TÜRKİYE’DE 2009-2019 YILLARI ARASINDA İÇ DENETİM-İÇ KONTROL KONULARINDA YAYIMLANMIŞ AKADEMİK ÇALIŞMALAR
Abstract
Bu çalışmanın amacı, Türkiye’de 2009-2019 yılları arasında yapılmış, iç denetim ve iç kontrol konulu akademik çalışmaların incelenerek, söz konusu çalışmaların türlerinin değerlendirilmesidir. Araştırma literatür taraması bağlamında olup, çalışma nitel araştırma yöntemlerinden biri olan içerik analizi kullanılmak suretiyle gerçekleştirilmiştir. Çalışmada Türkiye’de 2009-2019 yılları arasında yayınlanmış iç denetim - iç kontrol konularıyla ilgili makale, tez ve kitaplar incelenerek söz konusu akademik yayınlandıkları yıllara, yayınlandıkları dergilere, yayınlandıkları üniversitelere ve konularına göre dağılımı incelenmiştir. Yapılan çalışma ile Türkiye’de bu konularda gerçekleştirilen akademik yayınların genel eğilimi, nitelik ve nicelik açısından ortaya çıkartılarak gelecekte yapılacak çalışmalara ışık tutulması hedeflenmiştir. Çalışmada, 95 makale ve 243’ü yüksek lisans, 41’i doktora tezi olmak üzere 284 tez ve 14 kitap analiz edilmiştir. Genel olarak çalışmamızın sonucunda en çok çalışma yapılan yılın 2019 yılı olduğu, İç denetim - İç kontrol ile ilgili en çok makale yayını bulunan derginin Denetim Dergisi olduğu ve İç denetim - İç kontrol ile ilgili en çok makale yayını bulunan üniversite dergisinin ise Afyon Kocatepe Üniversitesi Dergisi olduğu tespit edilmiştir.
Keywords
References
- Alkan, G. (2014). Türkiye’de Muhasebe Alanında Yapılan Lisansüstü Tez Çalışmaları Üzerine Bir Araştırma (1984-2012). Muhasebe ve Finans Dergisi, 61, 41-52.
- Gücenme, Ü. (2004). Muhasebe Denetimi. İstanbul: Aktüel.
- Güçlü, F. (2008). Muhasebe Denetimi. Ankara: Detay Yayıncılık.
- Gündüz, M. (2018). Türkiye’de 2014-2016 Yılları Arasında Akademik Dergilerde Muhasebe Alanında Yayınlanan Makalelerin Bibliyometrik Analizi. Muhasebe Bilim Dünyası Dergisi, 1(20), 236-257.
- Hotamışlı M. & Erem I. (2014). Muhasebe ve Finansman Dergisi’nde Yayınlanan Makalelerin Bibliyometrik Analizi, Muhasebe ve Finans Dergisi, 63, 1-20.
- Önce, S. & Başar, B. (2010). Türkiye’deki Akademik Araştırma Dergilerinde Muhasebe Alanında Yazılmış Makalelerin Analizi: 2000-2008. Muhasebe ve Finansman Dergisi, 45, 55-68.
- Öncü, M. A., Yücel, S. & Bağdat, A. (2014). Türkiye’de Bağımsız Denetim ve İlişkili Konularda Yayımlanmış Akademik Çalışmalar (2007-2014 Arası Literatür Taraması). Bartın Üniversitesi İ.İ.B.F. Dergisi, 5(10) , 105-122.
- Sabuncu, B. (2017). İşletmelerde İç Denetim ve İç Kontrol İlişkisi. Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 18(2), 161-174.
- Selimoğlu, S. K. & Uzay, Ş. (2007). Türkiye’de Son 10 Yılda Bağımsız Denetim Alanında Yapılan Araştırmalar: Literatür Taraması. Mali Çözüm Dergisi, 83, 39-52.
- Uzay, Ş. (1999). İşletmelerde İç Kontrol Sistemini İncelemenin Bağımsız Dış Denetim Karar Sürecindeki Yeri ve Türkiye’deki Denetim Firmalarına Yönelik Bir Araştırma, Sermaye Piyasası Kurulu, Ankara: Sermaye Piyasası Kurulu.
