The aim of this study is to identify the major present and future issues identified in the literature on Activity-Based Costing (ABC) implementation as searched by the Web of Science database, with a focus on papers published between (1991) and ( 2001). ( 2022). Furthermore, the purpose of this literature review is to emphasize the most important ideas while also laying the groundwork for future research on Activity-Based Costing (ABC) that employs bibliometric analysis. The analysis identifies some of the most common terms. But also the most significant writers that referenced this topic in their research findings, the journals that are most cited in the articles evaluated, and the nations with the highest efficacy. The VOSviewer tool was used to analyse data for keywords and geographical location based on Activity-Based Costing (ABC). It acquired (1725) Web of Science papers classified. Smart libraries, which enable large-scale networking and sharing, will be the future development paradigm for new libraries. It is people-oriented and has the potential to enhance management and service by explaining the significance and benefits of using Activity-Based Costing (ABC) in services.
The objective of this research is to investigate the Activity-based Costing accounting system and Jordan's efficiency of government services. ABC systems were also influenced to improve and evolve in order to increase the efficiency of government services. The study's sample consists of 182 questionnaires completed by Jordanian government employees. The study revealed that the Activity-based Costing accounting system has a significant impact on the efficiency of Jordan's government services. Furthermore, the study revealed an Activity-based Costing accounting system for all levels as a way to improve government service efficiency and crucial to accomplishing efficiency both in the short and long run, as well as the need to just have accounting systems that abide by international financial reporting standards, which seem to be critical inside any accounting part.
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