The aim of this study is to identify the major present and future issues identified in the literature on Activity-Based Costing (ABC) implementation as searched by the Web of Science database, with a focus on papers published between (1991) and (2001). (2022). Furthermore, the purpose of this literature review is to emphasize the most important ideas while also laying the groundwork for future research on Activity-Based Costing (ABC) that employs bibliometric analysis. The analysis identifies some of the most common terms. But also the most significant writers that referenced this topic in their research findings, the journals that are most cited in the articles evaluated, and the nations with the highest efficacy. The VOSviewer tool was used to analyse data for keywords and geographical location based on Activity-Based Costing (ABC). It acquired (1725) Web of Science papers classified. Smart libraries, which enable large-scale networking and sharing, will be the future development paradigm for new libraries. It is people-oriented and has the potential to enhance management and service by explaining the significance and benefits of using Activity-Based Costing (ABC) in services.
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In-Text Citation: (Mohammad & Salleh, 2022)
To Cite this Article: Mohammad, A. O., & Salleh, S. I. M. (2022). A Bibliometric Review on Activity-based Costing in Services: Exploring Current and Future Trends. International Journal of Academic Research in Business and Social Sciences, 12(10), 1811– 1827.
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