Analysis of the Scientific Article Production on the ABC Costing Method

Abstract

The present study aims to analyze the production of scientific articles on the Activity-Based Costing (ABC) costing method in national journals from 2015 to 2020.  The following metrics were analyzed: number of national articles per year; list of the leading national journals; most prolific authors; the number of authors per article; citations; and two categorical analyses: methodological aspects and identification of economic activities. A bibliometric technique was used, with a bibliographic portfolio of 47 scientific articles obtained through an advanced search on Google Scholar using the search term "ABC costing method," considering all journals with Qualis. Descriptive and documentary techniques were also applied, as well as a qualitative and quantitative approach. The results point out that the most prolific publication year was 2017 (23.40%) and that the most productive journals were Custos e Agronegócio Online and ABCustos. There was a predominance of researchers who published only once (87.50%). The researchers Alex Fabiano Bertolo Santana and Levi da Silva Guimarães were the most productive, with three articles. It is noteworthy that most publications were conducted in partnership and that "Formação de preços em hotelaria: um estudo de caso (2016)" was the article that obtained the most citations (14). Qualitative and case study research predominated in hospital and industrial economic activities. This study contributes to new studies, identifying the most relevant journals and authors, new trends, and research opportunities.