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WEB OF SCIENCE VERİTABANINDA MUHASEBE STANDARTLARI YAYINLARI: BİBLİYOMETRİK BİR ANALİZ

Year 2023, Volume: 25 Issue: 1, 1 - 26, 31.03.2023

Ahmet Kaya , Zeynep Hatunoğlu

https://doi.org/10.31460/mbdd.1033598
Cited By: 1

Abstract

Bibliyometrik analiz, yayınların farklı yöntemlerle analiz edilmesini ve bilimsel çalışmaların değerlendirilmesini sağlayan bir yöntemdir. Bu çalışma, Web of Science'da indekslenen dergilerdeki Muhasebe Standartları literatürüne, bibliyometrik analiz yöntemi kullanarak genel bir bakış sunmayı amaçlamaktadır. İşletme-Finans kategorisindeki Muhasebe Standartları konu başlığı 25 Haziran 2021 tarihinde taranmıştır. Toplam 1851 yayın R Studio programı kullanılarak analize tabi tutulmuştur. Bu çalışma, 1970 yılından bu yana bu alanlarda yayınlanan araştırmalara bibliyometrik analiz uygulayarak yazına katkı sağlamaktadır. Sonuçlar, en çok yayının Amerika Birleşik Devletleri'nde ve son 10 yılda yapıldığını, çalışmaların yıllık büyüme oranının %7,81 olduğunu ve en çok atıf alan derginin Accounting Review olduğunu göstermektedir.

Keywords

Muhasebe Standartları İşletme-Finans Web of Science Bibliyometrik Analiz

References

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  • Balstad, M.T., & Berg, T. (2020). A long-term bibliometric analysis of journals influencing Management Accounting and Control Research. Journal of Management Control, 30(4), 357-380. https://doi.org/10.1007/s00187-019-00287-8.
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  • Dees, A.S. (2015). A Bibliometric Analysis of the Scholarly Publications of Librarians at the University of Mississippi, 2008–2013. The Journal of Academic Librarianship, 41(3), 241-245. https://doi.org/10.1016/j.acalib.2015.03.019
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PUBLICATIONS ON ACCOUNTING STANDARDS IN WEB OF SCIENCE DATABASE: A BIBLIOMETRIC ANALYSIS

Year 2023, Volume: 25 Issue: 1, 1 - 26, 31.03.2023

Ahmet Kaya , Zeynep Hatunoğlu

https://doi.org/10.31460/mbdd.1033598
Cited By: 1

Abstract

Bibliometric analysis allows the analysis and evaluation of scientific studies by different methods. This study aims to present an overview of the “Accounting Standards” literature in the journals indexed on the Web of Science. This subject area is scanned in 1851 publications within the “Business-Finance” category on June 25, 2021. R-Studio program is used in the analysis and we contribute by applying bibliometric analysis to articles published in these fields since 1970. The results show that most publications originate from the United States, most are published in the last 10 years, and Accounting Review is the most-cited journal.

