اتجاهات بحوث قاعدة بيانات سكوبيس في مجال التوجه الاجتماعي لنماذج نظام التكاليف على أساس الأنشطة: دراسة ببليومترية من 2006 الى 2023

Abstract

This study aims to try to identify recent trends in the development and vision of research prospects in the field of social orientation of activity-based costing system models by conducting a bibliometric analysis of the 77 document research on this subject in the Scopus database during the period 2006 to 2023.The extracted data were analyzed using VOSviewer software, where publications were examined by co-occurrence of keywords, temporal and geographic trend, and authors collaboration... The analysis is performed using field charts that include Network visualization map, occurrences, Total link strength, and relevance score. The results provided a view of the trends of scientific studies on the subject, which showed the insufficient and fluctuation of published research in this field in the Scopus database, and its geographical distribution was limited to 37 countries. This study may be an indicative tool for researchers working in a similar field. They can gain insights about the sector that should be considered for further study such as quantitative analysis and know the importance of applying activity-based costing in measuring and improving social performance in unstudied areas