Cost Accounting: Insights and Possible Future Directions

Abstract

The objective of this study is to analyze the types of studies, keywords, authors, author collaborations, citations, and countries associated with articles published in the field of cost accounting in the Web of Science (WoS) database between 1980 and 2023. The research employs the bibliometric analysis method, a statistical approach designed to unveil publication trends in articles. Out of the 2,555 articles identified in the WoS database, 1,538 articles were scrutinized following specific limitations. The findings indicate a notable increase in studies conducted in the field of cost accounting over the last decade.