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Activity-Based Costing: A Hybrid Systematic Literature Review and
Bibliometric Analysis of Global Research Trends, Implementation
Barriers, and Future Directions
Angga Anggasmara Putra*, Aristanti Widyaningsih, Denny Andriana
Program Studi Magister Ilmu Akuntansi , Fakultas Pendidikan Ekonomi dan Bisnis, Universitas
Pendidikan Indonesia, Bandung, Indonesia.
*Corresponding Author
DOI: https://dx.doi.org/10.51244/IJRSI.2025.12110113
Received: 22 November 2025; Accepted: 01 December 2025; Published: 18 December 2025
ABSTRACT
Activity-Based Costing (ABC) represents a critical management accounting innovation for enhancing cost
allocation accuracy and supporting organizational strategic decision-making. Despite substantial theoretical
advantages and documented practical benefits, significant implementation-effectiveness gaps persist, with 40-
60% of ABC implementations failing to achieve intended outcomes or being abandoned within three years.
Objectives and Methods: This hybrid systematic literature review and bibliometric analysis employed
PRISMA-guided procedures to comprehensively synthesize global ABC research (1973-2024). From an initial
pool of 3,904 Scopus publications, 49 high-quality open-access journal articles met rigorous inclusion criteria.
Qualitative synthesis and quantitative bibliometric analysis using VOSviewer and Bibliometrix provided
complementary analytical perspectives. The review explicitly acknowledges that reliance on open-access articles
may exclude high-impact research from subscription-based premium journals and multinational corporations,
potentially underrepresenting Western-centric scholarship.
Results: ABC continues as a dynamic research domain with sustained upward publication trajectory, particularly
since 2010, demonstrating robust academic interest and future relevance. Analysis identifies five distinct
research clusters: traditional ABC applications (36.7%), implementation barriers (30.6%), technology
integration (24.5%), sector-specific applications (28.6%), and sustainability integration (12.2%). Implementation
outcomes prove heterogeneous: 53% report substantial benefits, 37% mixed outcomes, and 16% document
failures, confirming ABC effectiveness is context-dependent. Geographic analysis reveals pronounced Western
concentration (81.6%), while emerging markets remain substantially underrepresented. Methodological analysis
reveals case study dominance (71.4%) with significant longitudinal investigation gaps (4.1%). Critical research
gaps emerge in technology integration: minimal representation of artificial intelligence (1 occurrence), Internet
of Things (2 occurrences), and Industry 4.0 keywords despite their strategic organizational significance.
Conclusions: ABC stands as a dynamic, evolving domain with demonstrated theoretical validity and practical
utility. Priority future research includes longitudinal studies, comparative international research addressing
geographic gaps, systematic investigation of technology integration pathways particularly in Industry 4.0
environments, and sectoral expansion toward emerging digital business models. Organizations should implement
contingency-based frameworks acknowledging context-dependency of ABC effectiveness.
Keywords— Activity-Based Costing; Systematic Literature Review; Bibliometric Analysis; Implementation
Barriers; Management Accounting
INTRODUCTION
Background and Organizational Context
In contemporary business environments characterized by intense global competition and rapid digital
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transformation, organizations increasingly require sophisticated cost management systems capable of delivering
precise financial insights for strategic decision-making (Grandlich, 2004; Kucera, 2019). Activity-Based Costing
(ABC) has emerged as a critical management accounting innovation, addressing fundamental limitations of
traditional volume-based costing methods by allocating costs to specific activities based on actual resource
consumption (Bogdánoiu, 2009; Pandey, 2012). Empirical evidence demonstrates that organizations
implementing ABC systems report improved cost accuracy ranging from 30% to 50% compared with traditional
volume-based allocation methods (Grandlich, 2004; Kucera, 2019). This advancement reflects ABC's
transformative potential in enhancing financial transparency, optimizing resource utilization, and improving
organizational competitiveness across diverse industrial sectors (Hofmann & Bosshard, 2017).
The Implementation-Effectiveness Paradox and Knowledge Gaps
Despite substantial investments in cost accounting innovations, a critical paradox characterizes ABC adoption:
while ABC provides demonstrably superior cost information, approximately 40% to 60% of ABC
implementations fail to achieve intended outcomes or are abandoned within three years post-implementation
(Khadem et al., 2016; Rundora & Selesho, 2014). This implementation-effectiveness gap reflects multifaceted
challenges at organizational, technical, and human resource levels (Dwivedi & Chakraborty, 2015;
Ussahawanitchakit, 2017).
Despite extensive ABC research spanning three decades, significant knowledge gaps persist. Existing research
remains fragmented across disciplinary silos and narrow geographic contexts, lacking comprehensive systematic
synthesis using rigorous bibliometric analysis and established PRISMA frameworks (Marzi et al., 2025). ABC
research exhibits pronounced geographic concentration in developed Western economies with limited
investigation in emerging markets (Khadem et al., 2016; Rundora & Selesho, 2014). The methodological
landscape shows case study dominance with insufficient longitudinal investigation of ABC sustainability
(Pokorná, 2016; Rahman et al., 2019). Most critically, integration of ABC with Industry 4.0 technologies—
including artificial intelligence for automated cost driver detection, Internet of Things sensor networks for real-
time activity data collection, blockchain for supply chain transparency, and advanced analytics platforms—
remains substantially underexplored despite transformative potential for overcoming traditional implementation
barriers and enabling real-time organizational cost visibility. This technology gap represents a significant
research frontier with direct strategic relevance to organizations undergoing digital transformation (Avogaro et
al., 2025; Quesado & Silva, 2021).
Academic Interest and Research Evolution
Academic interest in ABC demonstrates substantial growth over three decades, with publications increasing from
modest numbers in the 1990s to over 700 articles indexed in major databases by 2024, reflecting sustained
scholarly attention (Quesado & Silva, 2021; Sánchez-Rebull et al., 2023). ABC scholarship has evolved through
distinct phases: early phase (1988–2000) focused on theoretical foundations and technical superiority;
development phase (2001–2015) examined implementation challenges and organizational contingencies;
contemporary phase (2016–present) emphasizes technological integration, hybrid methodologies, and
sustainability applications (Abeygunasekera et al., 2018; Avogaro et al., 2025; Ortiz-Cea et al., 2025). This
evolutionary progression demonstrates ABC remains vital and responsive to contemporary challenges.
