Muhasebe Eğitiminde Aktif Öğrenme: SCOPUS Veri Tabanındaki Çalışmaların Bibliyometrik Analizi

Year 2025, Volume: 18 Issue: 1, 113 - 135, 30.04.2025

Yasemin Ertan

https://doi.org/10.37093/ijsi.1522099

Abstract

Bu çalışmanın amacı, Scopus veri tabanında muhasebe eğitiminde aktif öğrenme ile ilgili yayınlanmış çalışmaların bibliyometrik analizini yaparak, bu alanda öncü yazarları, kaynakları ve dökümanları belirlemek ve alanın kavramsal yapısını ortaya koymaktır. Bu amaçtan hareket edilerek, Scopus veri tabanında, işletme, yönetim ve muhasebe alanında, muhasebe eğitiminde aktif öğrenme ile ilgili yayınlanmış 252 döküman ele alınarak performans analizi yapılmış ve alanın kavramsal yapısı incelenmiştir. Performans analizi sonucunda, en fazla yayını olan yazarlar arasından Jose L. Arquero’nun, en fazla atıf almış yazarlar arasından ise Paul Brynes, Kevin C. Moffitt ve Donald J. Warren’ın en etkili yazarlar, “How big data will change accounting” başlıklı makalenin en etkili makale, “Accounting Education” dergisinin bu alanda en fazla sayıda makaleyi yayınlamış olan dergi olduğu görülmüştür. Alanın kavramsal yapısının analiz edilmesi sonucunda, bu alanda yayınlanmış olan yayınların 9 küme altında toplandığı, literatürde aktif öğrenme yöntemlerine ilişkin öne çıkan anahtar kelimelerin deneysel öğrenme, harmanlanmış öğrenme, işbirlikçi öğrenme, hizmet öğrenimi, işle bütünleşik öğrenme ve tersyüz edilmiş sınıflar anahtar kelimeleri olduğu görülmüştür.

Keywords

Muhasebe eğitimi , Z kuşağı , aktif öğrenme , bibliyometrik analiz

Active Learning in Accounting Education: Bibliometric Analysis of Studies in SCOPUS Database

Abstract

The aim of this study is to identify the leading authors, sources and documents in the field of active learning in accounting education and to reveal the conceptual structure of the field by conducting a bibliometric analysis of studies on the Scopus database. With this aim, 252 documents published in the Scopus database in the field of business, management and accounting related to active learning in accounting education were analysed and the conceptual structure of the field was examined. As a result of the performance analysis, it was seen that Jose L. Arquero was the most influential author among the authors with the most publications, Paul Brynes, Kevin C. Moffitt and Donald J. Warren were the most influential authors among the most cited authors, the article titled “How big data will change accounting” was the most influential article, and the journal of “Accounting Education” was the journal that published the most articles in this field. The analysis of the conceptual structure of the field showed that the publications published in this field were grouped into nine clusters, and the most recurring keywords related to active learning methods in these clusters were experimental learning, blended learning, collaborative learning, service learning, work-integrated learning and flipped classrooms.

Keywords

Accounting education , generation Z , active learning , bibliometric analysis.

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