Exploring the Strategic Role of Activity-Based Costing in Modern Management Accounting
Keywords:
Activity-Based Costing, Modern Management Accounting, Strategic Cost Management, Time-Driven Activity-Based Costing, Organizational Performance.
Abstract
This study explores the strategic role of ABC in modern management accounting through a Systematic Literature Review (SLR) approach. A total of 50 peer-reviewed articles published between 2021 and 2026 were systematically analyzed to explore the evolution of ABC, its strategic contributions to managerial decision-making, patterns of organizational adoption, factors influencing implementation effectiveness, and future development directions. The findings indicate that ABC has evolved from a traditional cost allocation method into a strategic management accounting tool that provides more accurate cost information, supports managerial decision-making, improves operational efficiency, and enhances organizational performance. The analysis further reveals that the effectiveness of ABC adoption is influenced by organizational characteristics, industry complexity, technological readiness, and environmental conditions. Moreover, the integration of TDABC, digital technologies, and data analytics highlights the continuous transformation of ABC in addressing modern business challenges. This study contributes to the literature by synthesizing empirical evidence on ABC development and providing practical insights for organizations seeking to strengthen strategic decision-making through advanced costing systems.
References
Adebayo, J., & Monplaisir, L. (2022). Instilling lifecycle costs into modular product development for improved remanufacturing-product service system enterprise. International Journal of Production Economics, 10(8), 1–13. https://doi.org/10.1016/j.ijpe.2021.108404
Alvi, M. H., Shiri, T., Iqbal, N., Husain, M. O., Chaudhry, I., Shakoor, S., Ansari, S., Kiran, T., Chaudhry, N., & Husain, N. (2021). Cost-effectiveness of a culturally adapted manual-assisted brief psychological intervention for self-harm in Pakistan: A secondary analysis of the culturally adapted manual-assisted brief psychological randomized controlled trial. International Society for Health Economics and Outcomes Research, 27(8), 65–71. https://doi.org/10.1016/j.vhri.2021.08.005
Arbeláez, N. R., Luengas, E. V. L., & Betancur, J. C. G. (2025). Cost-Analysis of Adherence to Antimicrobial Guidelines as Part of Antimicrobial Stewardship Strategies in 6 Latin American Countries: A Pilot Experience Focusing on Economic Impact. Value in Health, 51(10), 1–5. https://doi.org/10.1016/j. vhri.2025.101550
Baferani, F. A., Salehi, M., & Vadiei, M. H. (2026). Shaping new horizons in management accounting with artificial intelligence: an exploration of information networks. International Review of Economics and Finance, 107(05), 1–33. https://doi.org/10.1016/j.iref.2026.105058
Bagattini, Â. M., Basso, J., Gehres, L. G., Mallmann, E. D. B., & Rodrigues, Á. S. (2022). Telehealth strategies to support referral management to secondary care in Brazil: A cost-effectiveness analysis. International Society for Health Economics and Outcomes Research, 31(03), 74–80. https://doi.org/10.1016/j.vhri.2022.03.003
Borgstede, S. J., Elly, A., Helova, A., Kwena, Z., Darbes, L. A., Hatcher, A., Thirumurthy, H., Owino, G., Pisu, M., Owuor, K., Braun, T., Turan, J. M., Bukusi, E. A., & Nghiem, V. T. (2022). Cost of Home-Based Couples Human Immunodeficiency Virus Counseling and Testing and Human Immunodeficiency Virus Self-Testing During Pregnancy and Postpartum in Southwestern Kenya. International Society for Health Economics and Outcomes Research, 34(11), 125–132. https://doi.org/10.1016/j.vhri.202 2.11.003
Borzee, J., Cardoen, B., Cherchye, L., Rock, B. De, & Roodhooft, F. (2025). Linking outcomes to costs: A unified measure to advance value-based healthcare. Omega, 133(27), 1–11. https://doi.org/10.1016/j.omega.2024. 103270
Busschaert, S., Werbrouck, A., Ridder, M. De, & Putman, K. (2025). The Application of Time-Driven Activity-Based Costing in Oncology: A Systematic Review. International Society for Pharmacoeconomics and Outcomes Research, 28(4), 643–651. https://doi.org/10.1016/j.jval.2024.11.
