BIBLIOMETRIC ANALYSIS OF THE APPROACH TO THE ROLE OF COSTS IN MANAGERIAL DECISION MAKING

The purpose of this literature review is to provide an understanding of the research topic in order to develop the ability to provide assessments, judgements and interpretations. We aim to outline new elements by which we can contribute to and improve the state of scientific knowledge in our research area, i.e. accounting. Taking a classical approach to our scientific approach, the first thing to be taken into account is the grounding of the topic addressed through the delimitation of the current state of knowledge. We aim to achieve this objective primarily through a projection of the literature from the perspective of the literature.