Türkiye'de Muhasebe Doktora Tezlerinde Atıf Yapılan Yabancı Dergiler Üzerine Bir İnceleme

Abstract

Bu çalışma, muhasebe alanında yapılan doktora araştırmalarında, yurtdışında yayınlanan muhasebe dergilerinin kullanım düzeyini belirlemek amacıyla hazırlanmıştır. Araştırmanın veri seti, Türkiye'de 2010-2020 yılları arasında muhasebe alanında yazılan doktora tezlerinden oluşmaktadır. En çok atıf alan yabancı dergi listesi, 2010-2020 yılları arasında muhasebe alanında yazılmış doktora tezlerindeki atıflar esas alınarak belirlenmiştir. Araştırma sonucunda en çok atıf alan ilk üç yabancı derginin “The Accounting Review”, “Journal of Accounting and Economic” ve “Journal of Accounting Research” olduğu belirlenmiştir.

Keywords

• Muhasebe Tezleri
• Muhasebe Dergileri
• Atıf Analizi

AN ANALYSIS ON CITED FOREIGN JOURNALS IN ACCOUNTING DOCTORAL THESES IN TURKEY

Abstract

This study was prepared with the aim of determining the level of use with references to accounting journals published abroad in order to guide researchers in their publication preference. The data set of the research consists of doctoral theses in the field of accounting between 2010-2020 years in Turkey. The most cited foreign journal list was determined based on the citations of the doctoral theses written between 2010-2020 in the field of accounting to the journals published abroad. As a result of the research, it has been determined that the top three most cited foreign journals are “The Accounting Review”, “Journal of Accounting and Economic” and “Journal of Accounting Research”.

Keywords

• Accounting Theses
• Accounting Journals
• Cited Analysis

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