Cidav, Z., Marcus, S., Mandell, D., Hornbrook, M. C., Mo, J. J., Sun, V., Ercolano, E., Wendel, C. S., Weinstein, R. S., Holcomb, M. J., Grant, M., Rock, M., & Krouse, R. S. (2021). Programmatic Costs of the Telehealth Ostomy Self-Management Training: An Application of Time-Driven Activity-Based Costing. The Professional Society for Health Economics and Outcomes Research, 24(9), 1245–1253. https://doi.org/10.1016/j.jval.2021.03.018
Defourny, N., Hoozée, S., Daisne, J., & Lievens, Y. (2023). Developing time-driven activity-based costing at the national level to support policy recommendations for radiation oncology in Belgium. Journal of Accounting Public Policy, 42(13), 1–22. https://doi.org/10.1016/j.jaccpubpol.2022.107013
Deroy, T. L., Edmonds, M. A., & Messina, M. M. (2026). Harnessing ChatGPT's potential: A comprehensive guide for professors. Journal of Accounting Education, 73(07), 1–14. https://doi.org/10.1016/j.jaccedu.2026.101007
Ding, J., Baumers, M., Clark, E. A., & Wildman, R. D. (2021). The economics of additive manufacturing: Towards a general cost model including process failure. International Journal of Production Economics, 237(87), 1–12. https://doi.org/10.1016/j.ijpe.2 021.108087
Drechsler, M., Eiglsperger, J., Grimm, D., & Holzapfel, A. (2025). Procurement and production planning in horticulture considering short-term re-order opportunities. International Journal of Production Economics, 284(83), 1–19. https://doi.org/10.1016/j.i jpe.2025.109583
Farsi, M., & Erkoyuncu, J. A. (2021). An agent-based approach to quantify the uncertainty in Product-Service System contract decisions: A case study in the machine tool industry. International Journal of Production Economics, 233(14), 1–18. https://doi.org/10.1016/j.ijpe.2020.108014
Friis, I., & Hansen, A. (2026). When employee incentives bias cost information: On the tension between decision-making and control. The British Accounting Review, 18(4), 1–17. https://doi.org/10.1016/j.bar.2026.101848
Guo, K. H. (2025). Reforming accounting as a STEM discipline. Journal of Accounting Education, 71(09), 1–8. https://doi.org/10.1016/j.jaccedu.2025. 100968
Gurler, H. E., Kaya, A., & Pamucar, D. (2025). Strategic cost allocation with value stream costing: data-driven decision analysis in textile manufacturing. Journal of Industrial Information Integration Journal, 47(06), 1–20. https://doi.org/10.1016/j.jii.2025.100906
Hadid, W., & Hamdan, M. (2022). Firm size and cost system sophistication: The role of firm age. The British Accounting Review, 54(2), 1–17. https://doi.org/ 10.1016/j.bar.2021.101037
Hammann, D. (2024). Big data and machine learning in cost estimation: An automotive case study. International Journal of Production Economics, 269(37), 1–15. https://doi.org/10.1016/j.ijpe.2023.109137
Ho, H., Tien, K. T., Wu, A., & Singh, S. (2021). A sequence analysis approach to segmenting credit card customers. Journal of Retailing and Consumer Services, 59(23), 1–10. https://doi.org/10.1016/j.jretconser.2020.102391
Ibrahim, A. E. A., Elamer, A. A., & Ezat, A. N. (2021). The convergence of big data and accounting: innovative research opportunities. Technological Forecasting & Social Change, 173(12), 1–13. https://doi.org/10.1016/j.tech for.2021.121171
Ibrahim, S., Begkos, C., Arnaboldi, M., & Graham, C. (2025). Performance measurement, financial reporting quality, and digitalization in the healthcare sector. The British Accounting Review, 57(6), 1–10. https://doi.org/10.1016/ j.bar.2025.101738
