Bibliometric Analysis of Academic Publications in the Future of the Accounting Profession

Year 2021, Volume: 13 Issue: 25, 562 - 579, 28.11.2021

Gülsün İşseveroğlu

https://doi.org/10.20990/kilisiibfakademik.978918

Cited By: 2

Abstract

Purpose: In the study, a bibliometric analysis was conducted between 2000-2020 to follow the guiding methodology in the dimension of “the future of technology-based accounting”.
Design/Methodology: As the accounting profession moves towards the digital future, academic studies published within the scope of “digital accounting and education, information technologies and accounting, accounting auditing and technology”, “Web of Science”, “Scopus”, “TR Index” and “Google School”. It has been obtained from databases. The data obtained were visualized with the bibliometric analysis software Vosviewer (1.6.16) mapping technique.
Findings: 87 publications from 34 countries were reached in the research conducted in the Web of Science database. In the bibliometric analysis of the distribution of the publications by country, the country with the highest number of publications (17%) and the most citations (29%) in the USA. The universities with the most publications are Aalto and Turku Universities based in Finland with 29 publications and 6% share. In the USA, Arkansas University has a share of 4.9% with 26 publications. In the Scopus database, 154 publications from 32 countries were obtained. The USA ranks first with 20 publications and 13% share. The country with the most citations to his publications is the USA with 751 citations and a share of 60%. The universities with the most publications are Georgia State University in the USA with 482 citations and a share of 38%. No publications originating from Turkey were found in the databases. In the research conducted within the scope of the digital future of the profession in Turkey in the TR Directory and Google School database, it was determined that 8 congresses with 132 articles in 50 journals contributed. “Accounting and Finance” magazine comes first with a 14% share among the journals contributing the most to the technological development of the accounting profession.
Limitations: The fact that the technique cannot be used in the TR Directory and Google School database is the limitation of the study.
Originality/Value: It is the first study in the literature of bibliometric analysis conducted with the Vosviewer mapping technique based on data obtained from databases within the scope of the subject. The study aims to provide a systematic information map for researchers.

Keywords

Digital Accounting Profession, Bibliographic Analysis, Vosviewer Mapping Technique

Muhasebe Mesleğinin Geleceği Boyutunda Akademik Yayınların Bibliyometrik Analizi

Abstract

Amaç: Çalışmada “teknoloji tabanlı muhasebenin geleceği” boyutunda rehber metodolojiyi takip etmek amacıyla 2000-2020 yılları arasında bibliyometrik analiz yapılmıştır.
Tasarım/Yöntem: Muhasebe mesleği dijital geleceğe doğru yol alırken “dijital muhasebe ve eğitim, bilgi teknolojileri ve muhasebe, muhasebe denetimi ve teknoloji” kapsamında yayınlanan akademik çalışmalar “Web of Science”, “Scopus”, “TR Dizin” ve “Google School” veri tabanlarından elde edilmiştir. Elde edilen veriler bibliyometrik analiz yazılımı Vosviewer (1.6.16) haritalama tekniğiyle görselleştirilmiştir.
Bulgular: Web of Science veri tabanında yapılan araştırmada 34 ülkenin 87 yayınına ulaşılmıştır. Yayınların ülkelere göre dağılımının bibliyometrik analizinde en çok yayın yapan (%17) ve yayınlarına en fazla atıf alan (% 29) ülke ABD'dir. En çok yayını olan üniversiteler, 29 yayın ve %6 pay ile Finlandiya merkezli Aalto ve Turku Üniversiteleridir. ABD'de Arkansas Üniversitesi 26 yayınla % 4,9'luk paya sahip. Scopus veri tabanında 32 ülkeden 154 yayın elde edilmiştir. ABD 20 yayın ve % 13 pay ile ilk sırada yer almaktadır. Yayınlarına en çok atıf alan ülke 751 atıf ve % 60 pay ile ABD'dir. En çok yayını olan üniversiteler, 482 atıf ve% 38'lik pay ile ABD'de Georgia Eyalet Üniversitesi'dir. Veri tabanlarında Türkiye kaynaklı bir yayına rastlanmamıştır. TR Dizini ve Google School veri tabanında, Türkiye’de mesleğinin dijital geleceği konusu kapsamında yapılan araştırmada 50 dergide 132 makalenin yer aldığı 8 kongrenin katkı sağladığı tespit edilmiştir. Muhasebe mesleğinin teknolojik gelişimine en fazla katkı sağlayan dergilerin başında %14 pay ile “Muhasebe ve Finansman” dergisi gelmektedir.
Sınırlılıklar: TR Dizini ve Google School veri tabanında, tekniğin kullanılamaması çalışmanın sınırlığıdır.
Özgünlük/Değer: Konu kapsamında, veri tabanlarından elde edilen verilere dayanarak Vosviewer haritalama tekniğiyle yapılan bibliyometrik analiz yazında ilk çalışmadır. Çalışma ile araştırmacılar için sistematik bir bilgi haritası sağlamak amaçlanmıştır.

Keywords

Dijital Muhasebe Mesleği, Bibliyometrik Analiz, VOSviewer Haritalama Tekniği

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