Bibliometric Analysis Of Publications On Time-Driven Activity Based Costing Method

Yıl 2024, Cilt: 16 Sayı: 30, 1 - 18, 30.05.2024

Ömer Burak Paksoy

https://doi.org/10.20990/kilisiibfakademik.1423932

Öz

Purpose: This research seeks to conduct a comprehensive review of the Time-Driven Activity Based Costing (TDABC) literature employing a bibliometric analysis methodology.
Design/Methodology: Within the present study, parameters including the annual publication count, the foremost contributing countries and organizations, the most cited studies in the Web of Science (WoS), the most prolific authors, and the most influential journals were systematically scrutinized. Additionally, keywords were employed to delineate the structural contours of the field. The VOSviewer software was utilized to discern prevailing trends within the TDABC literature. A total of 394 articles were identified through the Web of Science database spanning the timeframe from 2004 to January 2024.
Findings: The findings indicate a substantial growth in the TDABC literature. The seminal work by Kaplan & Anderson (2004) stands out as the most frequently cited study. In co-citation analysis, author R.S. Kaplan leads with 655 citations, while Harvard Business Review attains the highest citation count among journals with 500 citations. The United States emerges as the predominant contributor to TDABC literature in terms of documents. The Journal of Arthroplasty emerges as the most prolific journal, producing 14 articles. Keyword analysis highlights the predominant focus on concepts such as 'time-driven activity-based costing' and 'cost analysis,' predominantly within the healthcare domain.
Limitations: The primary constraint of this study resides in its exclusive reliance on the WOS Core Collection for analysis, thereby excluding sources not disseminated online through databases like Tübitak ULAKBİM in Turkey, as well as Scopus and PubMed in the international scholarly domain.
Originality/Value: This study demonstrates originality and scholarly value by pioneering a systematic examination of the Time-Driven Activity-Based Costing (TDABC) literature through the lens of bibliometric analysis. Through this approach, the study aims to uncover evolving research trends, identify key contributors and networks, assess the impact of TDABC research, map the knowledge structure within the field, and inform future research agendas. By employing visualization tools and comparative analyses, the article seeks to offer a comprehensive understanding of the TDABC literature.

Anahtar Kelimeler

Cost Accounting, Time Driven Activity Based Costing, Cost Analysis, Bibliometric Analysis, Web of Science Database

Zamana Dayalı Faaliyet Tabanlı Maliyetleme Yöntemine İlişkin Yayınların Bibliyometrik Analizi

Öz

Amaç: Bu araştırma, bibliyometrik analiz metodolojisi kullanarak Zamana Dayalı Faaliyet Tabanlı Maliyetleme (ZDFTM) literatürünün kapsamlı bir incelemesini yapmayı amaçlamaktadır.
Tasarım/Yöntem: Bu çalışma kapsamında, Web of Science (WoS) veritabanında yıllık yayın sayısı, en çok katkıda bulunan ülke ve kuruluşlar, en çok atıf alan çalışmalar, en üretken yazarlar ve en etkili dergiler gibi parametreler sistematik olarak incelenmiştir. Ayrıca, alanın yapısal hatlarını belirlemek için anahtar kelimeler analizi kullanılmıştır. ZDFTM literatüründeki hâkim eğilimleri ayırt etmek için VOSviewer yazılımı kullanılmıştır. Web of Science veri tabanı aracılığıyla 2004'ten Ocak 2024'e kadar olan zaman dilimini kapsayan toplam 394 makale tespit edilmiştir.
Bulgular: Bulgular, ZDFTM literatüründe önemli bir büyüme olduğunu göstermektedir. Kaplan & Anderson (2004) tarafından yapılan ufuk açıcı çalışma, en sık atıf alan çalışma olarak öne çıkmaktadır. Ortak atıf analizinde, yazar R.S. Kaplan 655 atıfla ilk sırada yer alırken, Harvard Business Review 500 atıfla dergiler arasında en yüksek atıf sayısına ulaşmaktadır. Amerika Birleşik Devletleri, doküman sayısı bakımından ZDFTM literatürüne en fazla katkıda bulunan ülke olarak öne çıkmaktadır. The Journal of Arthroplasty, 14 makale ile en üretken dergi olarak öne çıkmaktadır. Anahtar kelime analizi, ağırlıklı olarak sağlık hizmetleri alanında 'zamana dayalı faaliyet tabanlı maliyetlendirme' ve 'maliyet analizi' gibi kavramlara odaklanıldığını vurgulamaktadır.
Sınırlılıklar: Bu çalışmanın temel kısıtı, analiz için yalnızca WOS Çekirdek Koleksiyonu'na dayanması, dolayısıyla Türkiye'de Tübitak ULAKBİM, uluslararası akademik alanda ise Scopus ve PubMed gibi veri tabanları aracılığıyla çevrimiçi olarak yayımlanmayan kaynakları hariç tutmasıdır.
Özgünlük/Değer: Bu çalışma, Zamana Dayalı Faaliyet Tabanlı Maliyetleme (ZDFTM) literatürünün bibliyometrik analiz perspektifinden sistematik bir şekilde incelenmesine öncülük ederek özgünlük ve bilimsel değer ortaya koymaktadır. Bu yaklaşım sayesinde çalışma, gelişen araştırma eğilimlerini ortaya çıkarmayı, kilit katılımcıları, uygulayıcıları ve ağları belirlemeyi, ZDFTM araştırmalarının etkisini değerlendirmeyi, alandaki bilgi yapısını haritalandırmayı ve gelecekteki araştırma gündemlerini bilgilendirmeyi amaçlamaktadır. Makale, görselleştirme araçları ve karşılaştırmalı analizler kullanarak ZDFTM literatürüne ilişkin kapsamlı bir anlayış sunmayı amaçlamaktadır.

Anahtar Kelimeler

Maliyet Muhasebesi, Zamana Dayalı Faaliyet Tabanlı Maliyetleme, Maliyet Analizi, Bibliyometrik Analiz, Web of Science Veritabanı

Kaynakça

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