A BIBLIOMETRIC REVIEW ON THE HISTORY OF ACCOUNTING

Yıl 2023, Cilt: 14 Sayı: 28, 624 - 661, 29.12.2023

Özge Özkan Arif Gümüş

https://doi.org/10.36543/kauiibfd.2023.026

Öz

In this study, the most influenced journal in the field of accounting history was determined, and bibliometric analysis was attempted. Journals publishing on the history of accounting were analyzed in the bibliometrix program. As a result of the analysis, it has been determined that the Journal of Accounting History has the highest number of publications. In the bibliometric analysis of the journal, it was concluded that the most publications were made in 2022 with 28 articles, the annual growth rate of the magazine is 4.46 percent, the average number of citations per publication is 11.4, the most published authors in the journal Carnegie G.D. and Gomes D. 9, Foreman P. and Rodrigues L.L.M. 8, the most cited article is Parker L.D., 1999, “Historiography For The New Millennium: Adventures In Accounting And Management,” the top three most cited countries are Australia, the United Kingdom, and the United States, the top institutions the authors have worked with are Deakin University, Rmit University, University of Wollongong and Victoria University of Wellington, the most used keywords are “accounting history,” “accounting,” and “accountability,” the most collaborative and most cited author is Gomes D.

Anahtar Kelimeler

Accounting history, Accounting History Journal, bibliometric analysis

MUHASEBE TARİHİ ÜZERİNE BİR BİBLİYOMETRİK İNCELEME

Öz

Bu çalışmada muhasebe tarihi alanında en etkili dergi belirlenerek bibliyometrik analizi yapılmaya çalışılmıştır. Muhasebe tarihi üzerine yayın yapan dergiler bibliometrix programında analiz edilmiştir. Analiz sonucunda Accounting History Dergisinin en fazla yayın yapan dergi olduğu tespit edilmiştir. Derginin bibliyometrik analizinde en fazla yayının 28 makale ile 2022 yılında yapıldığı, derginin yıllık büyüme oranının %4.46, yayın başına ortalama atıf sayısının 11.4, dergide en çok yayın yapan yazarların Carnegie G.D. ve Gomes D. 9, Foreman P. Ve Rodrigues L.L.M. 8, en çok atıfta bulunulan makalenin Parker L.D., 1999, “Historiography for the New Millennium: Adventures in Accounting and Management”, en çok atıf alan ilk üç ülkenin Avustralya, Birleşik Krallık Ve Amerika Birleşik Devletleri, yazarların çalışmış olduğu ilk sıradaki kurumların Deakin Üniversitesi, Rmit Üniversitesi, Wollongong Üniversitesi ve Victoria University of Wellington, en fazla kullanılan anahtar kelimelerin “muhasebe tarihi”, “muhasebe” ve “hesap verebilirlik”, en çok işbirliği olan ve atıf sayısı en fazla olan yazarın Gomes D. olduğu sonucuna varılmıştır.

Anahtar Kelimeler

Muhasebe Tarihi, Accounting History Dergisi, Bibliyometrik Analiz

Etik Beyan

Çalışma anket ya da ölçek uygulamayı gerektiren, görüşme ve gözlem içeren; doküman, resim, anket vb. diğerleri tarafından geliştirilen ve kullanım izni gerektiren çalışmalar ya da klinik ve deneysel insan ve hayvanlar üzerindeki çalışmalardan olmaması sebebi ile bu araştırma etik kurul izni gerektirmeyen çalışmalar arasında yer almaktadır.

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