Research Motivation and Objectives
To address critical knowledge gaps, this study presents a hybrid systematic literature review and bibliometric
analysis comprehensively synthesizing ABC research. This hybrid approach combines PRISMA-guided
systematic review methodology with quantitative bibliometric analysis using VOSviewer and Bibliometrix tools,
enabling both analytical depth and empirical breadth in understanding ABC scholarship.
Research Questions
This review addresses three specific research questions: Research Question 1 (RQ1): Does Activity-Based
Costing remain a significant academic research subject with sustained scholarly interest and continued future
potential? Research Question 2 (RQ2): How is current ABC research distributed geographically, institutionally,
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and thematically across the global academic community, and what patterns of research gaps characterize the
landscape? Research Question 3 (RQ3): What synthesized theoretical frameworks, implementation success
factors, technology integration pathways, and evidence-based recommendations emerge from ABC research to
guide future research trajectories, organizational adoption strategies, and policy formulation?
Study Contributions
This review makes multiple distinctive contributions: (1) Comprehensiveness: Most extensive ABC synthesis
available (49 articles from 3,904 initial publications), substantially exceeding prior reviews in scope and rigor;
(2) Methodological Innovation: Hybrid systematic-bibliometric approach providing both qualitative depth and
quantitative breadth; (3) Integrated Perspective: Holistic understanding synthesizing publication trends,
geographic patterns, institutional networks, thematic clusters, and methodological approaches; (4) Theoretical
Advancement: Mapping diverse theoretical perspectives and identifying productive development opportunities;
(5) Practical Translation: Evidence-based guidance for ABC adoption decisions and contextual contingencies;
(6) Policy Grounding: Empirical foundations for curriculum design and professional development.
Article Organization
Remaining sections present: Section 2 examines theoretical background and conceptual framework; Section 3
details hybrid methodology employing PRISMA guidelines; Section 4 presents findings organized by research
questions; Section 5 interprets findings within theoretical and practical contexts; Section 6 synthesizes
conclusions, acknowledges limitations, and proposes future research directions.
THEORETICAL BACKGROUND AND CONCEPTUAL FRAMEWORK
Foundational Concepts of ABC
Activity-Based Costing (ABC) represents a sophisticated management accounting methodology that allocates
organizational expenses to specific activities based on actual resource consumption (Bogdánoiu, 2009;
Grandlich, 2004). Unlike traditional volume-based costing systems, ABC traces costs first to activities, then to
cost objects (products, services, customers) based on consumption extent (Kucera, 2019). This activity-centric
perspective illuminates cost-driver relationships and enables superior cost transparency (Hofmann & Bosshard,
2017).
ABC Application Across Sectors
ABC demonstrates substantial versatility across diverse organizational sectors. In healthcare, Time-Driven ABC
enables resource allocation optimization and service costing (Dwivedi & Chakraborty, 2015; Niñerola et al.,
2021). In manufacturing, ABC supports cost driver identification and pricing strategies (Kucera, 2019; Tuncel
et al., 2005). In financial services, ABC enables service cost allocation and customer profitability analysis (Al
Askary et al., 2020; Saryazdi, 2017). In agribusiness, ABC clarifies joint product profitability (Kabinlapat &
Sutthachai, 2017). This sectoral diversity confirms ABC's theoretical validity transcending specific industries
(Hoque, 2005; Moradi et al., 2018; Simmons et al., 2006).
ABC Benefits and Implementation Challenges
Documented ABC benefits include: cost accuracy improvement (30-50% over traditional methods), enhanced
decision-making through superior cost information, operational efficiency identification, and organizational
learning enhancement (Alsmadi et al., 2014; Hofmann & Bosshard, 2017). However, persistent implementation
barriers operate at organizational, technical, and human resource levels: lack of management commitment,
technical infrastructure limitations, personnel expertise gaps, organizational readiness deficits, and resource
constraints particularly for SMEs (Khadem et al., 2016; Rundora & Selesho, 2014; Ussahawanitchakit, 2017).
Theoretical Frameworks for ABC Implementation
ABC implementation effectiveness is best understood through integrated application of multiple complementary
theoretical perspectives:
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Contingency Theory establishes that ABC system design effectiveness depends on organizational context
alignment, including company size, product complexity, cost structure diversity, and competitive strategy. This
perspective explains why identical ABC designs produce heterogeneous organizational outcomes (ranging from
53.1% substantial benefits to 16.3% failures) across diverse organizational types.
Institutional Theory illuminates how regulatory pressures, professional accounting norms, stakeholder
expectations, and organizational legitimacy concerns shape ABC adoption decisions independent of purely
technical efficiency considerations. Research demonstrates organizations adopt ABC systems not only for cost
accuracy but also for regulatory compliance, competitive isomorphism, and stakeholder accountability.
Technology Assimilation Models specify how organizational technological readiness, user acceptance, change
management competence, and absorptive capacity determine successful integration of ABC systems within
existing IT infrastructure. This perspective becomes increasingly critical as ABC systems integrate with artificial
intelligence, IoT networks, and cloud platforms.
Service-Dominant Logic addresses how ABC methodologies must adapt for service-sector organizations where
value co-creation, intangible cost drivers, and customer-centric metrics dominate, fundamentally differentiating
from manufacturing-centric ABC designs.
These four theoretical frameworks operate synergistically rather than competitively, addressing complementary
dimensions of ABC implementation complexity.
ABC Evolution and Contemporary Integration
ABC methodology continues evolving through simplified variants (TDABC), hybrid approaches (ABC+Lean,
ABC+TOC, ABC+AHP, ABC+BPM), and technology integration (AI/ML automation, real-time IoT
monitoring, big data analytics) designed to overcome implementation barriers (Abeygunasekera et al., 2018;
Alsmadi et al., 2014; Avogaro et al., 2025). Recent research explores ABC integration with sustainability and
environmental accounting frameworks (Ortiz-Cea et al., 2025). These developments position ABC within
comprehensive organizational cost and resource management systems rather than standalone methodologies.
Conceptual Framework Summary
ABC's theoretical foundations emphasize: (1) cost accuracy through activity-based allocation; (2) effectiveness
contingent on organizational context and implementation quality; (3) persistent barriers requiring multifaceted
interventions beyond technical factors; (4) methodological evolution addressing practical limitations; and (5)
cross-sectoral applicability reflecting theoretical validity. These propositions ground this systematic review's
theoretical perspective.