Abstract
The aim of this study is to classify the academic studies’ types by examining them which comprise internal auditing and internal control between 2009-2019 in Turkey. The research is in the context of literature review, and the study was carried out by using content analysis, which is one of the qualitative research methods. The study was published between the years 2009-2019 internal audit in Turkey – article regarding internal control issues, theses and books to the year in which they said academic publication reviewed and published their journals, the distribution of the universities and the issues they published were examined. Made by this study, the overall trend of academic publications on these subjects conducted in Turkey, subtracting out in terms of quality and quantity aimed to shed light on future work. In the study, 284 theses which are 243 masters, 41 PhD theses, 14 books and 95 articles were analyzed. In general, as a result of our study, it was found that the year in which the most studies were carried out was 2019, and the magazine with the most article publications related to internal audit – Internal control was the Audit Journal. In the study, it was determined that the university journal, which has the most article publications related to Internal audit – Internal control, is Afyon Kocatepe University Journal
Keywords
References
- Alkan, G. (2014). Türkiye’de Muhasebe Alanında Yapılan Lisansüstü Tez Çalışmaları Üzerine Bir Araştırma (1984-2012). Muhasebe ve Finans Dergisi, 61, 41-52.
- Gücenme, Ü. (2004). Muhasebe Denetimi. İstanbul: Aktüel.
- Güçlü, F. (2008). Muhasebe Denetimi. Ankara: Detay Yayıncılık.
- Gündüz, M. (2018). Türkiye’de 2014-2016 Yılları Arasında Akademik Dergilerde Muhasebe Alanında Yayınlanan Makalelerin Bibliyometrik Analizi. Muhasebe Bilim Dünyası Dergisi, 1(20), 236-257.
- Hotamışlı M. & Erem I. (2014). Muhasebe ve Finansman Dergisi’nde Yayınlanan Makalelerin Bibliyometrik Analizi, Muhasebe ve Finans Dergisi, 63, 1-20.
- Önce, S. & Başar, B. (2010). Türkiye’deki Akademik Araştırma Dergilerinde Muhasebe Alanında Yazılmış Makalelerin Analizi: 2000-2008. Muhasebe ve Finansman Dergisi, 45, 55-68.
- Öncü, M. A., Yücel, S. & Bağdat, A. (2014). Türkiye’de Bağımsız Denetim ve İlişkili Konularda Yayımlanmış Akademik Çalışmalar (2007-2014 Arası Literatür Taraması). Bartın Üniversitesi İ.İ.B.F. Dergisi, 5(10) , 105-122.
- Sabuncu, B. (2017). İşletmelerde İç Denetim ve İç Kontrol İlişkisi. Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 18(2), 161-174.
- Selimoğlu, S. K. & Uzay, Ş. (2007). Türkiye’de Son 10 Yılda Bağımsız Denetim Alanında Yapılan Araştırmalar: Literatür Taraması. Mali Çözüm Dergisi, 83, 39-52.
- Uzay, Ş. (1999). İşletmelerde İç Kontrol Sistemini İncelemenin Bağımsız Dış Denetim Karar Sürecindeki Yeri ve Türkiye’deki Denetim Firmalarına Yönelik Bir Araştırma, Sermaye Piyasası Kurulu, Ankara: Sermaye Piyasası Kurulu.
