Implementation of Responsibility Centers in Managerial Budgeting: Impact on the Performance of Manufacturing Enterprises in the Republic of Moldova

Abstract

The present study aims to map the thematic evolution and existing gaps in scientific research on budgeting, with a focus on sector-focused papers published internationally between 1975-2025. The research was carried out through a bibliometric analysis using the Web of Science Core Collection database, processed with the Biblioshiny tool. A total of 907 documents published in 604 scientific sources were analyzed, including a total of 33,846 bibliographic references. The selection of papers was based on the co-occurrence of the terms “budgeting” and “production”, ensuring a clear focus on the connection between budgeting and productive activity. In order to outline a comparative perspective, a complementary analysis at national level was carried out using the National Bibliometric Tool (NBI) of the Republic of Moldova. This identified 241 papers, mostly in the economic field, with a strong focus on traditional topics such as budget spending and budget deficit. Emerging concepts such as participatory budgeting, sustainability and digitization are poorly represented. The results highlight an increase in international interest in interdisciplinary and sustainable approaches to budgeting, especially after 2010. In contrast, national research remains normative oriented, with little thematic diversification. The results highlight a clear gap between international dynamics and national research, emphasizing the need for scientific alignment with new economic and social challenges. UDC: 336.1:001.891(478); JEL: H61, M41, Q56