Cost Accounting: Insights and Possible Future Directions

Hamide Özyürek

doi:10.16951/trendbusecon.1457977

TR EN

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.

Keywords

Cost accounting , bibliometric analysis , VOSviewer , mapping and clustering , Web of Science (WoS) database

References

Ampah, J.D., Yusuf, A.A. Afrane, S., Jin, C. & Liu, H. (2021). Reviewing two decades of cleaner alternative marine fuels: Towards IMO’s decarbonization of the maritime transport sector. J. Clean. Prod. 2021, 320, 128871. [CrossRef]
Balstad, M. T. & Berg, T. (2020). A long-term bibliometric analysis of journals influencing management accounting and control research. Journal of Management Control, 30, 357-380. [CrossRef]
Caruso, G., Gattone, S., Fortuna, F., & Di Battista, T. (2021). Cluster Analysis for mixed data: An application to credit risk evaluation. Socio-Econ. Plan. Sci. 2021, 73, 100850. [CrossRef]
Chiu, V., Liu, Q., Muehlmann, B., & Baldwin, A. A. (2019). A bibliometric analysis of accounting information systems journals and their emerging technologies contributions. International Journal of Accounting Information Systems, 32, 24-43. [CrossRef]
de Oliveira Morais, M. A., da Silva Prado, A. G., Melo, L. G. G., da Silva Filho, R. B., Martins, J. D. M., Mota, R. H. G., ... & Júnior, A. B. (2023). Contabilidade de custos: caso de uma indústria de temperos pauferrense. Revista de Gestão e Secretariado (Management and Administrative Professional Review), 14(3), 4206-4219. [CrossRef]
Eck, N. J. V., & Waltman, L. (2019). VOSviewer Manual. Universiteit Leiden, Leiden.
Guo, J. (2023). Supply chain network model of cost accounting based on improved particle swarm optimisation algorithm. Applied Mathematics and Nonlinear Sciences. [CrossRef]
Hülle, J., Kaspar, R., & Möller, K. (2011). Multiple Criteria Decision‐Making in Management Accounting and Control‐State of the Art and Research Perspectives Based on a Bibliometric Study. Journal of Multi‐Criteria Decision Analysis, 18(5-6), 253-265. [CrossRef]
Ismayilov, N. (2020). Innovative approaches in the accounting and audit of the book value of assets: bibliometric analysis. [CrossRef]
Koçyiğit, S. Ç., Temelli, F. & Baskan, T. D., (2023). Sürdürülebilirlik Muhasebesi Konusunda Yayınlanan Makalelerin Bibliyometrik Analizi: Web of Science Örneği. Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 16(1), 241-264. [CrossRef]

Lucas, A. (2020). Current Trends In Management Accounting Research: A Bibliometric Study Based On Digital Libraries. In INTED2020 Proceedings (pp. 2511-2524). IATED. [CrossRef]
Nain, S., Lajuni, N., & Mail, R. (2022). Management accounting practices: a bibliometric analysis. Management & Accounting Review (MAR), 21(1), 1-22. [CrossRef]
O'Neill, L., Dexter, F., Park, S. H., & Epstein, R. H. (2017). Uncommon combinations of ICD10-PCS or ICD-9-CM operative procedure codes account for most inpatient surgery at half of Texas hospitals. Journal of Clinical Anesthesia, 41, 65-70. [CrossRef]
Purnomo, A., Sari, A.K., Susanti, T., Rahayu, S. & Ashari, R. A. (2020). Digital Business: A Scientific Publication Positioning Using Scientometric Analysis. 2020 International Conference on Information Management and Technology (ICIMTech), IEEE, 2020, pp. 588–93, [CrossRef].
Purnomo, A., Sari, Y.K.P, Firdaus, M., Anam, F. & Royidah, E. (2020a). Digital Literacy Research: A Scientometric Mapping over the Past 22 Years. 2020 International Conference on Information Management and Technology (ICIMTech). 13-14 August 2020.
[CrossRef]
Ramasubramanian, H., Gujarathi, M. R., & Feldmann, D. (2023). Leveraging Cost Accounting to Manage Earnings: Evidence from Toshiba’s Semiconductor Business. Issues in Accounting Education, 38(2), 177-194. [CrossRef]
Rappazzo, N., Marisca, C., & Pulejo, L. (2023). Italian accounting history studies in international journals: Insights and possible future directions. Accounting History, [CrossRef]
Rashmi, K. & Kataria, A. (2021). Work–life balance: A systematic literature review and bibliometric analysis. Int. J. Sociol. Soc. Policy 2021, 42, 1028–1065. [CrossRef]
Silva, R. (2022). a bıblıometrıc revıew of target costıng management usıng r bıblıometrıx. Academy of Entrepreneurship Journal, 28, 1-19. [CrossRef]
Stefano, N. M., & Filho, N. C. (2013). Activity-based costing in services: literature bibliometric review. SpringerPlus, 2, 1-11. [CrossRef]
Umar, I. M., Mustafa, H., Lau, W. Y., & Sidek, S. (2022). Ninety-three years of agricultural accounting studies in Scopus journals: a bibliometric analysis from 1923 to 2020. Journal of Accounting in Emerging Economies, 12(5), 741-760. [CrossRef]
Wu, H., Li, X., Qi, Y., Tang, H., & Zhang, S. (2023). Application of Virtual Network Mapping Algorithm Based on Optimal Subnet in Enterprise Cost Accounting Platform. Journal of Circuits, Systems and Computers, 32(03), 2350042. [CrossRef]
Zhang, R., & Li, J. L. (2021). The Application of Activity-Based Costing in the Cost Calculation of Thermal-Power Enterprise. Thermal Science, 25(2 Part A), 933-939. [CrossRef].

Details

Primary Language

English

Subjects

Financial Economy

Journal Section

Research Article

Authors

Hamide Özyürek ^*
0000-0002-2574-954X
Türkiye

Early Pub Date

October 9, 2024

Publication Date

October 15, 2024

Submission Date

March 24, 2024

Acceptance Date

August 23, 2024

Published in Issue

Year 2024 Volume: 38 Number: 4

DOI

https://doi.org/10.16951/trendbusecon.1457977

IZ

https://izlik.org/JA99ER95PB

APA

Özyürek, H. (2024). Cost Accounting: Insights and Possible Future Directions. Trends in Business and Economics, 38(4), 193-201. https://doi.org/10.16951/trendbusecon.1457977

Content of this journal is licensed under a Creative Commons Attribution 4.0 International License

29928

Cost Accounting: Insights and Possible Future Directions

Maliyet Muhasebesi: İçgörüler ve Gelecekteki Muhtemel Yönelimler

Öz

Anahtar Kelimeler

Cost Accounting: Insights and Possible Future Directions

Abstract

Keywords

References

Details

Primary Language

Subjects

Journal Section

Authors

Early Pub Date

Publication Date

Submission Date

Acceptance Date

Published in Issue

DOI

IZ

Cite