Responsibility Accounting in Production Enterprises: A Systematic Review

The aim of this study is to systematically organize previous research on responsibility accounting in enterprises, compile statistics and evaluations according to various authors, and identify the most influential studies in the field. Research data was collected and analyzed from Google Scholar using VOSviewer 1.6.19 software, with 500 articles filtered for the keyword "responsibility accounting" in abstract form. The findings reveal that responsibility accounting has remained a topic of keen interest among researchers over the past decade. The study also highlights the most influential authors in terms of the number of publications and citations. This research contributes to the comprehensive synthesis of the literature on responsibility accounting.