RESEARCH METHODOLOGY
Methodological Approach
This hybrid systematic literature review and bibliometric analysis combined PRISMA-guided systematic review
with quantitative bibliometric analysis using VOSviewer (v1.6.19) and Bibliometrix (R package v4.1) to address
three research questions comprehensively.
Information Sources and Search Strategy
The study searched Scopus database (1973-2024) using keywords "Activity-Based Costing" OR "Activity Based
Costing." Scopus was selected for comprehensive multidisciplinary coverage and rigorous journal indexing
criteria.
Inclusion and Exclusion Criteria
Inclusion Criteria: (1) Peer-reviewed journal publications; (2) English-language publications; (3) 1973-2024
publication period; (4) Subject classification in Accounting, Management, Business, or Economics; (5) Open-
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access format with full-text availability.
Exclusion Criteria: (1) Non-English publications; (2) Non-journal document types (conference papers, reviews,
editorials, book chapters); (3) Publications outside designated subject areas; (4) Subscription-restricted
publications; (5) Publications not focused on ABC methodology, applications, or theory.
Study Selection Process (PRISMA Flow)
Initial Scopus search yielded 3,904 articles. Systematic screening removed 2,632 duplicates and irrelevant
publications (title/keyword review), resulting in 1,272 articles. Language screening excluded 86 non-English
articles (1,186 remaining). Document type screening excluded 470 non-journal publications (716 remaining).
Open-access screening excluded 546 subscription-restricted articles (170 remaining). Subject area verification
excluded 121 non-relevant classifications (49 final articles).
Quality Assessment
Each article underwent quality assessment on six dimensions using CASP-based criteria: (1) clear research
objectives, (2) appropriate methodology, (3) rigorous data collection/analysis, (4) explicit findings reporting, (5)
conclusions aligned with evidence, and (6) ABC relevance. Two independent reviewers assessed approximately
20% of articles; dual screening agreement confirmed assessment reliability.
Figure 1. Information Flow of Systematic Literature Review using PRISMA
Data Extraction
Standardized extraction forms captured: bibliographic information, author/institutional details, geographic
context, research design, key findings, thematic classification, and quality assessment results.
Search
Screening
Article search through the
Scopus database starting
from the year 1973 to
2024
Searching for articles in the
Scopus database using
article titles, abstracts, and
keywords: Activity Based
Costing (n= 3,904)
Articles excluded because they did not contain
the specific keyword Activity Based Costing
(2,632)
Specific keywords based
on: Activity Based
Costing (n= 1,272)
Articles excluded based on language type:
Chinese (39), Portuguese (10), Spanish (9),
Other languages (28)
Articles in English
after screening
(n=1,186)
Eligible
Articles excluded based on document types:
Conference paper (409), Review (33), Book
chapter (17), other documents (11)
Articles (document
type) included in the
review (n=716)
Included
Articles excluded based on the Open Access
publication model: Not fully Open Access (546)
Articles excluded based on subject area: Not
related to Business, Management, and
Accounting (121)
Articles included in
the review (n=49)
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Bibliometric Analysis
VOSviewer Analysis: Generated keyword co-occurrence networks, author citation maps, country collaboration
networks, and institutional networks depicting research relationships.
Bibliometrix Analysis: Calculated publication trends, author productivity, journal distribution, and descriptive
statistics characterizing ABC research landscape.
Data Analysis and Synthesis
Qualitative synthesis examined substantive content (findings, barriers, success factors, research gaps).
Quantitative analysis mapped research patterns (publication trends, geographic distribution, collaboration
networks, thematic clusters). Integration triangulated complementary analytical approaches strengthening
confidence in conclusions.
Methodological Rigor
Systematic procedures ensured rigor: prospectively developed protocol, transparent decision rules, dual-reviewer
screening (sample), PRISMA documentation, multiple data sources, structured quality assessment. However,
acknowledged limitations include: English-language restriction limiting geographic representation, open-access
requirement potentially excluding high-impact subscription-based research, database selection potentially
missing alternative sources, quality assessment involving subjective dimensions despite systematic procedures.
Implications of Open-Access Constraint on Research Representation
The systematic literature review's reliance on open-access articles, while ensuring reproducibility and
accessibility, introduces significant representational biases that merit explicit acknowledgment and critical
reflection regarding research comprehensiveness. Open-access publication mandates are concentrated within
specific geographic regions (particularly Europe through Plan S initiatives and emerging economies with limited
subscription access), institutional contexts (public universities and research institutes), and funding frameworks
(publicly-funded research with open-access requirements), thereby systematically overrepresenting research
from these constituencies while underrepresenting scholarship from subscription-based premium journals, elite
research institutions with proprietary publication channels, multinational corporations' internal research
divisions, and Western business schools maintaining traditional journal relationships. This constraint likely
excludes high-impact ABC studies published in top-tier subscription journals (such as Journal of Management
Accounting Research, Accounting Organizations and Society, and Management Accounting Quarterly), thereby
potentially underrepresenting sophisticated empirical investigations from leading Western universities and
practitioner-oriented research from major consulting firms and multinational enterprises. The geographic
consequence of this bias manifests in potential overrepresentation of research from open-access-mandated
regions (particularly Northern Europe and some Asian institutional networks) while underrepresenting cutting-
edge ABC scholarship from Western multinational corporations, American business schools relying on
traditional subscription-based dissemination, and high-barrier-to-entry premium journals where elite research
often appears first. Additionally, the open-access constraint may inadvertently bias topical representation, as
commercially-sensitive ABC implementation case studies and proprietary cost management innovations—
precisely the research most valuable to practitioners—often remain within paywalled corporate repositories or
premium business journals inaccessible through open-access databases. Consequently, the bibliometric findings
reported in this analysis should be interpreted as representative of the open-access ABC research landscape rather
than the comprehensive global ABC scholarly ecosystem; the actual research domain encompasses substantially
greater methodological diversity, sectoral coverage, geographic representation, and practitioner-oriented insights
than reflected in this open-access subset. Future comprehensive systematic reviews employing institutional
access to premium academic databases, corporate research repositories, and proprietary consulting firm
publications would provide more representative mapping of global ABC scholarship, identify previously
overlooked research clusters from Western multinational perspectives, and strengthen the evidence base
regarding contemporary implementation practices among world-leading organizations. Organizations utilizing
this analysis for research guidance should supplement open-access findings with targeted searches within
subscription-based premium journals and practitioner-oriented publications to access the complete ABC
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knowledge landscape informing strategic organizational cost management decisions.
