Cost Accounting and Business Efficiency: A Scientometric Study
DOI:
https://doi.org/10.55204/trc.v3i2.e280Keywords:
Cost Accounting, Business Efficiency, Information Technology, Corporate Sustainability, Bibliometric AnalysisAbstract
Introduction: The comparative and global view is clearly reflected in studies that examine the cost accounting practices and efficiency of companies in various regions and industry sectors.
Objective: To elaborate a bibliometric study from the Scopus database, analyzing trends in cost accounting and business efficiency research, highlighting the diversity of methodological approaches, from quantitative analysis to case studies.
Method: The method employed is quantitative, based on an exhaustive analysis of statistical data in Scopus, covering publications from 1923 to 2023 executed in RStudio.
Results: The results reveal a growing interest in research on cost accounting and business efficiency, reflected in 380 scientific publications and an information density with an average of 17.8 citations per document. They highlight the importance of sustainability and social responsibility in cost accounting, technological innovation, and the relevance of accounting in strategic management.
Conclusion: The scientometric analysis highlights the diversity and evolution of the research, emphasizing the need for future research on the impact of digitalization and artificial intelligence on accounting practices, aligned with sustainability and business ethics.
Downloads
References
Alfonso Gimeno, V. (2010). La influencia de las nuevas tecnologías de la información y las comunicaciones y su repercusión en las estrategias empresariales: La banca online y su aplicación en las cooperativas de crédito. http://hdl.handle.net/10803/52170
Cardinaels, E. (2008). The interplay between cost accounting knowledge and presentation formats in cost-based decision-making. Accounting, Organizations and Society, 33(6), 582–602. https://doi.org/10.1016/j.aos.2007.06.003
Carmona, S., Ezzamel, M., & Gutiérrez, F. (1997). Control and cost accounting practices in the Spanish Royal Tobacco Factory. Accounting, Organizations and Society, 22(5), 411–446. https://doi.org/10.1016/S0361-3682(96)00016-5
Casalet, M. (2018). La digitalización industrial: Un camino hacia la gobernanza colaborativa. Estudios de casos. https://hdl.handle.net/11362/44266
Chan, Y.-C. L. (1993). Improving hospital cost accounting with activity-based costing. Health Care Management Review, 18(1), 71.
Chiliquinga Unaucho, E. P. (2014). La gestión administrativa y la optimización de los recursos empresariales del sector textil de la ciudad de Tulcán [bachelorThesis]. http://181.198.77.137:8080/jspui/handle/123456789/121
Christ, K. L., & Burritt, R. L. (2015). Material flow cost accounting: A review and agenda for future research. Journal of Cleaner Production, 108, 1378–1389. https://doi.org/10.1016/j.jclepro.2014.09.005
Geiger, D. R., & Ittner, C. D. (1996). The influence of funding source and legislative requirements on government cost accounting practices. Accounting, Organizations and Society, 21(6), 549–567. https://doi.org/10.1016/0361-3682(96)00008-6
Granados, M. R., Castilla, T. A., García, A. G., & Sánchez, M. T. R. (2011). Estudio bibliométrico de Aula Abierta. Aula abierta, 39(3), 97–110.
Haro, A. F., Martínez, E. J., Chango, T. S., Zambrano, T. P., Zambrano, M. F., & others. (2023). Enterprise resource planning (ERP) procesos para una implementación óptima y eficiente. Prometeo Conocimiento Científico, 3(1), e21–e21.
Haro-Sarango, A. (2021). Estudio del riesgo financiero desde la estructura de capital en las PyMes textiles. Desarrollo Gerencial, 13(2), Article 2. https://doi.org/10.17081/dege.13.2.4894
Hidalgo, F. G. (2005). Evolución histórica de la contabilidad de costes y de gestión (1885-2005). De Computis, Revista Española de Historia de la Contabilidad., 2(2), Article 2. https://doi.org/10.26784/issn.1886-1881.v2i2.229
Hopper, T., & Armstrong, P. (1991). Cost accounting, controlling labour and the rise of conglomerates. Accounting, Organizations and Society, 16(5), 405–438. https://doi.org/10.1016/0361-3682(91)90037-F
Horngren, C. T., Foster, G., & Datar, S. M. (2007). CONTABILIDAD DE COSTOS UN ENFOQUE GERENCIAL. Pearson Educación.
