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MUHASEBE BİLİM DÜNYASI DERGİSİ’NİN BİBLİYOMETRİK ANALİZİ: 1999-2022

Year 2023, Volume: 25 Issue: 4, 526 - 557, 31.12.2023

Havva Nur Çiftci , Gökhan Kılıç , Melike Aydoğdu

https://doi.org/10.31460/mbdd.1348245
Cited By: 1

Abstract

Çalışmanın amacı, alanının öncülerinden olan Muhasebe Bilim Dünyası Dergisi’nin bibliyometrik analiz ve haritalama analizi yardımıyla bibliyometrik profilinin çıkarılmasıdır. Yayınlanan makaleler çeşitli özellikleri irdeleyen araştırma soruları yardımıyla incelenmiştir. Bu çalışma, araştırma dönemini kapsayan yirmi dört yıllık süreçte muhasebe yazınındaki gelişmeler hakkında fikir vermesi ve yol göstermesi açısından önemlidir. Sonuçlar, derginin üretkenliğini artırmak, ana temaları, yayın eğilimlerini belirlemek ve yazarların ve editörlerin yayın stratejileri oluşturmaları için kullanılabilir. Muhasebe eğitiminin muhasebe konularına indirgenerek incelenmesi, çalışmaların teorik alt yapının oluşturularak yapılması gerektiği, sürdürülebilirlik raporlaması, kurumsal yönetim ve çevresel performans gibi çok çalışılan konuların yapay zekâ uygulamalarıyla etkileşiminin incelenmesi yazında boş alan olarak değerlendirilen alanlardır.

Keywords

Muhasebe Bilim Dünyası Dergisi Muhasebe Çalışmaları Bibliyometrik Analiz İçerik Analizi Nitel Analiz