Jayakumar, P., Mills, Z., Triana, B., Moxham, J., & Olmstead, T. (2023). A Model for Evaluating Total Costs of Care and Cost Savings of Specialty Condition-Based Care for Hip and Knee Osteoarthritis in an Integrated Practice Unit. International Society for Pharmacoeconomics and Outcomes Research, 26(9), 1–9. https://doi.org/10.1016/j.jval.2023.05.009
Jeet, G., Masaki, E., Vassall, A., & Prinja, S. (2021). Costing of Essential Health Service Packages: A Systematic Review of Methods from Developing Economies. International Society for Pharmacoeconomics and Outcomes Research, 24(11), 1700–1713. https://doi.org/10.1016/j.jval.2021.05.021
Karabachev, A. D., Aulet, R. M., Brundage, W. J., Herrington, H. H., Silverman, D. A., Tsai, M. H., & Sajisevi, M. B. (2021). Perioperative Care and Operating Room Management Outcomes in patients with and without intraoperative parathyroid hormone testing for primary hyperparathyroidism : A retrospective observational analysis. Perioperative Care and Operating Room Management, 23(57), 1–5. https://doi.org/10.1016/j.pcorm.2021.100157
Kitthitima, Y., Fuengfoo, A., Vuttipittayamongkol, P., & Arunothong, W. (2026). The Costs of the Diagnostic Process for Autism Spectrum Disorder in Thailand: A Multicenter Study. International Society for Pharmacoeconomics and Outcomes Research, 83(16), 1–9. https://doi.org/10.1016/j.vhri.2026.101683
Kubota, T. (2023). Relationship between top managers' interest in accounting information and accounting practices in startups. International Journal of Accounting Information Systems, 51(40), 1–12. https://doi.org/10.1016/j.acci nf.2023.100640
Leventis, S., Tsalavoutas, I., & Tsoligkas, F. (2024). Informal institutions in accounting research: A structured literature review. Journal of International Accounting, Auditing and Taxation, 55(21), 1–23. https://doi.org/10.1016/j. intaccaudtax.2024.100621
Lowing, D., Munich, L., & Techer, K. (2025). Allocating the common costs of a public service operator: An axiomatic approach. International Review of Law & Economics, 81(47), 1–10. https://doi.org/10.1016/j.irle.2025.106247
Makita, K., Nishihara, T., Arakaki, Y., Ohida, T., Goto, K., & Kutsuna, N. (2026). Hospital Budget Impact and Provider-Side Economic Evaluation of Lecanemab and Donanemab Under Japan's National Fee Schedule: A Head-to-Head Linear Model. International Society for Pharmacoeconomics and Outcomes Research, 16(75), 1-16. https://doi.org/10.1016/j.vhri.2026.10 1675
Michea, L., Kim, T. T., Hutchinson, B., Toro, L., Escobar, M. C., Basu, S., Husain, M. J., Moran, A. E., Ordunez, P., & Kostova, D. (2025). Economic evaluation of the HEARTS Standardized Hypertension Treatment Program with fixed-dose combination pills in Chile primary care clinics. International Society for Pharmacoeconomics and Outcomes Research, 28(10), 16–19. https://doi.org/10.1016/j.jval.2025.06.012
Morgante, N., Maria, G., Bjørnelv, W., Aasdahl, L., & Nguyen, C. (2025). Evaluating the Health and Economic Impacts of Return-to-Work Interventions: A Modeling Study. Value in Health, 28(3), 415–423. https://doi.org/10.1016/j.jval.2024.10.3850
Mura, R., Vicentini, F., Maria, L., & Vincenza, M. (2023). Economic and environmental outcomes of a sustainable and circular approach: Case study of an Italian wine-producing firm. Journal of Business Research, 154(11), 1–16. https://doi.org/10.1016/j.jbusr es.2022.113300
