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Updated: May 13, 2026

Comparing Bibliometric Analysis Using PubMed, Scopus, and Web of Science Databases
Published on: October 24, 2019
Activity-based costing in services: literature bibliometric review
Nara Medianeira Stefano1, Nelson Casarotto Filho
1Program in Production Engineering, Federal University of Santa Catarina, Florianopolis, Santa Catarina Brazil.
This study structures a bibliography on the Activity-Based Costing (ABC) method in services, using the ProKnow-C process. It provides a recognized scientific portfolio for further research and discussion.
Area of Science:
- Management Accounting
- Service Operations Management
Background:
- The application of Activity-Based Costing (ABC) in service industries requires structured bibliographical analysis.
- Existing literature may be fragmented, necessitating a consolidated resource for researchers.
Purpose of the Study:
- To develop a structured bibliography portfolio focused on the application of the ABC method in service contexts.
- To contribute to the ongoing scientific discourse on ABC in services.
Main Methods:
- A three-stage methodology: Planning, Execution, and Synthesis.
- Utilized the ProKnow-C (Knowledge Process Development - Constructivist) process during the execution phase.
- Conducted information retrieval from international databases: ISI Web of Knowledge and Scopus.
Main Results:
- A curated bibliography portfolio comprising 21 scientifically recognized articles was established.
- The portfolio specifically addresses the application of the ABC method within the service sector.
Conclusions:
- The structured bibliography provides a valuable resource for researchers and practitioners interested in ABC in services.
- This work facilitates further scientific discussion and development in the field.
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