ULUSAL VE ULUSLARARASI İNDEKSLER TEMELİNDE NÖROMUHASEBE ÜZERİNE YAPILAN ÇALIŞMALARIN VOSVİEWER YAZILIMI İLE BİBLİYOMETRİK ANALİZİ

Abstract

Bu çalışma, nöromuhasebe alanının mevcut yapısını ve genel görünümünü; tarihsel gelişimini, yayın performansını, öne çıkan araştırma eğilimlerini, araştırmacılar ve kurumlar arasındaki iş birliği ağlarını ve disiplinlerarası etkileşim düzeyini SCOPUS, Google Scholar ve DergiPark verileri temelinde VOSviewer yazılımı aracılığıyla incelemektedir. Bu kapsamda, alanın gelecekteki yönelimlerine ilişkin analitik bir çerçeve sunulması amaçlanmaktadır. Yapılan literatür taraması, yalnızca “nöromuhasebe” anahtar kelimesine odaklanan kapsamlı bir bibliyometrik çalışmanın daha önce gerçekleştirilmediğini ortaya koymaktadır. Bu bağlamda, elde edilen bulguların literatüre özgün ve önemli bir katkı sağlaması beklenmektedir.

Keywords

• Nöromuhasebe
• Davranışsal Muhasebe
• Karar Alma
• Bibliyometrik Analiz

BIBLIOMETRIC ANALYSIS OF STUDIES ON NEUROACCOUNTING USING VOSVIEWER SOFTWARE BASED ON TURKISH AND INTERNATIONAL INDEXES

Abstract

This study examines the overall structure and current state of the neuroaccounting field by analyzing its development over time, research productivity, emerging trends, collaboration patterns among researchers and institutions, and the level of interdisciplinary cooperation using SCOPUS, Google Scholar and Dergipark indices utilizing VOSviewer software. By doing so, it aims to provide insights into the future development of the field. A review of the existing literature indicates that no previous study has conducted a bibliometric analysis exclusively using the keyword “neuroaccounting.” Therefore, the findings of this study are expected to make a meaningful contribution to the academic literature.

Keywords

• Neuroaccounting
• Behavioral Accounting
• Decision Making
• Bibliometric Analysis

References

1. Alchourrón, C. E., Gärdenfors, P., & Makinson, D. (1985). On the logic of theory change: Partial meet contraction and revision functions. Journal of Symbolic Logic, 50(2), 510–530. https://doi.org/10.2307/2274239
2. Alkan, B. Ş., & Bayramoğlu, G. (2021). Muhasebe araştırmalarında göz izleme yönteminin kullanılması üzerine kavramsal bir çalışma. Mali Çözüm Dergisi, 31(167), 167–185.
3. Artienwicz, N. (2016). Behavioral stream in Polish accounting: Its relation to behavioral finance and the perspectives for neuroaccounting development in Poland. In B. Christiansen & E. Lechman (Eds.), Neuroeconomics and the decision-making process (pp. 246–261). IGI Global. https://doi.org/10.4018/978-1-4666-9989-2.ch013
4. Ayboğa, H., & Koç, Ş. (2022). İşletmelerde hilenin önlenmesi ve tespitinde davranışsal muhasebe ve nöromuhasebe tekniğinin uygulama süreci ve öneriler. Uluslararası Beşeri ve Sosyal Bilimler İnceleme Dergisi, 6(1), 97–110. https://doi.org/10.55243/ihssr.1025683
5. Baddeley, A. D. (2000). The episodic buffer: A new component of working memory? Trends in Cognitive Sciences, 4(11), 417–423. https://doi.org/10.1016/S1364-6613(00)01538-2
6. Barton, J., Berns, G. S., & Brooks, A. M. (2014). The neuroscience behind the stock market’s reaction to corporate earnings news. The Accounting Review, 89(6), 1945–1977. https://doi.org/10.2308/accr- 50841
7. Basu, S. (2012). How can accounting researchers become more innovative? Accounting Horizons, 26(4), 851–870. https://doi.org/10.2308/acch-10311
8. Basu, S., & Waymire, G. B. (2006). Recordkeeping and human evolution. Accounting Horizons, 20(3), 201–229. https://doi.org/10.2308/acch.2006.20.3.201