Murphy, P., Raza, W., Meheus, F., Sitruk, A., & Goel, K. (2026). Global health worker visit time variation: A systematic review. Health Policy OPEN, 10(69), 1–9. https://doi.org/10.1016/j.hpopen.2026.100169
Namazi, M., & Raiessi, Z. (2025). Stem accounting: Effects of traditional and big data education, learning and intelligence on the accounting student's achievement. The International Journal of Management Education, 23(2), 1–27. https://doi.org/10.1016/j.ijme.2 024.101069
Parmar, R., & Thomas, L. D. W. (2022). Measuring platform return on participation. Business Horizons, 65(02), 193–204. https://doi.org/10.1016/j.b Ushor.2021.02.036
Pashkevich, N., Sch, F. Von, & Haftor, D. M. (2023). Accounting for cognitive time in activity-based costing: A technology for the management of digital economy. Technological Forecasting & Social Change, 12(21), 1–8. https://doi.org/10.1016/j.techfore.2022.122176
Paula, A., Etges, S., Chibana, A., Ribeiro, D., Grenfell, A. D. P., Vartanian, J. G., Ielpo, R. M., Andrade, V. P. De, & Kowalski, L. P. (2026). Real-World Cost of a Bundle Payment Strategy for Thyroid Oncological 90 Days Treatment: A Time-Driven Activity-Based Cost Analysis. International Society for Pharmacoeconomics and Outcomes Research, 69(16), 1–8. https://doi.org/ 10.1016/j.vhri.2026.101669
Paula, A., Etges, S., Zanotto, B. S., Ruschel, K. B., & Souza, R. (2021). Telemedicine versus face-to-face care in ophthalmology: costs and utility measures in a real-world setting. The International Society for Pharmacoeconomics and Outcomes Research, 28(06), 46–53. https://doi. org/10.1016/j.vhri.2021.06.011
Pavlatos, O. (2021). Drivers of management control systems in tourism start-ups firms. International Journal of Hospitality Management, 92(10), 1–9. https://doi.org/10.1016/j.ijhm.2020.102746
Porgo, T. V., Moore, L., Assy, C., Neveu, X., Gonthier, C., Berthelot, S., Gabbe, B. J., Cameron, P. A., Bernard, F., & Turgeon, A. F. (2020). Development and Validation of a Hospital Indicator of Activity-Based Costs for Injury Admissions. Value in Health, 24(4), 530–538. https://doi.org/10.1016/j.jval. 2020.11.011
Qiu, F., Hu, N., Liang, P., & Dow, K. (2023). Measuring management accounting practices using textual analysis. Management Accounting Research, 58(18), 1–16. https://doi.org/10.1016/j.mar.2022.100818
Raghunathan, K., Kumar, N., Gupta, S., Chauhan, T., & Kohli, A. (2023). Learning together: Experimental evidence on the impact of group-based nutrition interventions in rural Bihar. World Development, 168(10), 1–17. https://doi.org/10.1016/j.worlddev.2023.106267
Strauss, E., Tessier, S., & Marjo, V. (2025). Exploring the tensions within and among management control elements from a paradox perspective. Management Accounting Research, 66(09). 1-25. https://doi.org/10.101 6/j.mar.20 25.100925
Su, S., Baird, K., & Phan, T. (2024). The association between ethical leadership and environmental activity management: The mediating role of employee environmental empowerment. Advances in Accounting, 65(06), 1–13. https://doi.org/10.1016/j.adia c.2023.100682
Tereza, J., Almeida, C. De, Bazan, R., Silva, S. N., Silva, L. F., Rugolo, J. M., Aparecida, M., Sordi, D. P. De, Clayton, C., & Freitas, M. De. (2024). Direct Cost of Treating Ischemic Stroke from the Perspective of a Tertiary Public Hospital. Value in Health, 44(10), 1–6. https://doi.org/10.1016/j.vhri.20 24.101019
