Abstract
There are many bibliometrics studies that refer to costing methods. However, this research is scattered over the analyzed period, the place of publication and the publishing of the studies analyzed, as well as the longitudinal cut established, amongst other methodological design issues. The goal of this study is to compile and complement bibliometrics studies presented as to Activity Based Costing, Target and Kaizen Costing, Theory of Constraints and of Unity of Effort Production, using the first 17 editions of the Brazilian Congress of Costs (Congresso Brasileiro de Custos/CBC) as a database. Similarly to the methodological path of previous bibliometrics studies on the subject, a descriptive research was carried out alongside a quantitative approach, using the meta-analysis and the content analysis techniques. Results show that there is no regular distribution in articles published over the years, and that Activity Based Costing was the most researched, followed by the Theory of Constraints, and, finally, by Target Costing, Kaizen and Unity of Effort Production together. Results also indicate that books are still the main source of references for costing methods studies. The nature of the research approached practical and theoretical aspects; however, research focused on the various costing methods that made up the sample did not relate with each other.
Highlights
Management Accounting focuses on meeting the information needs of internal users, defined as the various agents who interact within an organizational context
It uses a variety of management planning and Costing Methods: meta-analysis of articles presented in the Brazilian Congress of Costs over the 1994-2010 period control techniques and tools called Management
Concerning bibliometric studies in the Cost Accounting field, we identified items presented in the following Brazilian events: the ANPCONT Congress, the Brazilian Congress of
Summary
Management Accounting focuses on meeting the information needs of internal users, defined as the various agents who interact within an organizational context. Accounting artifacts by authors like Oyadomari et al (2008), Frezatti et al (2010) and Beuren and Erfurth (2010) Amongst these Management Accounting artifacts, costing methods are an important tool for the management process and have, over the past decades, increased their capacity for generating information. Costing methods’ potential for generating information increased maybe because these methodologies became greatly diversified from the twentieth century on. This occurred specially to meet emerging needs resulting mainly from the increased complexity of organizational management, from technological advances and from the media, as well as from the globalization of markets, of economy and of society itself
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