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January 30, 2024BusinessesOpen Access

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

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Authors

PBPedro Tavares BorgesMAMaria do Céu Gaspar AlvesRSRui Silva

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Overview

Systematic review analyzes activity-based costing in higher education institutions, indicating research evolution.

Key Points

  • This article aims to analyze the application and evolution of activity-based costing in higher education institutions.
  • Conducted a systematic literature review using the Web of Science and Scopus databases.
  • Analyzed a total of 139 articles using bibliometric techniques to map the literature on ABC in HEIs.
  • Three main research lines were identified: implementation of ABC as a cost-control method, TDABC as a time-based cost-control method, and ABC in health services.

Cite This Study

Borges et al. (2024) studied this question.

synapsesocial.com/papers/6a10f83c5e6663f9d264c1d7https://doi.org/10.3390/businesses4010002
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Flexible Budgeting and Variance Analysis in an Activity-Based Costing Environment.1994
  2. 2Activity-Based Costing: An Analysis Of Activities Performed In The Central Warehouse Of A Federal University2025
  3. 3Activity-Based Costing as a Strategic Tool for Enhancing Key Financial Management Functions: Evidence from the Manufacturing Sector in Jordan2024
  4. 4Bibliometric Analysis Of Publications On Time-Driven Activity Based Costing Method2024 · 2 citations
  5. 5Time-Driven Activity-Based Costing and Its Use in Health Economic Analysis: A Systematic Literature Review2025 · 7 citations