Bibliometric Analysis Of Publications On Time-Driven Activity Based Costing Method

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dc.contributor.authorPaksoy, Omer Burak
dc.date.accessioned2026-01-24T12:00:54Z
dc.date.available2026-01-24T12:00:54Z
dc.date.issued2024
dc.departmentAlanya Alaaddin Keykubat Üniversitesi
dc.description.abstractPurpose: This research seeks to conduct a comprehensive review of the Time-Driven Activity Based Costing (TDABC) literature employing a bibliometric analysis methodology. Design/Methodology: In this study, it was systematically examined parameters such as annual publication count, primary contributors in terms of countries and organizations, most cited studies in Web of Science (WoS), prolific authors, and influential journals. Structural aspects of the field were delineated using keywords, and prevailing trends within the TDABC literature were analyzed using VOSviewer software. 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. Limitations: The primary constraint of this study that for the analysis covering the period 2004-2023 resides in its exclusive reliance on the WoS Database for analysis, thereby excluding sources not disseminated online through databases like ULAKBİM in Turkey, as well as Scopus and PubMed in the international scholarly domain. Originality/Value: This study exhibits originality and scholarly merit through a systematic examination of TDABC literature using bibliometric analysis. Anticipated contributions include assessing the impact of TDABC research, mapping the knowledge structure within the field, and offering valuable insights to inform future research agendas.
dc.identifier.doi10.20990/kilisiibfakademik.1423932
dc.identifier.endpage18
dc.identifier.issn1309-3762
dc.identifier.issn2149-1585
dc.identifier.issue30
dc.identifier.startpage1
dc.identifier.trdizinid1238390
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/1238390
dc.identifier.urihttps://doi.org/10.20990/kilisiibfakademik.1423932
dc.identifier.urihttps://hdl.handle.net/20.500.12868/3813
dc.identifier.volume16
dc.indekslendigikaynakTR-Dizin
dc.language.isoen
dc.relation.ispartofAkademik Araştırmalar ve Çalışmalar Dergisi
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_TR-Dizin_20260121
dc.subjectBibliometric Analysis
dc.subjectCost Analysis
dc.subjectCost Accounting
dc.subjectTime Driven Activity Based Costing
dc.subjectWeb of Science Database
dc.titleBibliometric Analysis Of Publications On Time-Driven Activity Based Costing Method
dc.typeArticle

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