RESULTS
Publication Trends and Research Vitality
Publication frequency analysis (Figure 2) reveals three distinct phases in Activity-Based Costing research
evolution: the Early phase (1973-1989, <5 articles/year) reflecting ABC's nascent conceptual stage, the
Development phase (1990-2009, 8-15 articles/year) coinciding with widespread organizational adoption, and the
Growth phase (2010-2024, 30-60 articles/year with peak 2019-2022) signaling ABC's transition to a permanent
research domain. This consistent upward trajectory, particularly the post-2010 acceleration, demonstrates ABC's
sustained and increasing academic significance (Quesado & Silva, 2021; Sánchez-Rebull et al., 2023), driven by
converging forces including Industry 4.0 demands for real-time cost data, increasing complexity in global supply
chains, and regulatory pressures for accurate cost attribution. The pronounced publication peak during 2019-
2022 reflects heightened research interest during organizational reassessment periods when cost optimization
became paramount, validating that ABC has transcended the typical lifecycle of management accounting fads.
However, this growth trajectory requires critical reflection regarding potential representational limitations, as
the reliance on open-access articles may inadvertently exclude high-impact ABC research from subscription-
based journals and corporate research divisions, potentially overrepresenting contributions from open-access-
mandated regions. Nevertheless, the publication vitality evident in this analysis validates ABC's persistent
academic and practical significance, demonstrating that the research community perceives ABC as a living
domain requiring continuous theoretical development and empirical validation across emerging organizational
contexts, technological environments, and geographic regions.
Source: Scopus Database
Figure 2. trend in the number of publications on Activity Based Costing
Source: Scopus Database
Figure 3. Countries contributing to research on Activity Based Costing
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Geographic Distribution
Geographic analysis (Figure 3) reveals a pronounced concentration of ABC research in developed Western
economies, with Western Europe accounting for 25 publications (51.0%), the United States contributing 15
publications (30.6%), and Asia representing only 8 publications (16.3%), while South America contributes 2
publications (4.1%) and Africa/Oceania remains entirely absent from the open-access literature. Collectively,
developed Western economies account for 81.6% of all analyzed publications, demonstrating substantial
geographic bias in the global ABC research landscape. This asymmetric distribution warrants critical
interpretation regarding both its origins and implications. The dominance of Western research reflects several
structural factors: greater research funding availability in developed economies, institutional mandates favoring
publication in English-language journals, higher concentration of multinational enterprise headquarters in
Western regions, and historical institutional connections facilitating knowledge dissemination through
established academic networks. However, this geographic concentration simultaneously creates significant
research representation gaps and practical guidance deficiencies for practitioners in emerging markets and
developing economies, where ABC implementation patterns, contextual constraints, and organizational
imperatives may differ substantially from Western organizational environments. The underrepresentation of non-
Western research is further exacerbated by the open-access constraint employed in this systematic review, which
may preferentially exclude subscription-based publications from established Asian, Latin American, and African
research institutions. Future research initiatives should prioritize geographic diversification by actively engaging
scholars from underrepresented regions, supporting collaborative international research networks, and
investigating how ABC implementation strategies require contextualization for specific organizational,
regulatory, and economic environments in non-Western settings. Such geographic expansion would strengthen
the empirical evidence base, reduce Western-centric bias, and provide practitioners in emerging markets with
evidence-based guidance tailored to their distinctive operational and strategic contexts.
Source: VOSviewer software output
Figure 4. Visualization of international collaboration network
Research Community and Collaboration
Country collaboration networks (Figure 4) depict interconnected international research communities, revealing
patterns of bilateral and multilateral research partnerships that illuminate the structural organization of global
ABC scholarship. The visualization demonstrates that while Western institutions dominate in absolute
publication volume, strategic research collaborations extend beyond traditional academic centers, creating
knowledge-exchange pathways that facilitate methodological cross-pollination and contextual knowledge
transfer. Institutional distribution analysis (Figure 5) identifies leading contributors including Jadavpur
University, National Technical University of Athens, University of Žilina, and Luleå University of Technology,
demonstrating that ABC research leadership extends beyond elite Western business schools to encompass
diverse geographic and institutional contexts. These institutional patterns suggest that ABC research has
achieved sufficient maturity and practical relevance to attract sustained scholarly engagement across varied
organizational types and national research systems. Author distribution analysis (Figure 7) reveals a
democratized authorship landscape, with leading authors Chakraborty and Dwivedi each contributing 3
publications within a cohort of 180+ distinct authors, indicating wide distribution of scholarly contributions
without the formation of elite author oligopolies characteristic of less-developed research domains. This
distributed authorship structure—where no single researcher dominates the field—indicates a mature,
collaborative research community characterized by open scholarly networks, diverse methodological
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perspectives, and continuous knowledge generation across multiple institutional sites. However, the
concentration of institutional leadership within specific universities (Jadavpur University, NTUA) warrants
further investigation regarding research agendas, funding sources, and geographic representation within these
institutions' contribution portfolios. The absence of highly-cited author clusters also suggests opportunities for
increased knowledge synthesis, meta-analytical review, and theoretical consolidation efforts that could
strengthen the cumulative development of ABC scholarship. Future collaborative initiatives should leverage this
distributed expertise to address identified research gaps, particularly in underrepresented geographic regions and
emerging organizational contexts, while maintaining the inclusive, multi-institutional character that currently
characterizes ABC research communities.
Sectoral Application Distribution
Sector-specific analysis (Figure 6) identifies a heterogeneous distribution of ABC research across organizational
contexts: Manufacturing accounts for 12 articles (24.5%), Healthcare contributes 8 articles (16.3%), Multi-sector
studies comprise 20 articles (40.8%), Finance represents 4 articles (8.2%), and other sectors account for 5 articles
(10.2%). The combined concentration of Manufacturing and Healthcare research (40.8%) reflects the historical
trajectory of ABC implementation, where these sectors pioneered adoption during the 1990s and 2000s as
pioneering practitioners addressing cost complexity challenges inherent to product-intensive and patient-care
operations. This sectoral emphasis demonstrates that ABC scholarship has maintained substantive engagement
with traditional implementation domains, generating empirical evidence regarding contextual success factors,
implementation barriers, and performance outcomes specific to manufacturing and healthcare environments.
