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THE ROLE OF ACTIVITY-BASED COSTING IN REDUCING ENVIRONMENTAL IMPACT: A SYSTEMATIC LITERATURE REVIEW

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dc.creatorVERÓNICA DEL CARMEN PEÑA ACUÑA
dc.date2025
dc.date.accessioned2026-01-16T12:21:55Z
dc.date.available2026-01-16T12:21:55Z
dc.date.issued2025
dc.description.abstractACCOUNTING PROFESSIONALS PLAY A PIVOTAL ROLE IN REDUCING ENVIRONMENTAL IMPACT THROUGH SYSTEMS LIKE ACTIVITY-BASED COSTING (ABC). THIS STUDY OFFERS A THOROUGH REVIEW OF RESEARCH ON ABC AND ENVIRONMENTAL IMPACT, PROVIDING INSIGHTS INTO THE CURRENT LITERATURE AND GUIDING FUTURE DEVELOPMENTS. IT SYSTEMATICALLY REVIEWS 58 ARTICLES PUBLISHED IN THE WEB OF SCIENCE FROM 1998 TO 2023, USING EXCEL AND THE R PACKAGE BIBLIOMETRIX FOR DATA ANALYSIS. THE FINDINGS INDICATE A STEADY INCREASE IN RESEARCH ON ABC AND ENVIRONMENTAL IMPACT. KEY CONTRIBUTIONS HIGHLIGHT THE ADVANTAGES OF ABC IN MINIMIZING ENVIRONMENTAL IMPACT ACROSS INDUSTRIES SUCH AS SUSTAINABLE CONSTRUCTION, METALLURGY, TRANSPORTATION, AND MANUFACTURING. EMERGING RESEARCH DIRECTIONS INCLUDE DEVELOPING COSTING SYSTEMS TO REDUCE ENVIRONMENTAL IMPACT, OPTIMIZING SUPPLY CHAIN COST MANAGEMENT MODELS, AND APPLYING NEW TECHNOLOGIES TO TACKLE ENVIRONMENTAL CHALLENGES IN PRODUCTION PROCESSES. TWO PRIMARY RESEARCH THEMES, IDENTIFIED AS MOTOR THEMES, ARE CRUCIAL FOR ADVANCING THIS FIELD: LIFE-CYCLE ASSESSMENT MANAGEMENT MODELS, WHICH INTEGRATE ENVIRONMENTAL FACTORS THROUGHOUT A PRODUCT OR SERVICES LIFE CYCLE; AND THE PERFORMANCE AND IMPACT OF ENVIRONMENTAL COST MANAGEMENT SYSTEMS, WHICH EVALUATE THE EFFECTIVENESS OF THESE SYSTEMS IN REDUCING ECOLOGICAL FOOTPRINTS WHILE MAINTAINING PROFITABILITY. THESE AREAS ARE ESSENTIAL FOR DRIVING FUTURE RESEARCH AND INNOVATION AT THE INTERSECTION OF COST MANAGEMENT AND ENVIRONMENTAL SUSTAINABILITY.
dc.formatapplication/pdf
dc.identifier.doi10.3390/su17031275
dc.identifier.issn2071-1050
dc.identifier.issn2071-1050
dc.identifier.urihttps://repositorio.ubiobio.cl/handle/123456789/14325
dc.language
dc.publisherSustainability
dc.relation.uri10.3390/su17031275
dc.rightsOPEN ACCESS
dc.subjectEnvironmental cost management systems
dc.subjectLife-cycle assessment
dc.subjectEnvironmental management
dc.subjectEnvironmental impact
dc.subjectActivity-based costing
dc.titleTHE ROLE OF ACTIVITY-BASED COSTING IN REDUCING ENVIRONMENTAL IMPACT: A SYSTEMATIC LITERATURE REVIEW
dc.typeARTÍCULO DE REVISIÓN
dspace.entity.typePublication
oaire.licenseConditionCC BY 4.0
ubb.EstadoPUBLICADA
ubb.Otra ReparticionDEPARTAMENTO DE GESTION EMPRESARIAL
ubb.SedeCHILLÁN
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