Tingey-Holyoak, J., Pisaniello, J., Buss, P., & Mayer, W. (2021). The importance of accounting-integrated information systems for realising productivity and sustainability in the agricultural sector. International Journal of Accounting Information Systems, 41(05), 1–19. https://doi.org/10.1016/j.accinf.2021.10 0512
Tu, U., & Thi, H. (2022). Factors of application of activity-based costing method: Evidence from a transitional country. Asia Pacific Management Review, 27(4), 303–311. https://doi.org/10.1016/j.apmrv.2022.01.002
Varriale, V., Cammarano, A., Michelino, F., & Caputo, M. (2023). Integration Integrating blockchain, RFID and IoT within a cheese supply chain: A cost analysis. Journal of Industrial Information Integration, 34(04), 1–26. https://doi.org/10.1016/j.jii.2023.100486
Yoshida, S., Miyasaka, K., Suzuki, R., & Yonekura, Y. (2026). Comparison of the efficacy and safety of general anesthesia and sedation for gastric endoscopic submucosal dissection: A retrospective observational study. Perioperative Care and Operating Room Management, 44(07), 1–6. https://doi.org/10.10 16/j.pcorm.2026.100740
Alvi, M. H., Shiri, T., Iqbal, N., Husain, M. O., Chaudhry, I., Shakoor, S., Ansari, S., Kiran, T., Chaudhry, N., & Husain, N. (2021). Cost-effectiveness of a culturally adapted manual-assisted brief psychological intervention for self-harm in Pakistan: A secondary analysis of the culturally adapted manual-assisted brief psychological randomized controlled trial. International Society for Health Economics and Outcomes Research, 27(8), 65–71. https://doi.org/10.1016/j.vhri.2021.08.005
Arbeláez, N. R., Luengas, E. V. L., & Betancur, J. C. G. (2025). Cost-Analysis of Adherence to Antimicrobial Guidelines as Part of Antimicrobial Stewardship Strategies in 6 Latin American Countries: A Pilot Experience Focusing on Economic Impact. Value in Health, 51(10), 1–5. https://doi.org/10.1016/j. vhri.2025.101550
Baferani, F. A., Salehi, M., & Vadiei, M. H. (2026). Shaping new horizons in management accounting with artificial intelligence: an exploration of information networks. International Review of Economics and Finance, 107(05), 1–33. https://doi.org/10.1016/j.iref.2026.105058
Bagattini, Â. M., Basso, J., Gehres, L. G., Mallmann, E. D. B., & Rodrigues, Á. S. (2022). Telehealth strategies to support referral management to secondary care in Brazil: A cost-effectiveness analysis. International Society for Health Economics and Outcomes Research, 31(03), 74–80. https://doi.org/10.1016/j.vhri.2022.03.003
Borgstede, S. J., Elly, A., Helova, A., Kwena, Z., Darbes, L. A., Hatcher, A., Thirumurthy, H., Owino, G., Pisu, M., Owuor, K., Braun, T., Turan, J. M., Bukusi, E. A., & Nghiem, V. T. (2022). Cost of Home-Based Couples Human Immunodeficiency Virus Counseling and Testing and Human Immunodeficiency Virus Self-Testing During Pregnancy and Postpartum in Southwestern Kenya. International Society for Health Economics and Outcomes Research, 34(11), 125–132. https://doi.org/10.1016/j.vhri.202 2.11.003
Borzee, J., Cardoen, B., Cherchye, L., Rock, B. De, & Roodhooft, F. (2025). Linking outcomes to costs: A unified measure to advance value-based healthcare. Omega, 133(27), 1–11. https://doi.org/10.1016/j.omega.2024. 103270
Busschaert, S., Werbrouck, A., Ridder, M. De, & Putman, K. (2025). The Application of Time-Driven Activity-Based Costing in Oncology: A Systematic Review. International Society for Pharmacoeconomics and Outcomes Research, 28(4), 643–651. https://doi.org/10.1016/j.jval.2024.11.
