IDEAS home Printed from https://ideas.repec.org/a/sae/sagope/v13y2023i2p21582440231178785.html
   My bibliography  Save this article

After 30 Years, What Has Happened to Activity-Based Costing? A Systematic Literature Review

Author

Listed:
  • Maria-Victòria Sánchez-Rebull
  • Angels Niñerola
  • Ana-Beatriz Hernández-Lara

Abstract

After more than 30 years of using Activity-Based Costing (ABC) to determine costs, just a few studies have analyzed its publications. This article aims to conduct a systematic, comprehensive literature review analyzing papers on ABC to overview what has been researched and give future research directions. The study includes descriptive, relational and content analyses of 1,260 articles retrieved from Scopus over 32 years (1988–2019). Our research shows publication trends, the most influential journals, authors and countries, citations, H-index, authorship, objectives, keywords co-occurrences, and research methods. Moreover, twelve objective categories are proposed. The results show a still-growing interest in ABC, especially in health and manufacturing, where there have been more practical applications. The case study is the most used research methodology, and the United States is the leading country regarding academic productivity and citations. The study provides useful information for professionals and business managers, and academics.

Suggested Citation

  • Maria-Victòria Sánchez-Rebull & Angels Niñerola & Ana-Beatriz Hernández-Lara, 2023. "After 30 Years, What Has Happened to Activity-Based Costing? A Systematic Literature Review," SAGE Open, , vol. 13(2), pages 21582440231, June.
    • Handle: RePEc:sae:sagope:v:13:y:2023:i:2:p:21582440231178785
    DOI: 10.1177/21582440231178785
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1177/21582440231178785
    Download Restriction: no
    File URL: https://libkey.io/10.1177/21582440231178785?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Trond Bjørnenak & Falconer Mitchell, 2002. "The development of activity-based costing journal literature, 1987-2000," European Accounting Review, Taylor & Francis Journals, vol. 11(3), pages 481-508.
    2. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
    3. Gosselin, Maurice, 1997. "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 105-122, February.
    4. Kevin Baird & Graeme Harrison & Robert Reeve, 2007. "Success of activity management practices: the influence of organizational and cultural factors," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(1), pages 47-67, March.
    5. Colwyn Jones, T. & Dugdale, David, 2002. "The ABC bandwagon and the juggernaut of modernity," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 121-163.
    6. Christopher D. Ittner & William N. Lanen & David F. Larcker, 2002. "The Association Between Activity‐Based Costing and Manufacturing Performance," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 711-726, June.
    7. S. Hoozee & W. Bruggeman, 2010. "Identifying operational improvements during the design process of a time-driven ABC system: The role of collective worker participation and leadership style," Post-Print hal-00679954, HAL.
    8. Anderson, Shannon W. & Young, S. Mark, 1999. "The impact of contextual and process factors on the evaluation of activity-based costing systems," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 525-559, October.
    9. Ben-Arieh, David & Qian, Li, 2003. "Activity-based cost management for design and development stage," International Journal of Production Economics, Elsevier, vol. 83(2), pages 169-183, February.
    10. Noreen, Eric & Noreen, Eric & Soderstrom, Naomi, 1994. "Are overhead costs strictly proportional to activity? : Evidence from hospital departments," Journal of Accounting and Economics, Elsevier, vol. 17(1-2), pages 255-278, January.
    11. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
    12. Mingers, John & Leydesdorff, Loet, 2015. "A review of theory and practice in scientometrics," European Journal of Operational Research, Elsevier, vol. 246(1), pages 1-19.
    13. Wen-Hsien Tsai & Shang-Yu Lai, 2018. "Green Production Planning and Control Model with ABC under Industry 4.0 for the Paper Industry," Sustainability, MDPI, vol. 10(8), pages 1-29, August.
    14. Ginieis, Matías & Sánchez-Rebull, María-Victoria & Campa-Planas, Fernando, 2012. "The academic journal literature on air transport: Analysis using systematic literature review methodology," Journal of Air Transport Management, Elsevier, vol. 19(C), pages 31-35.
    15. Kee, Robert & Schmidt, Charles, 2000. "A comparative analysis of utilizing activity-based costing and the theory of constraints for making product-mix decisions," International Journal of Production Economics, Elsevier, vol. 63(1), pages 1-17, January.
    16. Kim, Gyutai & Park, Chan S. & Yoon, K. Paul, 1997. "Identifying investment opportunities for advanced manufacturing systems with comparative-integrated performance measurement," International Journal of Production Economics, Elsevier, vol. 50(1), pages 23-33, May.
    17. Keel, George & Savage, Carl & Rafiq, Muhammad & Mazzocato, Pamela, 2017. "Time-driven activity-based costing in health care: A systematic review of the literature," Health Policy, Elsevier, vol. 121(7), pages 755-763.
    18. Wen-Hsien Tsai, 2018. "Carbon Taxes and Carbon Right Costs Analysis for the Tire Industry," Energies, MDPI, vol. 11(8), pages 1-22, August.
    19. Wen-Hsien Tsai & Tsen-Shu Tsaur & Yu-Wei Chou & Jau-Yang Liu & Jui-Ling Hsu & Chu-Lun Hsieh, 2015. "Integrating the activity-based costing system and life-cycle assessment into green decision-making," International Journal of Production Research, Taylor & Francis Journals, vol. 53(2), pages 451-465, January.
