After 30 Years, What Has Happened to Activity-Based Costing? A Systematic Literature Review

After more than 30 years of using Activity-Based Costing (ABC) to determine costs, just a few studies have analyzed its publications. This article aims to conduct a systematic, comprehensive literature review analyzing papers on ABC to overview what has been researched and give future research direc...

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Bibliographic Details
Main Authors: Maria-Victòria Sánchez-Rebull, Angels Niñerola, Ana-Beatriz Hernández-Lara
Format: Article
Language:English
Published: SAGE Publishing 2023-06-01
Series:SAGE Open
Online Access:https://doi.org/10.1177/21582440231178785