Cidav, Z., Marcus, S., Mandell, D., Hornbrook, M. C., Mo, J. J., Sun, V., Ercolano, E., Wendel, C. S., Weinstein, R. S., Holcomb, M. J., Grant, M., Rock, M., & Krouse, R. S. (2021). Programmatic Costs of the Telehealth Ostomy Self-Management Training: An Application of Time-Driven Activity-Based Costing. The Professional Society for Health Economics and Outcomes Research, 24(9), 1245–1253. https://doi.org/10.1016/j.jval.2021.03.018
Defourny, N., Hoozée, S., Daisne, J., & Lievens, Y. (2023). Developing time-driven activity-based costing at the national level to support policy recommendations for radiation oncology in Belgium. Journal of Accounting Public Policy, 42(13), 1–22. https://doi.org/10.1016/j.jaccpubpol.2022.107013
Deroy, T. L., Edmonds, M. A., & Messina, M. M. (2026). Harnessing ChatGPT's potential: A comprehensive guide for professors. Journal of Accounting Education, 73(07), 1–14. https://doi.org/10.1016/j.jaccedu.2026.101007
Ding, J., Baumers, M., Clark, E. A., & Wildman, R. D. (2021). The economics of additive manufacturing: Towards a general cost model including process failure. International Journal of Production Economics, 237(87), 1–12. https://doi.org/10.1016/j.ijpe.2 021.108087
Drechsler, M., Eiglsperger, J., Grimm, D., & Holzapfel, A. (2025). Procurement and production planning in horticulture considering short-term re-order opportunities. International Journal of Production Economics, 284(83), 1–19. https://doi.org/10.1016/j.i jpe.2025.109583
Farsi, M., & Erkoyuncu, J. A. (2021). An agent-based approach to quantify the uncertainty in Product-Service System contract decisions: A case study in the machine tool industry. International Journal of Production Economics, 233(14), 1–18. https://doi.org/10.1016/j.ijpe.2020.108014
Friis, I., & Hansen, A. (2026). When employee incentives bias cost information: On the tension between decision-making and control. The British Accounting Review, 18(4), 1–17. https://doi.org/10.1016/j.bar.2026.101848
Guo, K. H. (2025). Reforming accounting as a STEM discipline. Journal of Accounting Education, 71(09), 1–8. https://doi.org/10.1016/j.jaccedu.2025. 100968
Gurler, H. E., Kaya, A., & Pamucar, D. (2025). Strategic cost allocation with value stream costing: data-driven decision analysis in textile manufacturing. Journal of Industrial Information Integration Journal, 47(06), 1–20. https://doi.org/10.1016/j.jii.2025.100906
Hadid, W., & Hamdan, M. (2022). Firm size and cost system sophistication: The role of firm age. The British Accounting Review, 54(2), 1–17. https://doi.org/ 10.1016/j.bar.2021.101037
Hammann, D. (2024). Big data and machine learning in cost estimation: An automotive case study. International Journal of Production Economics, 269(37), 1–15. https://doi.org/10.1016/j.ijpe.2023.109137
Ho, H., Tien, K. T., Wu, A., & Singh, S. (2021). A sequence analysis approach to segmenting credit card customers. Journal of Retailing and Consumer Services, 59(23), 1–10. https://doi.org/10.1016/j.jretconser.2020.102391
Ibrahim, A. E. A., Elamer, A. A., & Ezat, A. N. (2021). The convergence of big data and accounting: innovative research opportunities. Technological Forecasting & Social Change, 173(12), 1–13. https://doi.org/10.1016/j.tech for.2021.121171
Ibrahim, S., Begkos, C., Arnaboldi, M., & Graham, C. (2025). Performance measurement, financial reporting quality, and digitalization in the healthcare sector. The British Accounting Review, 57(6), 1–10. https://doi.org/10.1016/ j.bar.2025.101738
Jayakumar, P., Mills, Z., Triana, B., Moxham, J., & Olmstead, T. (2023). A Model for Evaluating Total Costs of Care and Cost Savings of Specialty Condition-Based Care for Hip and Knee Osteoarthritis in an Integrated Practice Unit. International Society for Pharmacoeconomics and Outcomes Research, 26(9), 1–9. https://doi.org/10.1016/j.jval.2023.05.009
