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The Activity-Based Costing System Applied in Higher Education Institutions: A Systematic Review and Mapping of the Literature

Author

Listed:
  • Pedro Borges

    (Department of Economy, Sociology and Management, University of Trás-os-Montes e Alto Douro, 5000-801 Vila Real, Portugal)

  • Maria do Céu Alves

    (NECE (NECE-UBI Research Unit in Business Sciences), University of Beira Interior, 6201-001 Covilhã, Portugal)

  • Rui Silva

    (NECE (NECE-UBI Research Unit in Business Sciences), University of Beira Interior, 6201-001 Covilhã, Portugal
    CETRAD (Centre for Transdisciplinary Development Studies), University of Trás-os-Montes e Alto Douro, 5000-801 Vila Real, Portugal)

Abstract

Objective: In recent years, management accounting in higher education institutions has undergone significant changes due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to HEIs is Activity-Based Costing (ABC). With this evolving field of research, this article aims to analyze research in international scientific journals focusing on ABC in HEIs. To this end, this article provides an overview of how research in this area has evolved. We present an overview of the past, present, and future of research in the field of the ABC model applied in HEIs. Methodology: Through a systematic literature review, the Web of Science and Scopus databases were used as a source of articles. Our analysis is based on a total of 139 articles. We used a systematic literature review combining different bibliometric techniques. These allowed us to develop a mapping of the literature on the application of the ABC model in HEIs, which helps us better understand the research related to the topic and its evolution. Results: It is concluded that the existing literature on this topic has developed along three lines of research: implementation of ABC as a cost-control method, TDABC as a time-based cost-control method, and the application of the ABC Method in health services. Originality: Based on the results found, this article identifies avenues of research that can be explored, namely the study of the application of ABC in the education sector, and provides a research agenda for future studies.

Suggested Citation

  • Pedro Borges & Maria do Céu Alves & Rui Silva, 2024. "The Activity-Based Costing System Applied in Higher Education Institutions: A Systematic Review and Mapping of the Literature," Businesses, MDPI, vol. 4(1), pages 1-21, January.
    • Handle: RePEc:gam:jbusin:v:4:y:2024:i:1:p:2-38:d:1329243
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    References listed on IDEAS

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    1. Scapens, Robert W., 2006. "Understanding management accounting practices: A personal journey," The British Accounting Review, Elsevier, vol. 38(1), pages 1-30.
    2. Donald T. Hawkins, 1977. "Unconventional uses of on‐line information retrieval systems: On‐line bibliometric studies," Journal of the American Society for Information Science, Association for Information Science & Technology, vol. 28(1), pages 13-18, January.
    3. Teresa Garcia Valderrama & Rosario Del Rio Sanchez, 2006. "Development and Implementation of a University Costing Model," Public Money & Management, Taylor & Francis Journals, vol. 26(4), pages 251-255, September.
    4. Henry Small, 1973. "Co‐citation in the scientific literature: A new measure of the relationship between two documents," Journal of the American Society for Information Science, Association for Information Science & Technology, vol. 24(4), pages 265-269, July.
    5. Grégory Wegmann, 2019. "A Typology of Cost Accounting Practices based on Activity-based Costing - A Strategic Cost Management Approach," Post-Print hal-02446738, HAL.
    Full references (including those not matched with items on IDEAS)

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