A Review of Activity-Based Costing Literature: 2001-2011.

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Bulend Terzioglu Elsie S K Chan


The purpose of this paper is to provide an assessment of 183 articles on activity-based costing (ABC) from 32 academic and professional journals published during the period 2001 through 2011. The assessment aims to ascertain trends in publication of articles, methodologies used, data analysis methods employed, research settings and origins of authorship. Previous studies provide information regarding the status of ABC research until 2000. Therefore, the paper seeks to provide an updated appraisal of ABC research. Our results are further evidence that research interest in ABC continues to fall. Manufacturing was the primary setting and surveys the preferred strategy for ABC research over 2001–2011. Finally, our findings show that most of the papers published in academic and professional journals during 2001–2011 originate from the USA. The current study updates and extends previous reviews with respect to the time period covered as well as the number of journals analysed.

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How to Cite
TERZIOGLU, Bulend; CHAN, Elsie S K. A Review of Activity-Based Costing Literature: 2001-2011.. Asia-Pacific Management Accounting Journal, [S.l.], v. 8, n. 1, p. 115-135, june 2013. ISSN 2550-1631. Available at: <http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/49>. Date accessed: 17 jan. 2018.
Management Accounting