A FIELD STUDY OF TOPICAL AND METHODOLOGICAL UNIVERSITY CLASSIFICATION OF PHD THESES PREPARED IN TURKEY IN THE PERIOD OF 2000-2015

Yıl 2016, Cilt: 9 Sayı: 3, 257 - 280, 30.11.2016

Bilal Solak Sedat Erdoğan

https://doi.org/10.29067/muvu.273912

Cited By: 1

Öz

This study includes the methodological and the topical classifications of accounting PhD theses accessed from YOK thesis screening pages in the period of 2000-2015. The study, in the corresponding period, also investigates Turkish university rankings of used accounting topics in Ph.D. theses. Results have been revealed in three periods; 2000-2005 is the first period, 2006-2010 is the second period, and 2011-2015 is the third period. Rankings are reported for the 2000-2015 period which cover whole years of this study. The content analysis, which is one of the archival research methods, is used as the main research methodology of this study.Results reveal that survey and case study methodologies are two most commonly used methodologies and financial accounting and auditing topics are two most popular accounting topics in accounting PhD education. In terms of the number and the accounting topical diversity of the PhD thesis, Marmara University seems to be in a place apart from other universities.

Anahtar Kelimeler

AccountingPhD Education, Research Methodology, Accounting Topical Areas, Turkey

TÜRKİYE’DE 2000-2015 YILLARI ARASINDA HAZIRLANMIŞ OLAN DOKTORA TEZ METODOLOJİLERİNİN ÜNİVERSİTELERE GÖRE SINIFLANDIRILMASINA YÖNELİK BİR ALAN ARAŞTIRMASI

Öz

Bu çalışma Türkiye'de 2000-2015 yılları arasındaki dönemde YÖK tez tarama sayfasından ulaşılan muhasebe alanında yayınlanmış olan doktora tezlerinin konu ve metodolojik olarak sınıflandırmasını içermektedir. Üniversitelerde yayınlanmış olan muhasebe doktora tezlerinin muhasebe konu başlıkları açısından sıralamalarını içermektedir. Sonuçlar birinci dönem 2000-2005, ikinci dönem 2006-2010 ve üçüncü dönemde 2011-2015 olmak üzere üç dönem halinde ortaya koyulmuştur. Sıralamalar tüm yılları kapsayan 2000-2015 dönemine göre raporlanmıştır. Çalışmada kullanılan temel araştırma metodolojisi arşivsel araştırma metotlarından birisi olan içerik analizidir. Sonuçlar, muhasebe doktora eğitiminde en çok tercih edilen metodolojilerin anket ve örnek olay, en çok tercih edilen çalışma alanlarının ise finansal muhasebe ve denetim olduğunu göstermektedir. Çalışılan doktora tezi sayısı ve tezlerde kullanılan muhasebe alanların çeşitliliği bakımından ise Marmara Üniversitesi’nin diğer tüm üniversitelerden çok daha farklı bir yerde olduğu görülmektedir.

Anahtar Kelimeler

Muhasebe Doktora Eğitimi, Muhasebe Araştırma Alanları, Araştırma Metodojileri, Türkiye

Kaynakça

• Ball, R, and Brown P.,(1968)., An Emprical Evaluation of Accounting Income Numbers, Journal of Accounting. Autumn, 159-178.
• Bazley, D. J.,and Nikolai, A. L.,(1975), A Comparison of Published Accounting Researchand Qualities of Accounting Facultyand Doctoral Programs,The Accounting Review, 50(3), 605-610.
• Beaver, W.,(1968),The Information Content of Annual Earnings Announcements, Journal of Accounting Research Supplement, 67-92.
• Bonner, E. S.,Hesford, J., W., V. der S., Wim A., Yung, S. M.,(2006),The Most Influential Journals in Academic Accounting, Accounting, OrganizationsandSociety, 31(7), 663-685.
• Bouillon, M andRavenscroft, S.,(2010),Undergraduate Preparationand Dissertation Methodlogies of Accounting Phds Over the Past 40 Years, Global Perspectives on Accounting Education,(7), 19-29.
• Brennan, N.,(1998), Accounting Research: A Practical Guide, Dublin: Oak Tree Press.
• Buckley, J. W.,Buckley, M. H., and Chiang H.,(1976), Research Methodology and Business Decisions,National Association of Accountants Martin, R. James tarafından özetlenmiş, http://maaw.info/ArticleSummaries/ArtSumBuckley76.htmbyuaccounting.net (2015). What is Accounting Research. http://www.byuaccounting. net/mediawiki/index.php?title=What_is_accounting_research%3F
• Carnaghan, C.,Gyepesi, J. Flower, and Gibbins, M. (1994), A Profle of Contemporary Accounting Research: Fall 1984-Spring 1994,Contemporary Accounting Research, 11(1), 251-270.
• Coyne, J.G.,Summers, S.L., Williams, B., Wood, D.A.,(2010), Accounting Program Research Rankingsby Topical Area and Methodology, Issues in Accounting Education, 25(4), 631-654.
• Gordon, P. Teresa, and Porter, C. Jason.,(2009), Reading And Understanding Academic Reserach In Accounting: A Guide For Students, Global Perspectives on Accounting Education, (6), 25-42.
• Jenkins, A.M. (ed) (1985). Research Methodologies and MIS Research. Reserach Methods in Information Systems, Amsterdam: Elsevier Science Publishers B.V.
• Kachelmeier, S. J.,(2009),Annual Report and Editorial Commentary for The Accounting Review, The Accounting Review, (84), 2047-2075.
• Kinney, R. W.,(1986),Empirical Accounting Research Design For Ph.D. Students, The Accounting Review, LXI(2), 338-350.
• Labro, Eva .2015. Using Simulation Methods in Accounting Research. Journal of Management Control. 26(2), 99-104.
• Lukka, K. And Kasanen, E. (1996), Is Accounting a Global or a Local Discipline? Evinden From Major Research Journals, Accounting, Organization and Society, 21(7/S), 755-773.
• Olalere, T.,(2011), Methodology in Accounting Research: A Critique of Taxonomy, http://www.cs.trinity.edu/rjensen/temp/AccountingResearchMethodsSSRNid1921192.pdf
• Oler, D.,Oler M., andSkousen, J. C.,(2010),Characterizing Accounting Research, Accounting Horizons. 24(4), 635-670.
• Parker, D. L., James G., and Siman L., (2011),The Relationship Between Academic Accounting Researchand Professional Practice, Accounting, Auditing&Accountability Journal, 24(1), 5-14.
• Pickerd, J.S.,Stephens, M. N, Summers, S.L., andWood D.A.,(2011), Individual Accounting Faculty Research Rankingsby Topical Area and Methodology, Issues in Accounting Education. 26(3), 471-505.
• Salterio, S.,(2010), Contemporary Accounting Reserach: 2010 Editor's Report. https://www.caaa.ca/_files/file.php?fileid=filesjXqQTbBOy&filename=file_CAR_Editor_s_Report_2010___final.pdf.
• Searcy, D.L. and Mentzer, J.T.,(2003), A Framework for Conducting and Evaluating Research, Journal of Accounting Literature, (22), 130-167.
• Stephens, N. M, Summers, S.L., Williams B., Wood, D.A.,(2011), Accounting Doctoral Program Rankings Based on Research Productivity of Program Graduates, Accounting Horizons, 25(1), 149-181.
• Watts, L. R.,and Zimmerman, L. J.,(1986), Positive Accounting Theory, Prentice-HallInc.
• Watts, L. R., and Zimmerman, L. J., (1990), A Positive Accounting Theory: A Ten Year Perspective, The Accounting Review, 65(1), 131-156.