TIME-DRIVEN ACTIVITY-BASED COSTING (TDABC): A SYSTEMATIC LITERATURE REVIEW

Abstract

This study reviews the literature on the Time-Driven Activity-Based Costing method in order to verify the state of the art of the subject, analyzing its development over the 16 years after the first publication by Kaplan and Anderson in 2004. The methodological framework is qualitative and quantitative due to the approach, descriptive as to the objective, and the procedure adopted was the Systematic Literature Review. The studies targeted by the review were obtained from the Web of Science and Scopus databases. After applying filtering criteria detailed in the method section, a sample was obtained containing 102 articles, distributed in 75 scientific journals. The results pointed to an expressive quantitative advantage of researches aiming the healthcare industry, and lack of research in other service sectors and the industrial sector in general. Along with the analyses, future research opportunities are discussed, among which the necessary theoretical deepening for the theme, as the scientific production has focused on empirical research. In this sense, the field of Accounting Sciences stands out as well positioned to address these theoretical deficiencies mentioned in the literature.