Elements of Modern Accounting

Mert, Ibrahim

doi:10.1007/978-3-030-98486-1_7

Cited by 1 publication

(1 citation statement)

References 8 publications

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“…The accounting system should provide a complete accounting tree that allows employees to easily gather costs and send them to the appropriate locations (Ortiz-Martinez et al, 2022). Likewise, to have precise cost centers so that calculations do not get confused and that the process of measuring cost centers is established accurately and aids the process of calculating all expenses in the future (Mert, 2022). Furthermore, the cost distribution system should be sound since its inception, since it does not assist the process of selecting the gap between cost accounts, thus there should be consistency in selecting advanced accounting systems (Torrebruno, 2020).…”

Section: Current and Future Trends Related To Activity-based Costing ...mentioning

confidence: 99%

A Bibliometric Review on Activity-based Costing in Services: Exploring Current and Future Trends

Mohammad¹,

Salleh²

2022

IJARBSS

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The aim of this study is to identify the major present and future issues identified in the literature on Activity-Based Costing (ABC) implementation as searched by the Web of Science database, with a focus on papers published between (1991) and ( 2001). ( 2022). Furthermore, the purpose of this literature review is to emphasize the most important ideas while also laying the groundwork for future research on Activity-Based Costing (ABC) that employs bibliometric analysis. The analysis identifies some of the most common terms. But also the most significant writers that referenced this topic in their research findings, the journals that are most cited in the articles evaluated, and the nations with the highest efficacy. The VOSviewer tool was used to analyse data for keywords and geographical location based on Activity-Based Costing (ABC). It acquired (1725) Web of Science papers classified. Smart libraries, which enable large-scale networking and sharing, will be the future development paradigm for new libraries. It is people-oriented and has the potential to enhance management and service by explaining the significance and benefits of using Activity-Based Costing (ABC) in services.

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Section: Current and Future Trends Related To Activity-based Costing ...mentioning

confidence: 99%