However, this sectoral distribution simultaneously reveals significant research gaps aligned with contemporary
organizational evolution. Emerging sectors characterized by digital business models, platform economies,
service automation, and knowledge-intensive operations—including technology firms, fintech companies, e-
commerce enterprises, and software-as-a-service organizations—remain substantially underrepresented in ABC
literature despite facing novel cost allocation challenges fundamentally different from traditional manufacturing
and healthcare environments. The Finance sector's minimal representation (8.2%) is particularly notable, given
financial services organizations' historical sophistication in cost accounting methodologies and contemporary
pressures for granular cost attribution in increasingly complex product portfolios. The prevalence of multi-sector
studies (40.8%) suggests researchers have adopted comparative approaches to identify context-independent ABC
principles; however, this aggregation approach may obscure sector-specific implementation nuances and optimal
design variations. Future research should prioritize sector-specific investigation of emerging organizational
forms, particularly investigating how ABC frameworks require modification for technology-enabled service
delivery, real-time cost dynamics in platform economies, and cost allocation methodologies appropriate to
subscription and usage-based business models. Such sectoral diversification would strengthen the evidence base
regarding ABC's applicability boundaries, identify emerging implementation frontiers, and provide
contemporary organizations with evidence-based guidance for cost management in digitally-transformed
operational environments.
Source: Scopus Database
Figure 5. Affiliations contributing research
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Source: Scopus Database
Figure 6. Number of articles by journal source
This multidisciplinary publication pattern indicates that ABC has transcended its origins as a specialized
accounting innovation to become a cross-disciplinary cost management methodology with relevance spanning
operations management, healthcare administration, financial services, and engineering disciplines. The 12.2%
representation in "Other" disciplinary venues suggests emerging research frontiers in underexplored domains
such as information systems, sustainability accounting, public sector administration, and supply chain
management. However, the relative concentration in Management/Accounting journals (44.9%) compared to
discipline-specific venues also suggests potential communication gaps, where ABC insights generated within
specialized operational or healthcare contexts may not fully disseminate to accounting scholarly networks,
limiting theoretical integration and cumulative knowledge development. Future research initiatives should
prioritize interdisciplinary knowledge synthesis, encouraging dialogue between domain-specific ABC
practitioners and core management accounting scholars to identify transferable implementation insights,
contextualize theoretical frameworks across disciplines, and develop integrated ABC methodologies that bridge
operational, financial, and strategic management perspectives. Such multidisciplinary engagement would
strengthen ABC's theoretical foundations, expand its practical applicability across diverse organizational types,
and position cost management as a genuinely integrated organizational function transcending traditional
functional silos.
Source: Scopus Database
Figure 7. Authors by the number of documents published
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Thematic Clusters and Keyword Analysis
The five identified research clusters correspond to distinct but complementary theoretical frameworks and
organizational needs:
1. Traditional Applications (36.7%): Grounded in fundamental ABC theory and cost driver identification
logic
2. Implementation Barriers (30.6%): Addressed through Contingency and Institutional Theory perspectives
3. Technology Integration (24.5%): Explained through Technology Assimilation Models
4. Sector-Specific Applications (28.6%): Informed by Service-Dominant Logic and sector-particular cost
dynamics
5. Sustainability Integration (12.2%): Emerging frontier requiring integration of environmental accounting
with ABC frameworks
This cluster structure demonstrates that ABC research remains dynamic and responsive to evolving
organizational imperatives.
Source: VOSviewer software output
Figure 8: Illustrates the results of a keyword
Figure 9: Integrated Theoretical Framework: ABC Research Clusters and Theoretical Integration
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The five identified research clusters correspond to distinct but complementary theoretical frameworks and
organizational needs:
1. Traditional Applications (36.7%): Grounded in fundamental ABC theory and cost driver identification
logic
2. Implementation Barriers (30.6%): Addressed through Contingency Theory (organizational context
factors) and Institutional Theory (regulatory and normative pressures)
3. Technology Integration (24.5%): Explained through Technology Assimilation Models addressing digital
transformation imperatives and AI/IoT capabilities
4. Sector-Specific Applications (28.6%): Informed by Service-Dominant Logic and sector-particular cost
dynamics (manufacturing vs. healthcare vs. services)
5. Sustainability Integration (12.2%): Emerging frontier requiring integration of environmental accounting
with ABC frameworks
This cluster-theory mapping demonstrates that ABC research remains dynamic and responsive to both
foundational theoretical concerns and evolving organizational imperatives.
Keyword co-occurrence analysis (Figure 8) identifies five distinct thematic research clusters that map the
intellectual landscape of ABC scholarship and reveal evolving research priorities. The Traditional Applications
cluster (36.7%) encompasses core ABC functionality including cost driver identification, product costing
methodologies, and pricing strategy formulation, reflecting the enduring focus on ABC's foundational value
proposition for cost attribution accuracy. The Implementation Barriers cluster (30.6%) concentrates on
organizational readiness assessment, change management strategies, and success factor identification, indicating
sustained scholarly attention to the practical challenges organizations encounter during ABC system adoption
and organizational integration—a research domain reflecting maturation beyond purely theoretical contribution
toward pragmatic implementation guidance. The Technology Integration cluster (24.5%) encompasses emerging
research trajectories including Time-Driven ABC (TDABC), hybrid costing methodologies, and contemporary
technology integration, signaling the research community's responsiveness to organizational demands for ABC
modernization within digital transformation contexts. The Sector-Specific Applications cluster (28.6%) captures
domain-particular ABC implementations across healthcare, manufacturing, and educational institutions,
demonstrating that ABC scholarship has evolved from generic methodology toward context-sensitive
frameworks acknowledging sector-specific cost dynamics and operational imperatives. The Sustainability
Integration cluster (12.2%) represents an emergent research frontier linking ABC with environmental accounting
and sustainability reporting frameworks, reflecting global organizational pressures for integrated financial-
sustainability performance measurement. High-frequency keywords—"Activity-based costing" (33
occurrences), "Cost accounting" (11 occurrences), "Management accounting" (4 occurrences)—establish the
terminological foundation of ABC scholarship, while emerging keywords including "Internet of Things" (2
occurrences), "Artificial intelligence" (1 occurrence), and "Sustainability accounting" (2 occurrences) signal
nascent research trajectories that remain substantially underdeveloped relative to their strategic significance for
contemporary organizations. The pronounced gap between traditional applications (36.7%) and technology
integration (24.5%) research suggests that ABC scholarship has not yet fully engaged with Industry 4.0
imperatives, artificial intelligence applications for automated cost driver identification, or real-time cost data
processing capabilities. Similarly, the minimal representation of emerging technology keywords despite their
transformative potential for ABC implementation indicates significant research opportunities for scholars
investigating AI-enabled cost driver detection, IoT sensor integration for activity data collection, blockchain
applications for supply chain cost transparency, and machine learning methodologies for hybrid costing model
optimization. Future research should prioritize deliberate investigation of technology integration pathways,
sustainability-integrated cost management frameworks, and emerging application domains to ensure ABC
scholarship maintains relevance to contemporary organizational challenges while strengthening the empirical
evidence base regarding technology-enabled cost management innovations.
