Evolution of Activity Based Costing (ABC) - A Bibliometric Analysis

Activity Based Costing is an advanced accounting technique that widely discussed among cost controllers and managers. Through this study, attempt has been made to identify the recent trends in its evolution see further research prospects by doing analysis of numerous national international published researches related domain. By applying bibliographic technique, output extracted from Scopus database analyzed using bibliometrix package R-software. The results present a structured view scientific studies on different countries, contribution pioneer authors major sectors/industries which most catered to. carried out three field plot, trending topics, word cloud, arriving at conceptual structure co-occurrence map finally drawing thematic map. As application, study may well be guiding tool for researchers working similar area. They can get insights as what sector consider performing investigations such case or quantitative effect some particular factors.