Details
| Primary Language | Turkish |
|---|---|
| Journal Section | Makaleler |
| Authors | |
| Publication Date | December 25, 2020 |
| Published in Issue | Year 2020 Issue: 1 - 19th International Business Congress Special Issue |
Cited By
Bibliometric Analysis of Studies Related to Internal Auditing
Uluslararası Sosyal ve Ekonomik Çalışmalar Dergisi
https://doi.org/10.62001/gsijses.1470887
Visual Network Mapping Supported Biometric Analysis of Studies on Accounting and Auditing Standards
İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi
https://doi.org/10.46928/iticusbe.1240412
EXAMINATION OF INTERNATIONAL INTERNAL AUDIT RESEARCHES BY SCIENCE MAPPING TECHNIQUE
Pamukkale University Journal of Social Sciences Institute
https://doi.org/10.30794/pausbed.1124511
Ethical Principles and Ethical Guidelines
The Journal of Erciyes University Faculty of Economics and Administrative Sciences places great emphasis on publication ethics, which serve as a foundation for the impartial and reputable advancement of scientific knowledge. In this context, the journal adopts a publishing approach aligned with the ethical standards set by the Committee on Publication Ethics (COPE) and is committed to preventing potential malpractice. The following ethical responsibilities, established based on COPE’s principles, are expected to be upheld by all stakeholders involved in the publication process (authors, readers and researchers, publishers, reviewers, and editors).
Ethical Responsibilities of Editors
Make decisions on submissions based on the quality and originality of the work, its alignment with the journal's aims and scope, and the reviewers’ evaluations, regardless of the authors' religion, language, race, ethnicity, political views, or gender.
Respond to information requests from readers, authors, and reviewers regarding the publication and evaluation processes.
Conduct all processes without compromising ethical standards and intellectual property rights.
Support freedom of thought and protect human and animal rights.
Ensure the peer review process adheres to the principle of double-blind peer review.
Take full responsibility for accepting, rejecting, or requesting changes to a manuscript and ensure that conflicts of interest among stakeholders do not influence these decisions.
Ethical Responsibilities of Authors
Submitted works must be original. When utilizing other works, proper and complete citations and/or references must be provided.
A manuscript must not be under review by another journal simultaneously.
Individuals who have not contributed to the experimental design, implementation, data analysis, or interpretation should not be listed as authors.
If requested during the review process, datasets used in the manuscript must be provided to the editorial board.
If a significant error or mistake is discovered in the manuscript, the journal’s editorial office must be notified.
For studies requiring ethical committee approval, the relevant document must be submitted to the journal. Details regarding the ethical approval (name of the ethics committee, approval document number, and date) must be included in the manuscript.
Changes to authorship (e.g., adding or removing authors, altering the order of authors) cannot be proposed after the review process has commenced.
Ethical Responsibilities of Reviewers
Accept review assignments only in areas where they have sufficient expertise.
Agree to review manuscripts in a timely and unbiased manner.
Ensure confidentiality of the reviewed manuscript and not disclose any information about it, during or after the review process, beyond what is already published.
Refrain from using information obtained during the review process for personal or third-party benefit.
Notify the journal editor if plagiarism or other ethical violations are suspected in the manuscript.
Conduct reviews objectively and avoid conflicts of interest. If a conflict exists, the reviewer should decline the review.
Use polite and constructive language during the review process and avoid personal comments.
Publication Policy
The Journal of Erciyes University Faculty of Economics and Administrative Sciences is a free, open-access, peer-reviewed academic journal that has been in publication since 1981. The journal welcomes submissions in Turkish and English within the fields of economics, business administration, public finance, political science, public administration, and international relations.
No submission or publication fees are charged by the journal.
Every submitted manuscript undergoes a double-blind peer review process and similarity/plagiarism checks via iThenticate.
Submissions must be original and not previously published, accepted for publication, or under review elsewhere.
Articles published in the journal can be cited under the Open Access Policy and Creative Commons license, provided proper attribution is given.
The journal is published three times a year, in April, August, and December. It includes original, high-quality, and scientifically supported research articles and reviews in its listed fields. Academic studies unrelated to these disciplines or their theoretical and empirical foundations are not accepted. The journal's languages are Turkish and English.
Submissions are first subject to a preliminary review for format and content. Manuscripts not meeting the journal's standards are rejected by the editorial board. Manuscripts deemed suitable proceed to the peer review stage.
Each submission is sent to at least two expert reviewers. If both reviews are favorable, the article is approved for publication. In cases where one review is positive and the other negative, the editorial board decides based on the reviews or may send the manuscript to a third reviewer.
Articles published in the journal are open access and can be cited under the Creative Commons license, provided proper attribution is made.