Muhasebe Manipülasyonu Alanındaki Yayınların VOSviewer ile Bibliyometrik Betimsel Haritalama Analizi

Öz

Bu çalışmanın amacı, Scopus veri tabanındaki muhasebe manipülasyonu ile ilgili yayınların VOSviewer aracılığıyla bibliyometrik betimsel haritalama analizini sunmaktır. Literatürde dağınık halde bulunan muhasebe manipülasyon yöntemlerine ilişkin bibliyometrik analiz çalışmalarına bütüncül bir bakış açısı sunmak hedeflenmektedir. Bu amaç doğrultusunda 1991 ve 2023 yılları arasında gerçekleştirilen 740 yayın incelenmiştir. İlgili yayınlar için yıllara ilişkin trend analizi, ülkelere göre dağılım analizi, yazar ve yayın atıf analizi, ülke atıf analizi ve anahtar sözcük analizi yapılmıştır. Elde edilen bulgular ağ haritaları ile gösterilmiştir. En fazla atıf alan ilk 25 yayına ilişkin yazar(lar), yayın yılı, yayın başlığı, araştırma alanı, dergi adı ve atıf sayısı bilgileri sunulmuştur. Elde edilen sonuçlar ile muhasebe manipülasyonu çalışmaları niceliksel olarak kapsamlı bir şekilde değerlendirilmiştir. Çalışma sonucunda, yayınların %40'ının ABD'de gerçekleştiği ve yaklaşık %42'sinin 2021 ile 2023 yılları arasında yayınlandığı tespit edilmiştir. Bu durum, Covid-19 pandemi sürecinin olumsuz ekonomik etkileri nedeniyle muhasebe manipülasyonuna başvuran işletme sayısını önemli ölçüde arttırdığı ve dolayısıyla yaşanan bu sürecin akademik çalışmalara yansıdığı şeklinde yorumlanmıştır.

Anahtar Kelimeler

• Muhasebe Manipülasyonu
• Scopus
• Bibliyometrik Analiz
• VOSviewer

Bibliometric Descriptive Mapping Analysis of Publications in the Field of Accounting Manipulation with VOSviewer

Abstract

The aim of this study is to present a bibliometric descriptive mapping analysis of publications on accounting manipulation in the Scopus database through VOSviewer. It aims to present a holistic perspective on bibliometric analysis studies on accounting manipulation methods that are scattered in the literature. For this purpose, 740 publications published between 1991 and 2023 were examined. For relevant publications, trend analysis for years, distribution analysis by country, author and publication citation analysis, country citation analysis, and keyword analysis were performed. The findings obtained are shown with network maps. Information on the author(s), publication year, publication title, research field, journal name, and number of citations for the top 25 most cited publications is presented. With the results obtained, accounting manipulation studies were comprehensively evaluated quantitatively. As a result of the study, it was determined that 40% of the publications took place in the USA, and approximately 42% were published between 2021 and 2023. This situation has been interpreted as a significant increase in the number of businesses resorting to accounting manipulation due to the negative economic effects of the COVID-19 pandemic process, and therefore, this process is reflected in academic studies.

Keywords

• Accounting Manipulation
• Scopus
• Bibliometric Analysis
• VOSviewer

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