the collaborative network between institutions, authors, and countries over time.
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spelling The Activity-Based Costing (ABC) and its Implication for Open InnovationActivity-based costingbibliometric analysisweb of sciencesistematic literature reviewActivity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise allocation of indirect costs from distortions in the imputation criteria. In the current context, the development of an adequate costing system is of extreme importance in organisations because they feel the need to properly manage the resources at their disposal and control their costs to achieve efficient and effective management. Thus, this study aims to analyse international publications on the activity-based costing system in recent years, identifying trends in evolution and future research opportunities. Based on bibliometric techniques, the outputs obtained in the Web of Science (n = 752) and Scopus (n = 1107) databases were analysed in bibliometrix R package to make a systematic mapping and review of the literature. After removing duplicates, we obtained a final output of 1419 articles. The analysis of these publications points to a growing trend in the publication of articles on ABC, highlighting publications in partnership and their dispersion in magazines from different areas. The bibliometric analysis carried out results on the authors’ global research performance over time, and we highlighted the pioneering publications every five years and analysed the general evolution. When analysing based on publication authors over time, we highlighted the main research themes and countries where studies had been carried out. On the other hand, we also highlighted the collaborative network between institutions, authors, and countries over time.Patrícia Rodrigues Quesado2021-01-27T15:48:11Z2021-01-21T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttp://hdl.handle.net/11110/2072oai:ciencipca.ipca.pt:11110/2072eng2199-8531http://hdl.handle.net/11110/2072metadata only accessinfo:eu-repo/semantics/openAccessQuesado, PatríciaSilva, Ruireponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2022-09-05T12:53:22Zoai:ciencipca.ipca.pt:11110/2072Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T15:02:20.445768Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv The Activity-Based Costing (ABC) and its Implication for Open Innovation
title The Activity-Based Costing (ABC) and its Implication for Open Innovation
spellingShingle The Activity-Based Costing (ABC) and its Implication for Open Innovation
Quesado, Patrícia
Activity-based costing
bibliometric analysis
web of science
sistematic literature review
title_short The Activity-Based Costing (ABC) and its Implication for Open Innovation
title_full The Activity-Based Costing (ABC) and its Implication for Open Innovation
title_fullStr The Activity-Based Costing (ABC) and its Implication for Open Innovation
title_full_unstemmed The Activity-Based Costing (ABC) and its Implication for Open Innovation
title_sort The Activity-Based Costing (ABC) and its Implication for Open Innovation
author Quesado, Patrícia
author_facet Quesado, Patrícia
Silva, Rui
author_role author
author2 Silva, Rui
author2_role author
dc.contributor.author.fl_str_mv Quesado, Patrícia
Silva, Rui
dc.subject.por.fl_str_mv Activity-based costing
bibliometric analysis
web of science
sistematic literature review
topic Activity-based costing
bibliometric analysis
web of science
sistematic literature review
description Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise allocation of indirect costs from distortions in the imputation criteria. In the current context, the development of an adequate costing system is of extreme importance in organisations because they feel the need to properly manage the resources at their disposal and control their costs to achieve efficient and effective management. Thus, this study aims to analyse international publications on the activity-based costing system in recent years, identifying trends in evolution and future research opportunities. Based on bibliometric techniques, the outputs obtained in the Web of Science (n = 752) and Scopus (n = 1107) databases were analysed in bibliometrix R package to make a systematic mapping and review of the literature. After removing duplicates, we obtained a final output of 1419 articles. The analysis of these publications points to a growing trend in the publication of articles on ABC, highlighting publications in partnership and their dispersion in magazines from different areas. The bibliometric analysis carried out results on the authors’ global research performance over time, and we highlighted the pioneering publications every five years and analysed the general evolution. When analysing based on publication authors over time, we highlighted the main research themes and countries where studies had been carried out. On the other hand, we also highlighted the collaborative network between institutions, authors, and countries over time.
publishDate 2021
dc.date.none.fl_str_mv 2021-01-27T15:48:11Z
2021-01-21T00:00:00Z
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http://hdl.handle.net/11110/2072
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dc.publisher.none.fl_str_mv Patrícia Rodrigues Quesado
publisher.none.fl_str_mv Patrícia Rodrigues Quesado
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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