References

  • Baker, H. K., Kumar, S. & Goyal, K. (2023a). Publication trends in the journal of international financial management and accounting: A retrospective review. Journal of International Financial Management and Accounting, 34(2), 1-23. https://doi.org/10.1111/jifm.12176
  • Baker, H. K., Kumar, S., Pandey, N. & Kraus, S. (2023b). Contemporary accounting research: a retrospective between 1984 and 2021 using bibliometric analysis. Contemporary Accounting Research, 40(1), 131-161. https://doi.org/10.1111/1911-3846.12779
  • Behrend, J. & Eulerich, M. (2019). The evolution of internal audit research: A bibliometric analysis of published documents (1926-2016). Accounting History Review, 29(1), 103-139. https://doi.org/10.1080/21552851.2019.1606721
  • Cengiz, S. (2021). Mali çözüm dergisinde yayınlanan muhasebe ve finansal raporlama standartları ile ilgili makalelerin içerik analizi (2004-2020). Mali Çözüm, 31(166), 117-141.
  • Ceylan, E. (2021). Muhasebe alanında yayımlanan seçilmiş beş dergide 2016-2020 yılları arasında denetim konusunda yayımlanmış makalelerin bibliyometrik analizi. Muhasebe ve Finansman Dergisi, (91), 57-80. https://doi.org/10.25095/mufad.899318
  • Chen, C. (2017). Science mapping: A systematic review of the literature. Journal of Data and Information Science, 2(2) 1-40. https://doi.org/10.1515/jdis-2017-0006
  • Chiu, V., Liu, Q, Muehlmann, B. & Baldwin, A. A. (2019). A bibliometric analysis of accounting information systems journals and their emerging technologies contributions. International Journal of Accounting Information Systems, 32, 24-43. https://doi.org/10.1016/j.accinf.2018.11.003
  • Donthu, N., Kumar, S., Mukherjee, D. Pandey, N. & Lim, W. M. (2021). How to conduct a bibliometric analysis: an overview and guidelines. Journal of Business Research, 133, 285-296. https://doi.org/10.1016/j.jbusres.2021.04.070
  • Gaviria-Marin M., Merigo J.M. & Popa S. (2018). Twenty years of the journal of knowledge management: A bibliometric analysis. Journal of Knowledge Management, 22 (8), 1655-1687. https://doi.org/10.1108/JKM-10-2017-0497
  • Gürbüz, C., Kıymık, H., & Bitlisli F. (2021). Türkiye’de muhasebe eğitimi konusunda yapılan akademik çalışmaların bibliyometrik analizi. Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 24(1), 173-186. https://doi.org/10.29249/selcuksbmyd.889078
  • Hotamışlı, M. & Erem, I. (2014). Muhasebe ve finansman dergisi’nden yayımlanan makaleler bibliyometrik analizi. Muhasebe ve Finansman Dergisi, (63), 1-20. https://doi.org/10.25095/mufad.396474
  • Hülle, J., Kaspar, R & Möller, K. (2011). Multiple Criteria Decision-Making in Management Accounting and Control-State of the Art ans Research Perspectives Based on a Bibliometric Study. Journal of Multi-Criteria Decision Analysis, 18, 253-265. https://doi.org/10.1002/mcda.482
  • Karaaslanoğlu, F. & Şahin, E.T. (2021). 2014-2020 yılları arasında muhasebe ve finansman dergisinde yayınlanan makalelerin bibliyometrik profilinin incelenmesi. Muhasebe ve Finansman Dergisi, 2021 Ağustos Özel Sayı, 219-232.
  • Kılıç, İ. & Önal, S. (2022). Muhasebe bilim dünyası dergisinde yayımlanmış makalelerin bibliyometrik açıdan incelenmesi. Socrates Journal of Interdisciplinary Social Studies, 8(16), 104-116. https://doi.org/10.51293/socrates.218
  • Kumar, S., Marrone, M., Liu, Q. & Pandey, N. (2020). Twenty years of the international journal of accounting information systems: a bibliometric analysis. International Journal of Accounting Information Systems, 39, 1-19. https://doi.org/10.1016/j.accinf.2020.100488
  • Linnenluecke, M.K., Marrone, M. & Singh, A.K. (2020). Sixty years of accounting & finance: a bibliometric analysis of major research themes and contributions. Accounting & Finance, 60, 3217-3251. https://doi.org/10.1111/acfi.12714
  • McBurney, M. K. & Novak, P. L. (2022). What is bibliometrics and why should you care?. Proceedings. IEEE International Professional Communication Conference, Portland, OR, USA, 2002, 108-114. https://doi.org/10.1109/IPCC.2002.1049094.
  • Merigo, M.J. & Yang, J.B. (2017). Accounting research: A bibliometric analysis. Australian Accounting Review, 27(1), 71-100. https://doi.org/10.1111/auar.12109
  • Önce, S. & Başar, B. 2010. Türkiye’deki akademik araştırma dergilerinde muhasebe alanında yazılmış makalelerin analizi: 2000-2008. Muhasebe ve Finansman Dergisi, (45), 55-68.
  • Pattnaik, D., Kumar, S., & Burton, B. (2021). Thirty years of the australian accounting review: A bibliometric analysis. Australian Accounting Review, 31(2), 150-164. https://doi.org/10.1111/auar.12332
  • Poje, T. & Groff, M.Z. (2021). Mapping ethics education in accounting research: a bibliometric analysis”, Journal of Business Ethics, 179, 452-472. https://doi.org/10.1007/s10551-021-04846-9
  • Polat, C., Sağlam, M. & Sarı, T. (2013). Atatürk üniversitesi iktisadi ve idari bilimler fakültesi dergisinin bibliyometrik analizi. Atatürk İktisadi ve İdari Bilimler Dergisi, 27 (2), 273-288.
  • Pritchard, A. (1969). Statistical bibliography or bibliometrics?. Journal of Documentation, 25, 348-349.
  • Temelli, F. & Karcıoğlu, R. (2018). Muhasebe ve vergi uygulamaları dergisinde yayınlanan makalelerin bibliyometrik analizi: 2010-2017 dönemi. Muhasebe ve Vergi Uygulamaları Dergisi, 11(2), 248-268. https://doi.org/10.29067/muvu.385057
  • Yücel, S. (2021). Muhasebe konularında 2015-2020 yılları arasında Türkiye’de yayınlanmış makalelerin bibliyometrik analizi. Muhasebe ve Denetime Bakış, (64), 95-122.

