Activity-Based Costing (ABC) in Public Organizations: Evidence and Gaps in the Judicial Context and State Litigation

Key Points

• The review aims to explore how Activity-Based Costing (ABC) is applied in public organizations, particularly in judicial settings.
• Conducted a scoping review of literature on Activity-Based Costing in public organizations.
• Identified predominant methodological approaches used in studies related to the judicial context.
• Searched for evidence concerning the application of ABC in state litigation.
• Found limited evidence on the application of Activity-Based Costing in the judicial context.
• Highlighted various methodological approaches employed in the existing studies.
• Identified significant gaps in knowledge related to the effectiveness of ABC in state litigation.