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The International Journal of Management Science and Information Technology (IJMSIT)


The international journal of management Science and information technology (IJMSIT) is a refereed journal and publishes high-quality theoretical and empirical papers in the areas of management science and information technology. This journal reports the impact of information technologies on the managerial and organizational topics. IJMSIT develops a comprehensive and theoretical framework by using a multidisciplinary approach to management and information technology for researchers and practitioners.


Editor-in-chief: J. J. Ferreira, University of Beira Interior, Portugal, Email:
Published: Quarterly
Copyright: 2012, North American Institute of Science and Information Technology (NAISIT)
ISSN: ISSN 1923-0265 (Print) - ISSN 1923-0273 (Online) - ISSN 1923-0281 (CD-ROM)

15 : Special Issue: 2014 Spanish-Portuguese Scientific Management Conference ( 2015-03 )


The present article is part of a line of research based on the study, development and application of new approaches at the level of Strategic Cost Management (SCM), cost management and costing systems. Time-Driven Activity Based Costing (TDABC) which, in turn, represents the current level more sophisticated in terms of costs management systems and costing. A literature review on TDABC was conducted with the main objective of identifying the studies that have applied this model and check for new theories combined with TDABC. The research can be classified as archival analysis, qualitative and exploratory consisting of articles on TDABC. The results are based on 14 studies that applied the model, and 6 research papers with complementary joint approaches to TDABC.

Author(s): Alex Santana - Portugal - University of Minho
Paulo Afonso - Portugal - Scholarship from CAPES
Keywords: Strategic Cost Management; Time-Driven ABC; Archival Research Method.
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