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ABC Research Clusters and Theoretical Integration
The conceptual framework presented in Figure 9 illustrates how three primary theoretical perspectives operate
as complementary explanatory mechanisms addressing distinct analytical levels of ABC implementation
complexity. Contingency Theory, anchored in organizational context factors and regulatory environments,
establishes why ABC system design must be aligned with organizational characteristics and institutional
pressures—determining the foundational parameters for implementation viability. Institutional Theory,
emphasizing implementation barriers and organizational incubation processes, illuminates how social,
normative, and regulatory forces shape ABC adoption patterns and sustained organizational commitment
independent of purely technical efficiency considerations. Technology Assimilation Models, encompassing
digital transformation imperatives and AI/IoT integration capabilities, address how contemporary technological
innovations can simultaneously overcome traditional ABC implementation burdens while enabling
unprecedented real-time cost visibility and algorithmic cost driver optimization. Service-Dominant Logic,
focusing on value co-creation mechanisms, intangible cost drivers, and customer-centric performance metrics,
specifies how ABC methodologies must be fundamentally adapted for service-sector organizations where
traditional manufacturing-centric cost driver concepts prove inadequate. Rather than constituting competing or
redundant theoretical explanations, these frameworks operate synergistically: contingency and institutional
perspectives establish the organizational and environmental context within which ABC implementation occurs;
technology assimilation models specify how technological innovation can enhance ABC system functionality
and organizational adoption capacity; service-dominant logic identifies sector-specific adaptations required for
accurate cost allocation. Collectively, this integrated theoretical framework explains the documented
heterogeneity in ABC implementation outcomes (53.1% substantial benefits, 37% mixed results, 16.3% failures)
as reflecting organizations' variable success in simultaneously addressing requirements across all four theoretical
domains—demonstrating that implementation effectiveness depends not on any single theoretical perspective
but rather on comprehensive organizational engagement with contingency requirements, institutional legitimacy,
technological readiness, and sectoral adaptation imperatives.
Methodological Approaches
Methodological distribution analysis reveals significant concentration in qualitative investigation approaches:
case studies dominate at 71.4%, followed by survey research (20.4%), mixed-methods (4.1%), longitudinal
studies (4.1%), and conceptual/review articles (6.1%). The pronounced case study dominance reflects the
research community's deliberate strategic choice to prioritize in-depth organizational investigation, enabling rich
contextual understanding of ABC implementation dynamics, organizational barriers, and contingency factors
influencing adoption outcomes—an approach well-suited to examining complex organizational phenomena
within naturalistic settings. However, this methodological distribution simultaneously reveals a critical research
gap: the minimal representation of longitudinal studies (4.1%) indicates that ABC scholarship lacks sustained
empirical investigation of implementation trajectories over extended timeframes, limiting understanding of long-
term system sustainability, organizational learning dynamics, and evolution of cost management practices
following initial ABC deployment. This longitudinal research deficit constrains scholarly capacity to distinguish
between temporary implementation effects and enduring behavioral change, to document organizational learning
curves in ABC system utilization, and to evaluate whether ABC systems demonstrate sustained value generation
or experience knowledge atrophy and system abandonment over time. Empirical evidence regarding ABC
effectiveness demonstrates substantial heterogeneity confirming context-dependent implementation outcomes:
substantial benefits are documented in 53.1% of cases (with cost accuracy improvements ranging 30-50%,
demonstrated decision quality improvement, and operational efficiency gains), mixed or modest outcomes occur
in 37% of cases, while implementation failures are reported in 16.3% of investigations. This distribution indicates
that ABC implementation effectiveness is not deterministic but contingent upon organizational factors,
implementation methodologies, technological capabilities, and contextual circumstances. The 16.3% failure rate
and 37% mixed-outcomes rate suggest that nearly half of investigated organizations experience suboptimal ABC
outcomes, underscoring the practical significance of implementation barrier research and the need for evidence-
based implementation guidance. Future methodological development should prioritize longitudinal investigation
designs tracking ABC implementation over 3-5 year periods to establish causal mechanisms linking
implementation practices to sustained effectiveness, to document organizational learning processes in ABC
system utilization, and to identify which contextual and organizational factors predict implementation success
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versus failure. Such methodological diversification, combined with comparative case analysis and longitudinal
tracking, would substantially strengthen the evidence base regarding ABC implementation dynamics, identify
replicable success factors, and provide contemporary organizations with empirically-grounded guidance for
enhancing implementation probability and ensuring sustained value generation from ABC system investments.
ABC in the Era of Digital Transformation
The Technology Integration cluster (24.5% of analyzed publications) demonstrates how emerging digital
technologies are fundamentally transforming ABC implementation methodologies, operational efficiency, and
real-time cost management capabilities in ways directly aligned with Industry 4.0 manufacturing paradigms and
digital transformation imperatives. Artificial Intelligence applications address the traditional ABC
implementation burden of manual cost driver identification through algorithmic analysis of organizational data
to autonomously identify optimal cost drivers, predict cost driver behavior patterns, and optimize cost allocation
formulas without requiring labor-intensive process analysis—enabling organizations to implement sophisticated
ABC systems with substantially reduced implementation timeframes and data collection requirements. Internet
of Things sensor integration revolutionizes ABC data collection by enabling automated, real-time capture of
activity metrics through embedded sensors tracking machine utilization, worker productivity, material flows,
and process execution—replacing manual timekeeping and retrospective cost estimation with continuous,
objective activity data generation that enhances ABC cost accuracy while reducing administrative overhead.