A BIBLIOMETRIC ANALYSIS OF THE WORLD OF ACCOUNTING SCIENCE: 1999-2022

Year 2023, Volume: 25 Issue: 4, 526 - 557, 31.12.2023

Havva Nur Çiftci , Gökhan Kılıç , Melike Aydoğdu

https://doi.org/10.31460/mbdd.1348245
Cited By: 1

Abstract

This study analyzes The World of Accounting Science, a prominent Turkish journal, using bibliometric and mapping analyses over a 24-year span. It delves into articles through research questions, providing vital insights for researchers by identifying key themes and trends, guiding prospective authors, thus enhancing productivity. Notably, it emphasizes the importance of theoretical infrastructure in articles, accounting education studies on accounting subfields and novel articles exploring intersections of current topics such as sustainability reporting, corporate governance, and environmental performance with artificial intelligence applications. The findings will aid authors in future research planning and inform the editorial board in shaping publication strategy.

Keywords

The World of Accounting Science Accounting Studies Bibliometric Analysis Content Analysis Qualitative Analysis

References

  • Baker, H. K., Kumar, S. & Goyal, K. (2023a). Publication trends in the journal of international financial management and accounting: A retrospective review. Journal of International Financial Management and Accounting, 34(2), 1-23. https://doi.org/10.1111/jifm.12176
  • Baker, H. K., Kumar, S., Pandey, N. & Kraus, S. (2023b). Contemporary accounting research: a retrospective between 1984 and 2021 using bibliometric analysis. Contemporary Accounting Research, 40(1), 131-161. https://doi.org/10.1111/1911-3846.12779
  • Behrend, J. & Eulerich, M. (2019). The evolution of internal audit research: A bibliometric analysis of published documents (1926-2016). Accounting History Review, 29(1), 103-139. https://doi.org/10.1080/21552851.2019.1606721
  • Cengiz, S. (2021). Mali çözüm dergisinde yayınlanan muhasebe ve finansal raporlama standartları ile ilgili makalelerin içerik analizi (2004-2020). Mali Çözüm, 31(166), 117-141.
  • Ceylan, E. (2021). Muhasebe alanında yayımlanan seçilmiş beş dergide 2016-2020 yılları arasında denetim konusunda yayımlanmış makalelerin bibliyometrik analizi. Muhasebe ve Finansman Dergisi, (91), 57-80. https://doi.org/10.25095/mufad.899318
  • Chen, C. (2017). Science mapping: A systematic review of the literature. Journal of Data and Information Science, 2(2) 1-40. https://doi.org/10.1515/jdis-2017-0006
  • Chiu, V., Liu, Q, Muehlmann, B. & Baldwin, A. A. (2019). A bibliometric analysis of accounting information systems journals and their emerging technologies contributions. International Journal of Accounting Information Systems, 32, 24-43. https://doi.org/10.1016/j.accinf.2018.11.003
  • Donthu, N., Kumar, S., Mukherjee, D. Pandey, N. & Lim, W. M. (2021). How to conduct a bibliometric analysis: an overview and guidelines. Journal of Business Research, 133, 285-296. https://doi.org/10.1016/j.jbusres.2021.04.070
  • Gaviria-Marin M., Merigo J.M. & Popa S. (2018). Twenty years of the journal of knowledge management: A bibliometric analysis. Journal of Knowledge Management, 22 (8), 1655-1687. https://doi.org/10.1108/JKM-10-2017-0497
  • Gürbüz, C., Kıymık, H., & Bitlisli F. (2021). Türkiye’de muhasebe eğitimi konusunda yapılan akademik çalışmaların bibliyometrik analizi. Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 24(1), 173-186. https://doi.org/10.29249/selcuksbmyd.889078
  • Hotamışlı, M. & Erem, I. (2014). Muhasebe ve finansman dergisi’nden yayımlanan makaleler bibliyometrik analizi. Muhasebe ve Finansman Dergisi, (63), 1-20. https://doi.org/10.25095/mufad.396474