Jeet, G., Masaki, E., Vassall, A., & Prinja, S. (2021). Costing of Essential Health Service Packages: A Systematic Review of Methods from Developing Economies. International Society for Pharmacoeconomics and Outcomes Research, 24(11), 1700–1713. https://doi.org/10.1016/j.jval.2021.05.021
Karabachev, A. D., Aulet, R. M., Brundage, W. J., Herrington, H. H., Silverman, D. A., Tsai, M. H., & Sajisevi, M. B. (2021). Perioperative Care and Operating Room Management Outcomes in patients with and without intraoperative parathyroid hormone testing for primary hyperparathyroidism : A retrospective observational analysis. Perioperative Care and Operating Room Management, 23(57), 1–5. https://doi.org/10.1016/j.pcorm.2021.100157
Kitthitima, Y., Fuengfoo, A., Vuttipittayamongkol, P., & Arunothong, W. (2026). The Costs of the Diagnostic Process for Autism Spectrum Disorder in Thailand: A Multicenter Study. International Society for Pharmacoeconomics and Outcomes Research, 83(16), 1–9. https://doi.org/10.1016/j.vhri.2026.101683
Kubota, T. (2023). Relationship between top managers' interest in accounting information and accounting practices in startups. International Journal of Accounting Information Systems, 51(40), 1–12. https://doi.org/10.1016/j.acci nf.2023.100640
Leventis, S., Tsalavoutas, I., & Tsoligkas, F. (2024). Informal institutions in accounting research: A structured literature review. Journal of International Accounting, Auditing and Taxation, 55(21), 1–23. https://doi.org/10.1016/j. intaccaudtax.2024.100621
Lowing, D., Munich, L., & Techer, K. (2025). Allocating the common costs of a public service operator: An axiomatic approach. International Review of Law & Economics, 81(47), 1–10. https://doi.org/10.1016/j.irle.2025.106247
Makita, K., Nishihara, T., Arakaki, Y., Ohida, T., Goto, K., & Kutsuna, N. (2026). Hospital Budget Impact and Provider-Side Economic Evaluation of Lecanemab and Donanemab Under Japan's National Fee Schedule: A Head-to-Head Linear Model. International Society for Pharmacoeconomics and Outcomes Research, 16(75), 1-16. https://doi.org/10.1016/j.vhri.2026.10 1675
Michea, L., Kim, T. T., Hutchinson, B., Toro, L., Escobar, M. C., Basu, S., Husain, M. J., Moran, A. E., Ordunez, P., & Kostova, D. (2025). Economic evaluation of the HEARTS Standardized Hypertension Treatment Program with fixed-dose combination pills in Chile primary care clinics. International Society for Pharmacoeconomics and Outcomes Research, 28(10), 16–19. https://doi.org/10.1016/j.jval.2025.06.012
Morgante, N., Maria, G., Bjørnelv, W., Aasdahl, L., & Nguyen, C. (2025). Evaluating the Health and Economic Impacts of Return-to-Work Interventions: A Modeling Study. Value in Health, 28(3), 415–423. https://doi.org/10.1016/j.jval.2024.10.3850
Mura, R., Vicentini, F., Maria, L., & Vincenza, M. (2023). Economic and environmental outcomes of a sustainable and circular approach: Case study of an Italian wine-producing firm. Journal of Business Research, 154(11), 1–16. https://doi.org/10.1016/j.jbusr es.2022.113300
Murphy, P., Raza, W., Meheus, F., Sitruk, A., & Goel, K. (2026). Global health worker visit time variation: A systematic review. Health Policy OPEN, 10(69), 1–9. https://doi.org/10.1016/j.hpopen.2026.100169
Namazi, M., & Raiessi, Z. (2025). Stem accounting: Effects of traditional and big data education, learning and intelligence on the accounting student's achievement. The International Journal of Management Education, 23(2), 1–27. https://doi.org/10.1016/j.ijme.2 024.101069
Parmar, R., & Thomas, L. D. W. (2022). Measuring platform return on participation. Business Horizons, 65(02), 193–204. https://doi.org/10.1016/j.b Ushor.2021.02.036
Pashkevich, N., Sch, F. Von, & Haftor, D. M. (2023). Accounting for cognitive time in activity-based costing: A technology for the management of digital economy. Technological Forecasting & Social Change, 12(21), 1–8. https://doi.org/10.1016/j.techfore.2022.122176