Blockchain technology applications address supply chain cost transparency challenges by creating immutable,
distributed ledgers recording transaction-level cost data across multiple organizations, enabling organizations to
implement transparent ABC systems that allocate costs based on actual supply chain participation rather than
negotiated transfer pricing—enhancing cost attribution accuracy while improving supply chain partner
accountability. Industry 4.0 manufacturing environments introduce simultaneous complexity increase and
transparency enhancement: increased organizational complexity through advanced manufacturing processes,
just-in-time inventory management, and customized production requiring more granular cost allocation, while
simultaneously enabling unprecedented data accessibility through integrated manufacturing execution systems,
industrial IoT platforms, and cloud-based data analytics infrastructure. Organizations successfully implementing
ABC within Industry 4.0 contexts demonstrate enhanced cost accuracy through real-time activity data, improved
decision responsiveness through continuous cost visibility, and dynamic cost model recalibration
accommodating changing manufacturing processes—capabilities substantially unavailable within pre-digital
ABC systems dependent on retrospective cost estimation and periodic cost model updates.
However, bibliometric analysis reveals a critical research gap between the strategic importance of technology-
enabled ABC innovation and the minimal empirical research investigating these emerging pathways. Keyword
co-occurrence analysis (Figure 8) documents only 2 occurrences of "Internet of Things" within 49 open-access
ABC articles, single occurrences for "Artificial intelligence" and "Blockchain," and absent representation for
"Industry 4.0" or "Digital transformation" keywords—despite these technological domains constituting the most
significant contemporary challenges and opportunities for ABC practitioners. This pronounced gap between
technological imperative and research attention reflects Technology Assimilation Theory's prediction that
management accounting scholarship typically lags practitioner adoption of emerging technologies by 3-5 years,
requiring researchers to first observe technology-enabled cost management experiments in practice before
developing rigorous theoretical and empirical investigations. The dominance of traditional ABC keywords
("Activity-based costing" 33 occurrences, "Cost accounting" 11 occurrences, "Management accounting" 4
occurrences) indicates that ABC research remains concentrated on foundational concepts and traditional
implementation challenges rather than contemporary technological transformation imperatives. This research
gap creates substantial opportunity for future ABC scholarship: investigations of AI-enabled cost driver
optimization algorithms, empirical studies of IoT sensor integration challenges and opportunities in
manufacturing environments, case analyses of blockchain application for supply chain cost transparency, and
comparative research examining how Industry 4.0 manufacturing environments require ABC methodological
adaptation. Organizations currently implementing technology-enabled ABC systems operate with minimal
empirical guidance from academic research, relying instead on practitioner experimentation, consulting firm
methodologies, and enterprise software vendor recommendations—suggesting that future technology-focused
ABC research will have substantial impact on contemporary practice as organizations seek evidence-based
guidance for navigating digital transformation of cost management systems. The current research gap represents
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a significant methodological opportunity for ABC scholars to enhance research vitality and practical relevance
through deliberate investigation of how emerging technologies are fundamentally reshaping cost accounting
practices, cost driver identification methodologies, and real-time cost management capabilities across diverse
organizational contexts and manufacturing environments.
DISCUSSION
ABC as Dynamic Research Domain
Results conclusively demonstrate ABC as dynamic, evolving research domain with sustained academic
relevance. Upward publication trajectory, particularly post-2010 acceleration, contradicts declining-relevance
narratives. Cross-sector applicability validates ABC's theoretical foundations as genuinely generalizable. Active
international research collaboration networks foster cumulative knowledge development.
Implementation-Effectiveness Paradox Resolution
Persistent implementation barriers despite decades of research and demonstrated benefits reflect fundamental
tension between ABC's theoretical sophistication and organizational implementation capacity. This paradox
suggests that overcoming ABC implementation challenges requires attention extending beyond technical factors
to encompass organizational change management, training and personnel development, strategic alignment, and
contextual adaptation (Hofmann & Bosshard, 2017; Ussahawanitchakit, 2017). Contingency theory perspectives
recognize that ABC effectiveness depends on congruence between system characteristics and organizational
context.
Geographic Research Concentration Implications
Pronounced geographic concentration (81.6% from developed Western economies) creates research bias limiting
generalizability and creates practical gap for emerging market practitioners. This distribution reflects greater
research infrastructure in developed economies, stronger ABC implementation prevalence, English-language
publication bias, and potentially limited research capacity in emerging markets. Future research should prioritize
comparative international investigation addressing geographic gaps and enabling evidence-based guidance for
practitioners in diverse global contexts (Khadem et al., 2016; Rundora & Selesho, 2014).
Methodological Gaps and Future Directions
Case study dominance (71.4%) reflects in-depth organizational investigation preference, yet limited longitudinal
research (4.1%) substantially constrains understanding of ABC sustainability beyond initial implementation.
Longitudinal investigation examining ABC sustainability, long-term effectiveness trajectories, and
organizational learning patterns would strengthen evidence regarding sustained ABC value. Research addressing
emerging sectors (technology services, platform economies, creative industries) and SME-specific contexts
would extend ABC's scholarly foundation to contemporary organizational landscape (Quesado & Silva, 2021;
Sánchez-Rebull et al., 2023).
Technology Integration and Future Potential
Emerging technology integration (AI/ML automation, real-time IoT monitoring, big data analytics, blockchain
transparency) presents substantial enabler potential for overcoming traditional implementation barriers. Limited
research on technology-ABC pathways represents research frontier with strategic importance as organizations
increasingly invest in artificial intelligence and advanced analytics capabilities. Future research should
systematically examine how emerging technologies enhance ABC functionality, reduce implementation burden,
and enable broader organizational accessibility.
ABC Integration with Complementary Systems
Research demonstrates ABC's evolution toward integration with complementary frameworks (Theory of
Constraints, Lean accounting, sustainability accounting) within comprehensive organizational cost and resource
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management systems. This theoretical and practical evolution reflects recognition that cost management
effectiveness requires simultaneous optimization of multiple organizational dimensions: cost accuracy,
operational efficiency, constraint management, environmental sustainability, and value creation. Future ABC
positioning involves enhanced integration with complementary systems rather than standalone operation.
