The Last 10 Years of the Accounting Discipline: A Bibliometric Analysis of the Top 10 Journals with the Highest Impact Factor

Year 2025, Volume: 10 Issue: 3, 1295 - 1330

Özen Akçakanat

https://doi.org/10.25229/beta.1650114

Abstract

In this study, a bibliometric analysis was conducted by focusing on the last 10 years of the accounting discipline. This analysis aims to comprehensively evaluate research trends, keyword distributions, prominent authors, publications, and publication dynamics in the field. Within this scope, the top 10 journals with the highest 5-year impact factor were identified using Journal Citation Report data. The bibliometric analysis was performed using the RStudio-based Biblioshiny software, and the dataset consisted of 4,906 documents obtained from the Web of Science database. The findings indicate that scientific output has increased significantly, particularly in recent years. Additionally, the study identified that concepts/terms such as “ESG,” “artificial intelligence,” “CSR,” “carbon,” “digital,” and “climate” have emerged as trending topics over the past three years. This study provides a systematic perspective on the recent past of the accounting discipline and offers guiding insights for potential future research.

Keywords

Accounting Discipline , Impact Factor , Bibliometric Analysis , Biblioshiny

Muhasebe Disiplininin Son 10 Yılı: Etki Faktörü En Yüksek 10 Dergi Kapsamında Bibliyometrik Bir Analiz

Abstract

Bu çalışmada, muhasebe disiplininin son 10 yılına odaklanarak bibliyometrik bir analiz gerçekleştirilmiştir. Bu analiz, alandaki araştırma eğilimlerini, anahtar kelime dağılımlarını, öne çıkan yazarları, yayınları ve yayın dinamiklerini kapsamlı bir şekilde değerlendirmeyi amaçlamaktadır. Bu kapsamda, öncelikle Journal Citation Report verileri kullanılarak alanda 5 yıllık etki faktörü en yüksek 10 dergi tespit edilmiştir. Bibliyometrik analiz, RStudio tabanlı Biblioshiny programı kullanılarak gerçekleştirilmiş olup, Web of Science veri tabanından elde edilen 4.906 doküman araştırmanın veri setini oluşturmuştur. Elde edilen bulgular, bilimsel üretimin özellikle son yıllarda hızla arttığını göstermektedir. Çalışmada ayrıca “ESG”, “artificial intelligence”, “CSR”, “carbon”, “digital”, “climate” gibi kavram/terimlerin trend olarak son 3 yılda ön plana çıktığı da tespit edilmiştir. Çalışma, muhasebe disiplinin yakın geçmişine sistematik bir bakış açısıyla bakmakta ve ilerleyen yıllarda gerçekleştirilmesi muhtemelen çalışmalar için yön gösterici bazı bilgiler sunmaktadır.

Keywords

Muhasebe Disiplini , Etki Faktörü , Bibliyometrik Analiz , Biblioshiny

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