Hurtado García, K. del R. (2019). Responsabilidad social empresarial, logística inversa y desarrollo de la contabilidad de costos. Cooperativismo y Desarrollo, 7(3), 333–340.
Johnson, H. T. (1972). Early Cost Accounting for Internal Management Control: Lyman Mills in the 1850’s. Business History Review, 46(4), 466–474. https://doi.org/10.2307/3113343
Loft, A. (1986). Towards a critical understanding of accounting: The case of cost accounting in the U.K., 1914–1925. Accounting, Organizations and Society, 11(2), 137–169. https://doi.org/10.1016/0361-3682(86)90028-0
McKendrick, N. (1970). Josiah Wedgwood and Cost Accounting in the Industrial Revolution. The Economic History Review, 23(1), 45–67. https://doi.org/10.2307/2594563
Medina Ramírez, C. A., & Mauricci Gil, G. F. (2014). Factores que influyen en la rentabilidad por línea de negocio en la clínica Sánchez Ferrer en el periodo 2009—2013. Universidad Privada Antenor Orrego - UPAO. https://repositorio.upao.edu.pe/handle/20.500.12759/325
Meleán-Romero, R., Torres, F., Meleán-Romero, R., & Torres, F. (2021). Gestión de costos en las cadenas productivas: Reflexiones sobre su génesis. RETOS. Revista de Ciencias de la Administración y Economía, 11(21), 131–146. https://doi.org/10.17163/ret.n21.2021.08
Reyes, P., & Leal, R. (2019). Responsabilidad social corporativa desde la contabilidad: Un mapeo sistemático de la literatura para Colombia (Corporate Social Responsibility From Accounting: A Systematic Mapping of the Literature for Colombia) (SSRN Scholarly Paper 3399067). https://papers.ssrn.com/abstract=3399067
Robertson, G. P., & Grace, P. R. (2004). Greenhouse Gas Fluxes in Tropical and Temperate Agriculture: The need for a Full-Cost accounting of Global Warming Potentials. Environment, Development and Sustainability, 6(1), 51–63. https://doi.org/10.1023/B:ENVI.0000003629.32997.9e
Salgado-Castillo, J. A., & Granada, U. M. N. (2014). Tendencias en contabilidad de gestión: Una mirada a su evolución (finales del siglo XIX y siglo XX). https://doi.org/10.11144/Javeriana.cc15-39.tcgm
Santiesteban-Zaldívar, E., Frías, V. G. F., & Cardeñosa, E. L. (2020). Análisis de la Rentabilidad Económica. Tecnología propuesta para incrementar la eficiencia empresarial. Editorial Universitaria (Cuba).
Vargas Pihuave, K. P. (2023). Costos de producción y su efecto en la toma de decisiones: Sector agrícola– producción de arroz [bachelorThesis, Guayaquil: ULVR, 2023.]. http://repositorio.ulvr.edu.ec/handle/44000/6913
Downloads
Published
Issue
Section
License
Copyright (c) 2023 José Luis Viteri Medina , Diego Marcelo Lara Haro , Silvia Lorena Llamuca Pérez , Sonnia Lorena Llerena Cepeda
This work is licensed under a Creative Commons Attribution 4.0 International License.
The authors retain the moral and patrimonial rights of their works. They only give to the magazine Tesla Revista Científica the right to the first publication of this. Since Tesla Revista Científica is an open access publication, readers can fully or partially reproduce its content as long as they properly credit the corresponding authors and the journal itself. Tesla Revista Científica undertakes not to make commercial use of the texts it receives and/or publishes.
Our journal is governed by the international policies SHERPA/RoMEO: Green journal: They allow the self-archiving of both the pre-print (draft of a paper) and the post-print (the version corrected and reviewed by peers) and even the final version ( layout as it will be published in the journal).
See also "Copyright and licences".