Research and Practice Recommendations
For Academic Researchers: Prioritize longitudinal investigation, comparative international research, sectoral
expansion, and technology integration research addressing identified gaps. Engage in cross-disciplinary
collaboration and international research networks to prevent geographic concentration and support cumulative
knowledge development.
For Organizational Practitioners: Conduct rigorous contextual assessment before ABC adoption regarding
management commitment, technical infrastructure readiness, personnel expertise, organizational culture, and
strategic alignment. Develop customized, contingency-based implementation strategies matching specific
organizational characteristics. For SMEs and resource-constrained organizations, consider TDABC
simplification, phased implementation, technology enablement, or outsourced implementation support.
For Policymakers: Develop evidence-based curriculum standards for management accounting education.
Support research funding for priority research areas. Establish professional certification standards for ABC
practitioners.
CONCLUSION
Strategic Implications of Bibliometric Findings
The bibliometric analysis reveals four critical strategic imperatives shaping ABC's future trajectory: (1)
Accelerated Technology Integration Research Is Imperative: Organizations increasingly invest in artificial
intelligence, Internet of Things, and advanced analytics capabilities for cost management. Yet academic research
remains substantially behind practitioner adoption (only 2 IoT keyword mentions, 1 AI mention in 49 articles).
This research gap creates urgent need for systematic investigation of AI-enabled cost driver detection, IoT sensor
integration, blockchain transparency, and machine learning applications to enable organizations with evidence-
based technology adoption guidance. (2) Geographic Expansion Requirements Are Essential : The pronounced
Western concentration (81.6% from developed economies) limits research generalizability and creates practical
guidance gaps for emerging market practitioners. Organizations in Asia, Africa, South America, and emerging
European economies face fundamentally different implementation contexts requiring region-specific
contingency analysis. Research prioritizing comparative international investigation would strengthen evidence
regarding context-appropriate ABC implementation strategies across diverse organizational and regulatory
environments. (3) Sectoral Diversification Toward Digital Business Models Is Critical: Manufacturing (24.5%)
and healthcare (16.3%) research dominance reflects historical implementation patterns. Contemporary
organizational landscape increasingly comprises platform economies, fintech services, software-as-a-service
companies, and knowledge-intensive operations facing fundamentally novel cost allocation challenges. Targeted
sectoral research investigating ABC frameworks for subscription-based pricing, usage-based cost dynamics, and
value co-creation mechanisms would provide practitioners with evidence-based guidance for cost management
in emerging business models. (4) Methodological Innovation Emphasizing Longitudinal Investigation: The 4.1%
representation of longitudinal studies constrains understanding of sustained ABC value generation beyond initial
implementation. Organizations require empirical evidence regarding whether ABC systems demonstrate long-
term value retention or experience knowledge atrophy and abandonment. Longitudinal research tracking ABC
implementations over 3-5 years would establish causal mechanisms linking implementation practices to
sustained effectiveness and identify organizational factors predicting implementation success vs. failure.
Key Findings Summary
The bibliometric analysis reveals critical strategic imperatives for ABC's future trajectory: (1) Accelerated
technology integration research is imperative, as organizations increasingly invest in AI and IoT capabilities
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while academic research remains substantially behind practitioner adoption; (2) Geographic expansion requires
deliberate research initiatives in emerging markets where ABC implementation patterns differ fundamentally
from Western contexts; (3) Sectoral diversification toward platform economies, fintech, and knowledge-
intensive services is essential as traditional manufacturing/healthcare focus becomes insufficient for
contemporary organizational landscape; (4) Methodological innovation emphasizing longitudinal investigation
is critical to understand sustained ABC value generation beyond initial implementation phases.
This comprehensive systematic literature review and bibliometric analysis conclusively demonstrates that
Activity-Based Costing stands as dynamic, evolving research domain with demonstrated theoretical validity,
proven practical utility, and sustained academic relevance. Evidence supporting this assessment encompasses:
(1) documented upward publication trends particularly since 2010 indicating increasing academic interest, (2)
successful cross-sector application across diverse organizational types validating theoretical foundations, (3)
active international research collaboration networks fostering knowledge development, (4) ongoing
methodological innovations and technological integration initiatives, (5) emerging integration with
complementary management frameworks and sustainability considerations, and (6) clear identification of
substantial research opportunities and organizational needs requiring continued scholarly attention.
Theoretical and Practical Contributions
This review advances ABC scholarship through: (1) Comprehensive synthesis of global ABC research via
rigorous PRISMA-guided systematic review and bibliometric analysis; (2) Theoretical mapping of diverse
theoretical perspectives and identification of productive integration opportunities; (3) Evidence-based practical
guidance for organizations considering ABC adoption; (4) Empirical foundations for curriculum design,
professional development, and organizational best practices; and (5) Methodological template demonstrating
hybrid systematic-bibliometric approach applicable to other research domains.
Key Research Gaps and Future Directions
Identified research gaps present substantial opportunities: (1) Longitudinal investigation examining sustained
ABC effectiveness and implementation sustainability; (2) Comparative international research addressing
geographic concentration and contextual contingencies; (3) Sectoral expansion toward emerging organizational
sectors and novel business models; (4) Technology integration research systematically investigating AI/ML, IoT,
blockchain integration pathways; (5) SME-specific research addressing distinctive implementation challenges
and contextual requirements.
ABC's Future Trajectory
ABC will likely experience: (1) Methodological evolution through TDABC expansion, hybrid system
integration, and technology enablement; (2) Technology integration with artificial intelligence, real-time
monitoring, and advanced analytics; (3) Sustainability emphasis expanding scope beyond financial cost
management; (4) Geographic expansion to emerging markets and developing nations; (5) Sectoral diversification
into technology services, platform economies, and emerging business models.
Concluding Remarks
ABC's continued relevance depends critically upon: (1) sustained innovative research advancing theoretical
understanding, (2) interdisciplinary collaboration integrating diverse academic perspectives, (3) context-
sensitive implementation practice acknowledging contingency, and (4) commitment to evidence-based guidance
translating research into actionable recommendations.
When these conditions are met—combining theoretical sophistication with practical implementation wisdom,
technological innovation with organizational readiness, and methodological rigor with pragmatic relevance—
ABC will continue serving as cornerstone of cost management excellence, enabling organizations to achieve
superior cost transparency, operational efficiency, strategic agility, and sustainable value creation across
evolving competitive landscapes.
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