Affiliation:
1. ALANYA ALAADDİN KEYKUBAT ÜNİVERSİTESİ
Abstract
Purpose: This research seeks to conduct a comprehensive review of the Time-Driven Activity Based Costing (TDABC) literature employing a bibliometric analysis methodology.
Design/Methodology: Within the present study, parameters including the annual publication count, the foremost contributing countries and organizations, the most cited studies in the Web of Science (WoS), the most prolific authors, and the most influential journals were systematically scrutinized. Additionally, keywords were employed to delineate the structural contours of the field. The VOSviewer software was utilized to discern prevailing trends within the TDABC literature. A total of 394 articles were identified through the Web of Science database spanning the timeframe from 2004 to January 2024.
Findings: The findings indicate a substantial growth in the TDABC literature. The seminal work by Kaplan & Anderson (2004) stands out as the most frequently cited study. In co-citation analysis, author R.S. Kaplan leads with 655 citations, while Harvard Business Review attains the highest citation count among journals with 500 citations. The United States emerges as the predominant contributor to TDABC literature in terms of documents. The Journal of Arthroplasty emerges as the most prolific journal, producing 14 articles. Keyword analysis highlights the predominant focus on concepts such as 'time-driven activity-based costing' and 'cost analysis,' predominantly within the healthcare domain.
Limitations: The primary constraint of this study resides in its exclusive reliance on the WOS Core Collection for analysis, thereby excluding sources not disseminated online through databases like Tübitak ULAKBİM in Turkey, as well as Scopus and PubMed in the international scholarly domain.
Originality/Value: This study demonstrates originality and scholarly value by pioneering a systematic examination of the Time-Driven Activity-Based Costing (TDABC) literature through the lens of bibliometric analysis. Through this approach, the study aims to uncover evolving research trends, identify key contributors and networks, assess the impact of TDABC research, map the knowledge structure within the field, and inform future research agendas. By employing visualization tools and comparative analyses, the article seeks to offer a comprehensive understanding of the TDABC literature.
Publisher
Kilis 7 Aralik University
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