The Activity-Based Costing System Applied in Higher Education Institutions: A Systematic Review and Mapping of the Literature
Pedro Borges,
Maria do Céu Alves,
Rui Silva
Abstract:Objective: In recent years, management accounting in higher education institutions has undergone significant changes due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to HEIs is Activity-Based Costing (ABC). With this evolving field of research, this article aims to analyze research in international scientific journals focusing on ABC in HEIs. To this end, this article provides an overview of how research in this area has evolved. We present an… Show more
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