9. Baxter, R. J., & Hunton, J. E. (2011). Capturing affect via the experience sampling method: Prospects for accounting information systems researchers. International Journal of Accounting Information Systems, 12(2), 90–98. https://doi.org/10.1016/j.accinf.2010.12.002
10. Birnberg, J. G. (2011). A proposed framework for behavioral accounting research. Behavioral Research in Accounting, 23(1), 1–43. https://doi.org/10.2308/bria.2011.23.1.1
11. Birnberg, J. G., & Ganguly, A. R. (2012). Is neuroaccounting waiting in the wings? An essay. Accounting, Organizations and Society, 37(1), 1–13. https://doi.org/10.1016/j.aos.2011.11.004
12. Camerer, C., Loewenstein, G., & Prelec, D. (2005). Neuroeconomics: How neuroscience can inform economics. Journal of Economic Literature, 43(1), 9–64. https://doi.org/10.1257/0022051053737843
13. Carvalho, C. V. D. O., Cornacchione, E., Rocha, A. F. D., & Rocha, F. T. (2017). Cognitive brain mapping of auditors and accountants in going concern judgments. Revista Contabilidade &Finanças, 28, 132–147. https://doi.org/10.1590/1808-057x201703430
14. Cesar, A. M. R. V. C., Perez, G., Vidal, P. G., & Marin, R. D. S. (2010). Neuroaccounting contribution to understanding the decision-making: An example from an innovative company. Anais doCongresso IAAR/ANPCONT, São Paulo, SP, Brasil, 4.
15. Chen, Y., Jermias, J., & Panggabean, T. (2016). The role of visual attention in the managerial judgment of balanced scorecard performance evaluation: Insights from using an eye-tracking device. Journal of Accounting Research, 54(1), 113–146. https://doi.org/10.1111/1475-679X.12102
16. Cobo, M. J., López-Herrera, A. G., Herrera-Viedma, E., & Herrera, F. (2011). Science mapping software tools: Review, analysis, and cooperative study among tools. Journal of the American Society for Information Science and Technology, 62(7), 1382–1402. https://doi.org/10.1002/asi.21525
17. Damasio, A. R. (1996). The somatic marker hypothesis and the possible functions of the prefrontal cortex. Philosophical Transactions of the Royal Society B: Biological Sciences, 351(1346), 1413– 1420. https://doi.org/10.1098/rstb.1996.0125
18. Demircioğlu, N. E., & Ever, D. (2021). Nörobilimin muhasebeye etkisi: Nöromuhasebe. Ömer Halisdemir Üniversitesi İİBF Dergisi, 14(2), 612–623. https://doi.org/10.25287/ohuiibf.756086
19. Dickhaut, J. (2009). The brain as the original accounting institution. The Accounting Review, 84(6), 1703–1712. https://doi.org/10.2308/accr.2009.84.6.1703
20. Dickhaut, J., Basu, S., McCabe, K., & Waymire, G. (2010). Neuroaccounting: Consilience between the biologically evolved brain and culturally evolved accounting principles. Accounting Horizons, 24(2), 221–255. https://doi.org/10.2308/acch.2010.24.2.221
21. Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070
22. Eskenazi, P. I., Hartmann, F. G., & Rietdijk, W. J. (2016). Why controllers compromise on their fiduciary duties: EEG evidence on the role of the human mirror neuron system. Accounting, Organizations and Society, 50, 41–50. https://doi.org/10.1016/j.aos.2016.02.003
23. Farrell, A. M., Goh, J. O., & White, B. J. (2014). The effect of performance-based incentive contracts on system 1 and system 2 processing in affective decision contexts. The Accounting Review, 89(6), 1979–2010. https://doi.org/10.2308/accr-50852
24. Fehrenbacher, D. D., Schulz, A. K. D., & Rotaru, K. (2018). The moderating role of decision mode in subjective performance evaluation. Management Accounting Research, 41, 1–10. https://doi.org/10.1016/j.mar.2018.03.001
25. Glimcher, P. W., & Fehr, E. (2014). Neuroeconomics: Decision making and the brain (2nd ed.). Academic Press.
26. Grigg, L., & Griffin, A. L. (2014). A role for eye-tracking research in accounting and financial reporting. In M. Horsley, M. Eliot, B. Knight, & R. Reilly (Eds.), Current trends in eye tracking research (pp. 225–230). Springer. https://doi.org/10.1007/978-3-319-02868-2_17
27. Kahneman, D. (2011). Thinking, fast and slow. Farrar, Straus and Giroux.
28. Kahneman, D., & Tversky, A. (1979). Prospect theory: An analysis of decision under risk. Econometrica, 47(2), 263–291. https://doi.org/10.2307/1914185
29. Kahneman, D., & Tversky, A. (2013). Prospect theory: An analysis of decision under risk. In L. C. MacLean & W. T. Ziemba (Eds.), Handbook of the fundamentals of financial decision making: Part I (pp. 99–127). World Scientific. https://doi.org/10.1142/9789814417358_0006
