The Evolution of Activity-Based Costing Worldwide: A Bibliometric Analysis of Its Present State and Future Prospects

A thorough examination of historical trends is fundamental for understanding present economic dynamics and forecasting future developments, irrespective of the specific economic sector under consideration. This study aims to explore the historical evolution and projected trajectory of Activity-Based Costing (ABC) implementation on o global scale over a 30-year period. The systematic review of academic literature related to ABC adoption was conducted using Biblioshiny, enabling an extensive bibliometric analysis. Utilizing advanced data analysis and visualization techniques, the study evaluates 542 academic publications authored by 2,480 researchers and disseminated in 390 specialized journals between 1990 and 2024. Findings indicate that research interest in ABC implementation experienced a notable acceleration in 2014, maintaining a consistent annual growth rate of 9.06%. The co-occurrence network mapping identifies five prominent thematic clusters within ABC research, including economic health, healthcare applications, Time-Driven ABC methodology, and cost-effectiveness analysis. Moreover, leading academic journals such as PLOS One, BMJ Open, and BMC Health Services Research have played a critical role in advancing academic discourse on ABC implementation. From an institutional and geographical perspective, the United States emerges as the foremost contributor to research in this domain, with institutions such as Washington University, the University of North Carolina at Chapel Hill, and the University of Michigan ranking among the most frequently cited entities in the global academic landscape of ABC adoption.