    20. Wen-Hsien Tsai & Jui-Ling Hsu & Chia-Hsin Chen, 2007. "Integrating activity-based costing and revenue management approaches to analyse the remanufacturing outsourcing decision with qualitative factors," International Journal of Revenue Management, Inderscience Enterprises Ltd, vol. 1(4), pages 367-387.
    21. Roodhooft, Filip & Konings, Jozef, 1997. "Vendor selection and evaluation an Activity Based Costing approach," European Journal of Operational Research, Elsevier, vol. 96(1), pages 97-102, January.
    22. Armstrong, Peter, 2002. "The costs of activity-based management," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 99-120.
    23. Martín-Martín, Alberto & Orduna-Malea, Enrique & Thelwall, Mike & Delgado López-Cózar, Emilio, 2018. "Google Scholar, Web of Science, and Scopus: A systematic comparison of citations in 252 subject categories," Journal of Informetrics, Elsevier, vol. 12(4), pages 1160-1177.
    24. Orlando Durán & Paulo Sergio Afonso & Paulo Andrés Durán, 2019. "Spare Parts Cost Management for Long-Term Economic Sustainability: Using Fuzzy Activity Based LCC," Sustainability, MDPI, vol. 11(7), pages 1-14, March.
    25. Briers, Michael & Chua, Wai Fong, 2001. "The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 237-269, April.
    26. Waltman, Ludo & van Eck, Nees Jan & Noyons, Ed C.M., 2010. "A unified approach to mapping and clustering of bibliometric networks," Journal of Informetrics, Elsevier, vol. 4(4), pages 629-635.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Askarany, Davood & Yazdifar, Hassan, 2012. "An investigation into the mixed reported adoption rates for ABC: Evidence from Australia, New Zealand and the UK," International Journal of Production Economics, Elsevier, vol. 135(1), pages 430-439.
    2. Simon Alcouffe & Pierre Mévellec, 2012. "Analyse de la littérature sur l'ABC et proposition d'une taxinomie," Post-Print hal-00936600, HAL.
    3. David Emsley & Lai Hong Chung, 2010. "How Management Accountants' Cognitive Style and Role Involvement Combine to Affect the Effort Devoted to Initiating Change," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 232-257, September.
    4. Federica Palazzi & Massimo Ciambotti & Lorenzo Gelsomini, 2019. "L?adozione dell?Activity-Based Costing nelle PMI: analisi di un caso," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 97-122.
    5. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
    6. Sophie Hoozée & Falconer Mitchell, 2018. "Who Influences the Design of Management Accounting Systems? An Exploratory Study," Australian Accounting Review, CPA Australia, vol. 28(3), pages 374-390, September.
    7. Alexander Himme, 2012. "Critical success factors of strategic cost reduction," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(3), pages 183-210, December.
    8. Grégory Wegmann, 2011. "Activity-based Management in France: A focus on the information systems department of a bank," Post-Print hal-00584770, HAL.
    9. Christopher Ittner & David Larcker, 2002. "Empirical managerial accounting research: are we just describing management consulting practice?," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 787-794.
    10. Askarany, Davood & Yazdifar, Hassan & Askary, Saeed, 2010. "Supply chain management, activity-based costing and organisational factors," International Journal of Production Economics, Elsevier, vol. 127(2), pages 238-248, October.
    11. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    12. Cristiano Busco & Ariela Caglio & Robert Scapens, 2015. "Management and accounting innovations: reflecting on what they are and why they are adopted," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 495-524, August.
    13. Chenhall, Robert H., 2008. "Accounting for the horizontal organization: A review essay," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 517-550.
    14. Bertrand Masquefa & Pierre Teller, 2011. "The effects of uncertainty, trust, structure and resistance to change in the diffusion of management accounting innovations: an agent based modeling approach," Working Papers hal-00583488, HAL.
    15. Al-Sayed, Mahmoud & Dugdale, David, 2016. "Activity-based innovations in the UK manufacturing sector: Extent, adoption process patterns and contingency factors," The British Accounting Review, Elsevier, vol. 48(1), pages 38-58.
    16. Sebastian Firk & Torben Schmidt & Michael Wolff, 2019. "Exploring Value‐Based Management Sophistication: The Role of Potential Economic Benefits and Institutional Influence," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 418-450, March.
    17. Simon Alcouffe & Nadine Galy & Loïc Gaté, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'Activity-Based Costing (méthode ABC)," Post-Print hal-01900677, HAL.
    18. Ezekiel Oluwagbemiga OYEROGBA, 2015. "Management Accounting Practices in the Developing Economies: The Case of Nigeria Listed Companies," The Journal of Accounting and Management, Danubius University of Galati, issue 2, pages 76-85, August.
    19. Olivier de La Villarmois & Yves Levant, 2007. "Le Time-Driven ABC:la simplification de l’évaluation des coûts par le recours aux équivalents–un essai de positionnement," Revue Finance Contrôle Stratégie, revues.org, vol. 10(1), pages 149-182, March.
    20. Karim Charaf & Ahmed Fath-Allah Rahmouni & Mohamed Sabar, 2022. "The Association Between Activity-Based Costing And Performance: Empirical Evidence From Moroccan Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(1), pages 25-50, March.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:sagope:v:13:y:2023:i:2:p:21582440231178785. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.