30. Kırhasanoğlu, Ş., & Özdemir, M. (2021). Nöromuhasebeye teorik bir bakış. Journal of International Management Educational and Economics Perspectives, 9(2), 178–187.
31. Kostrzewa-Nowak, D., Nowak, R., Kubaszewska, J., & Gos, W. (2022). Interdisciplinary approach to biological and health implications in selected professional competences. Brain Sciences, 12(2), 236. https://doi.org/10.3390/brainsci12020236
32. Kramer, S., & Maas, V. S. (2020). Selective attention as a determinant of escalation bias in subjective performance evaluation judgments. Behavioral Research in Accounting, 32(1), 87–100. https://doi.org/10.2308/bria-18-021
33. Lynch, E. J., & Andiola, L. M. (2019). If eyes are the window to our soul, what role does eye-tracking play in accounting research? Behavioral Research in Accounting, 31(2), 107–133. https://doi.org/10.2308/bria-52283
34. Mackowiak, E. (2018). From behavioral accounting to aggressive accounting. Economic and Social Development: Book of Proceedings, 153–161.
35. Marşap, B., & Gökten, P. O. (2016). Davranışsal muhasebe: Kuramsal yaklaşım. İşletme Araştırmaları Dergisi, 8(4), 345–359.
36. Olsen, C., & Gold, A. (2018). Future research directions at the intersection between cognitive neuroscience research and auditors' professional skepticism. Journal of Accounting Literature, 41, 127–141. https://doi.org/10.1016/j.acclit.2018.03.006
37. Otley, D. (1999). Performance management: A framework for management control systems research. Management Accounting Research, 10(4), 363–382. https://doi.org/10.1006/mare.1999.0115
38. Öztürk, S., & Gürler, İ. (2022). Bir literatür incelemesi aracı olarak bibliyometrik analiz. Nobel Bilimsel Eserler.
39. Petersen, S. E., & Posner, M. I. (2012). The attention system of the human brain: 20 years after. Annual Review of Neuroscience, 35(1), 73–89. https://doi.org/10.1146/annurev-neuro-062111-150525
40. Silva, E. M., de Lacerda Moreira, R., & Bortolon, P. M. (2023). Mental accounting and decision making: A systematic literature review. Journal of Behavioral and Experimental Economics, 107, 102092. https://doi.org/10.1016/j.socec.2023.102092
41. Sirois, L. P., Bédard, J., & Bera, P. (2018). The informational value of key audit matters in the auditor's report: Evidence from an eye-tracking study. Accounting Horizons, 32(2), 141–162. https://doi.org/10.2308/acch-52047
42. Suryati, T., & Mooduto, W. (2021). The role of neuroaccounting (the science of neural-based accounting) in decision making. BRAIN, 1(12), 40–50. https://doi.org/10.18662/brain/12.1/169
43. Sweller, J. (1988). Cognitive load during problem solving: Effects on learning. Cognitive Science, 12(2), 257–285. https://doi.org/10.1207/s15516709cog1202_4
44. Şenel, S. A., & Darıcı, S. (2018). Psikofizyolojik tekniklerin adli muhasebe alanında ve suçun ortaya çıkarılmasında kullanılmasına ilişkin bir tartışma: Nöromuhasebe kavramına farklı bir bakış. Akademik Sosyal Araştırmalar Dergisi, 6(67), 381–391.
45. Tank, A., & Farrell, A. (2022). Is neuroaccounting taking a place on the stage? A review of the influence of neuroscience on accounting research. European Accounting Review, 31(1), 173–207. https://doi.org/10.1080/09638180.2020.1866634
46. Thaler, R. H. (1999). Mental accounting matters. Journal of Behavioral Decision Making, 12(3), 183– 206. https://doi.org/10.1002/(SICI)1099-0771(199909)12:3<183::AID-BDM318>3.0.CO;2-F
47. Tom, S. M., Fox, C. R., Trepel, C., & Poldrack, R. A. (2007). The neural basis of loss aversion in decision-making under risk. Science, 315(5811), 515–518. https://doi.org/10.1126/science.1134239
48. Usul, H., & Çağlan, E. (2018). Nöromuhasebe. Muhasebe Bilim Dünyası Dergisi, 20(2), 450–465. https://doi.org/10.31460/mbdd.392119
49. Van Eck, N., & Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84(2), 523–538. https://doi.org/10.1007/s11192-009-0146-3
50. Von Neumann, J., & Morgenstern, O. (1944). Theory of games and economic behavior (60th anniversary commemorative ed.). Princeton University Press. https://www.jstor.org/stable/j.ctt1r2gkx
51. Wang, B. (2018). Analysis of corporate social responsibility decision-making behavior based on cognitive neuroscience. NeuroQuantology, 16(6), 326-333. https://doi.org/10.14704/nq.2018.16.6.1577
52. Waymire, G. B. (2014). Neuroscience and ultimate causation in accounting research. The Accounting Review, 89(6), 2011–2019. https://doi.org/10.2308/accr-50881
53. Zupic, I., & Čater, T. (2015). Bibliometric methods in management and organization. Organizational Research Methods, 18(3), 429–472. https://doi.org/10.1177/1094428114562629