Análisis en el ISI Web of Knowledge de los artículos sobre el sistema de costes y gestión basado en las actividades (periodo 2000-2010)

Abstract

The competitive and stormy environment in which organizations are moving, leads to the organization of these, to implement management accounting systems which enable them to obtain information for decisionmaking. In the last decade, the management accounting system based on activities (ABC/ABM) has acquired a great importance, as from the point of view of cost calculation as from the management, losing value the information provided by conventional systems. The aim of this study was to analyze the importance that the ABC/ABM systems had during the period between the years 2000-2010. In order to achieve this, we have reviewed the published literature on this subject in indexed journals in the Social Sciences Citation Index (SSCI) and Science Citation Index (SCI). To carry out the analysis, the sample of articles obtained has been classified, with the purpose of being able to determine its evolution, dissemination, interest on the part of organizations, published emerging issues and possible lines of future research.