  • Hülle, J., Kaspar, R & Möller, K. (2011). Multiple Criteria Decision-Making in Management Accounting and Control-State of the Art ans Research Perspectives Based on a Bibliometric Study. Journal of Multi-Criteria Decision Analysis, 18, 253-265. https://doi.org/10.1002/mcda.482
  • Karaaslanoğlu, F. & Şahin, E.T. (2021). 2014-2020 yılları arasında muhasebe ve finansman dergisinde yayınlanan makalelerin bibliyometrik profilinin incelenmesi. Muhasebe ve Finansman Dergisi, 2021 Ağustos Özel Sayı, 219-232.
  • Kılıç, İ. & Önal, S. (2022). Muhasebe bilim dünyası dergisinde yayımlanmış makalelerin bibliyometrik açıdan incelenmesi. Socrates Journal of Interdisciplinary Social Studies, 8(16), 104-116. https://doi.org/10.51293/socrates.218
  • Kumar, S., Marrone, M., Liu, Q. & Pandey, N. (2020). Twenty years of the international journal of accounting information systems: a bibliometric analysis. International Journal of Accounting Information Systems, 39, 1-19. https://doi.org/10.1016/j.accinf.2020.100488
  • Linnenluecke, M.K., Marrone, M. & Singh, A.K. (2020). Sixty years of accounting & finance: a bibliometric analysis of major research themes and contributions. Accounting & Finance, 60, 3217-3251. https://doi.org/10.1111/acfi.12714
  • McBurney, M. K. & Novak, P. L. (2022). What is bibliometrics and why should you care?. Proceedings. IEEE International Professional Communication Conference, Portland, OR, USA, 2002, 108-114. https://doi.org/10.1109/IPCC.2002.1049094.
  • Merigo, M.J. & Yang, J.B. (2017). Accounting research: A bibliometric analysis. Australian Accounting Review, 27(1), 71-100. https://doi.org/10.1111/auar.12109
  • Önce, S. & Başar, B. 2010. Türkiye’deki akademik araştırma dergilerinde muhasebe alanında yazılmış makalelerin analizi: 2000-2008. Muhasebe ve Finansman Dergisi, (45), 55-68.
  • Pattnaik, D., Kumar, S., & Burton, B. (2021). Thirty years of the australian accounting review: A bibliometric analysis. Australian Accounting Review, 31(2), 150-164. https://doi.org/10.1111/auar.12332
  • Poje, T. & Groff, M.Z. (2021). Mapping ethics education in accounting research: a bibliometric analysis”, Journal of Business Ethics, 179, 452-472. https://doi.org/10.1007/s10551-021-04846-9
  • Polat, C., Sağlam, M. & Sarı, T. (2013). Atatürk üniversitesi iktisadi ve idari bilimler fakültesi dergisinin bibliyometrik analizi. Atatürk İktisadi ve İdari Bilimler Dergisi, 27 (2), 273-288.
  • Pritchard, A. (1969). Statistical bibliography or bibliometrics?. Journal of Documentation, 25, 348-349.
  • Temelli, F. & Karcıoğlu, R. (2018). Muhasebe ve vergi uygulamaları dergisinde yayınlanan makalelerin bibliyometrik analizi: 2010-2017 dönemi. Muhasebe ve Vergi Uygulamaları Dergisi, 11(2), 248-268. https://doi.org/10.29067/muvu.385057
  • Yücel, S. (2021). Muhasebe konularında 2015-2020 yılları arasında Türkiye’de yayınlanmış makalelerin bibliyometrik analizi. Muhasebe ve Denetime Bakış, (64), 95-122.
There are 25 citations in total.

Details

Primary Language English
Subjects Business Administration
Journal Section MAIN SECTION
Authors

Havva Nur Çiftci 0000-0002-3859-6693

Gökhan Kılıç 0000-0002-0605-2798

Melike Aydoğdu 0000-0002-7110-1461

Early Pub Date December 23, 2023
Publication Date December 31, 2023
Submission Date August 24, 2023
Published in Issue Year 2023 Volume: 25 Issue: 4

Cite

APA Çiftci, H. N., Kılıç, G., & Aydoğdu, M. (2023). A BIBLIOMETRIC ANALYSIS OF THE WORLD OF ACCOUNTING SCIENCE: 1999-2022. Muhasebe Bilim Dünyası Dergisi, 25(4), 526-557. https://doi.org/10.31460/mbdd.1348245

Cited By

Amme İdaresi Dergisi’nin Bibliyometrik Analizi (2007-2023)
Akademik İncelemeler Dergisi (AID)
https://doi.org/10.17550/akademikincelemeler.1470265
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