Paula, A., Etges, S., Chibana, A., Ribeiro, D., Grenfell, A. D. P., Vartanian, J. G., Ielpo, R. M., Andrade, V. P. De, & Kowalski, L. P. (2026). Real-World Cost of a Bundle Payment Strategy for Thyroid Oncological 90 Days Treatment: A Time-Driven Activity-Based Cost Analysis. International Society for Pharmacoeconomics and Outcomes Research, 69(16), 1–8. https://doi.org/ 10.1016/j.vhri.2026.101669
Paula, A., Etges, S., Zanotto, B. S., Ruschel, K. B., & Souza, R. (2021). Telemedicine versus face-to-face care in ophthalmology: costs and utility measures in a real-world setting. The International Society for Pharmacoeconomics and Outcomes Research, 28(06), 46–53. https://doi. org/10.1016/j.vhri.2021.06.011
Pavlatos, O. (2021). Drivers of management control systems in tourism start-ups firms. International Journal of Hospitality Management, 92(10), 1–9. https://doi.org/10.1016/j.ijhm.2020.102746
Porgo, T. V., Moore, L., Assy, C., Neveu, X., Gonthier, C., Berthelot, S., Gabbe, B. J., Cameron, P. A., Bernard, F., & Turgeon, A. F. (2020). Development and Validation of a Hospital Indicator of Activity-Based Costs for Injury Admissions. Value in Health, 24(4), 530–538. https://doi.org/10.1016/j.jval. 2020.11.011
Qiu, F., Hu, N., Liang, P., & Dow, K. (2023). Measuring management accounting practices using textual analysis. Management Accounting Research, 58(18), 1–16. https://doi.org/10.1016/j.mar.2022.100818
Raghunathan, K., Kumar, N., Gupta, S., Chauhan, T., & Kohli, A. (2023). Learning together: Experimental evidence on the impact of group-based nutrition interventions in rural Bihar. World Development, 168(10), 1–17. https://doi.org/10.1016/j.worlddev.2023.106267
Strauss, E., Tessier, S., & Marjo, V. (2025). Exploring the tensions within and among management control elements from a paradox perspective. Management Accounting Research, 66(09). 1-25. https://doi.org/10.101 6/j.mar.20 25.100925
Su, S., Baird, K., & Phan, T. (2024). The association between ethical leadership and environmental activity management: The mediating role of employee environmental empowerment. Advances in Accounting, 65(06), 1–13. https://doi.org/10.1016/j.adia c.2023.100682
Tereza, J., Almeida, C. De, Bazan, R., Silva, S. N., Silva, L. F., Rugolo, J. M., Aparecida, M., Sordi, D. P. De, Clayton, C., & Freitas, M. De. (2024). Direct Cost of Treating Ischemic Stroke from the Perspective of a Tertiary Public Hospital. Value in Health, 44(10), 1–6. https://doi.org/10.1016/j.vhri.20 24.101019
Tingey-Holyoak, J., Pisaniello, J., Buss, P., & Mayer, W. (2021). The importance of accounting-integrated information systems for realising productivity and sustainability in the agricultural sector. International Journal of Accounting Information Systems, 41(05), 1–19. https://doi.org/10.1016/j.accinf.2021.10 0512
Tu, U., & Thi, H. (2022). Factors of application of activity-based costing method: Evidence from a transitional country. Asia Pacific Management Review, 27(4), 303–311. https://doi.org/10.1016/j.apmrv.2022.01.002
Varriale, V., Cammarano, A., Michelino, F., & Caputo, M. (2023). Integration Integrating blockchain, RFID and IoT within a cheese supply chain: A cost analysis. Journal of Industrial Information Integration, 34(04), 1–26. https://doi.org/10.1016/j.jii.2023.100486
Yoshida, S., Miyasaka, K., Suzuki, R., & Yonekura, Y. (2026). Comparison of the efficacy and safety of general anesthesia and sedation for gastric endoscopic submucosal dissection: A retrospective observational study. Perioperative Care and Operating Room Management, 44(07), 1–6. https://doi.org/10.10 16/j.pcorm.2026.100740
Published
2026-09-26
How to Cite
Novitri Andara, R., Mutia Rachelia , F., & Mukhtaruddin, M. (2026). Exploring the Strategic Role of Activity-Based Costing in Modern Management Accounting. International Journal of Education, Vocational and Social Science , 5(04), 1959-1984. https://doi.org/10.63922/ijevss.v5i04.6707
Contact Person +6282139474255
Email : ijevss@citakonsultindo.or.id / editor.ijevss@gmail.com