Keywords

Accounting Standards Business-Finance Web of Science Bibliometric Analysis

References

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  • Alkan, G., & Özkaya, H. (2015). Türk Muhasebe ve Finans Yazınının SSCI’da 20 Yılı. Muhasebe ve Finansman Dergisi, (66), 175-192. https://doi.org/10.25095/mufad.396538.
  • Antwi, I.F. (2021). Bibliometric Analysis: Agency Theory in Accounting. Journal of Accounting, Finance and Auditing Studies, 7(1), 56-76. https://doi.org/10.32602/jafas.2021.003.
  • Ashbaugh, H., & Pincus, M. (2001). Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings. Journal of accounting research, 39(3), 417-434. https://doi.org/10.1111/1475-679X.00020.
  • Ball, R., & Shivakumar, L. (2005). Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness. Journal of accounting and economics, 39(1), 83-128. https://doi.org/10.1016/j.jacceco.2004.04.001
  • Ball, R., Robin, A., & Wu, J.S. (2003). Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries. Journal of accounting and economics, 36(1-3), 235-270. https://doi.org/10.1016/j.jacceco.2003.10.003.
  • Balstad, M.T., & Berg, T. (2020). A long-term bibliometric analysis of journals influencing Management Accounting and Control Research. Journal of Management Control, 30(4), 357-380. https://doi.org/10.1007/s00187-019-00287-8.
  • Barth, M.E., Landsman, W.R., & Lang, M.H. (2008). International Accounting Standards and Accounting Quality. Journal of Accounting Research, 46(3), 467-498. https://doi.org/10.1111/j.1475-679X.2008.00287.x
  • Beşel, F. & Yardımcıoğlu, F. (2017). Maliye Dergisi’nin Bibliyometrik Analizi: 2007-2016 Dönemi. Maliye Dergisi, 172, 133-151.
  • Beuren, I.M., Machado, D.G., & Dal Vesco, D.G. (2015). Sociometric and Bibliometric Analysis of Research Published in Management Accounting Research. Contabılıdade Gestao E Governanca, 18(1), 83-105.
  • Bulut Deniz, M., & Çukacı, Y.C. (2018). Mevcut Muhasebe Uygulamaları Ve Muhasebe Standartları Açısından Önemlilik Kavramı Ve Maddi Olmayan Duran Varlıkların Bu Bağlamda Değerlendirilmesi. Electronic Turkish Studies, 13(22), 147-163. http://dx.doi.org/10.7827/TurkishStudies.13503.
  • Burgstahler, D.C., Hail, L., & Leuz, C. (2006). The Importance of Reporting Incentives: Earnings Management In European Private And Public Firms. The Accounting Review, 81(5), 983-1016. https://www.jstor.org/stable/4093095
  • Chan, L.K., Lakonishok, J., & Sougiannis, T. (2001). The Stock Market Valuation of Research and Development Expenditures. The Journal of Finance, 56(6), 2431-2456. https://doi.org/10.1111/0022-1082.00411.
  • Chiu, V., Liu, Q., Muehlmann, B., & Baldwin, A.A. (2019). A Bibliometric Analysis of Accounting Information Systems Journals And Their Emerging Technologies Contributions. International Journal of Accounting Information Systems, 32,24-43. https://doi.org/10.1016/j.accinf.2018.11.003.
  • Cole, F.J., & Eales, N.B. (1917). The History of Comparative Anatomy: Part I.—A Statistical Analysis of the Literature. Science Progress (1916-1919), 11(44), 578-596.
  • Çanakçıoğlu, M. (2018). Vergi Usul Kanunu Ve Türkiye Muhasebe Standartları Kapsamında Maddi Duran Varlıklarda Amortisman Uygulamaları. PressAcademia Procedia, 7(1), 72-80. https://doi.org/10.17261/Pressacademia.2018.859.
  • Çoban Çelikdemir, N. (2019). Türkiye’de Muhasebe Standartları Konusunda Yapılan Tezlerin İncelenmesi. İşletme Araştırmaları Dergisi, 11(1), 325-336. https://doi.org/10.20491/isarder.2019.602.
  • Dao, S.D., Abhary, K., & Marian, R. (2017). A Bibliometric Analysis of Genetic Algorithms Throughout the History. Computers & Industrial Engineering, 110, 395-403. https://doi.org/10.1016/j.cie.2017.06.009
  • Daske, H., Hail, L., Leuz, C., & Verdi, R. (2008). Mandatory IFRS Reporting Around the World: Early Evidence on The Economic Consequences. Journal of accounting research, 46(5), 1085-1142. https://doi.org/10.1111/j.1475-679X.2008.00306.x
  • De Vıllıers, C., & Hsiao, P.C.K. (2018). A Review of Accounting Research in Australasia. Accounting & Finance, 58(4), 993-1026. https://doi.org/10.1111/acfi.12424.
  • Dees, A.S. (2015). A Bibliometric Analysis of the Scholarly Publications of Librarians at the University of Mississippi, 2008–2013. The Journal of Academic Librarianship, 41(3), 241-245. https://doi.org/10.1016/j.acalib.2015.03.019
  • Durgut, M., & Pehlivan, A. (2018). Muhasebe (Finansal Raporlama) Standartlarına Yönelik Türkiye’de Hazırlanan Lisansüstü Tez Çalışmaları Üzerine Bir Araştırma: 1987-2017 Dönemi. Muhasebe ve Vergi Uygulamaları Dergisi,Özel Sayı, 1-23. https://doi.org/10.29067/muvu.340820.
  • Dzıkowskı, P. (2018). A Bibliometric Analysis of Born Global Firms. Journal of Business Research, 85, 281-294. https://doi.org/10.1016/j.jbusres.2017.12.054
  • Erdoğan, S., Solak, B., & Erdogan, D. C. (2016). Türkiye'de Yapılan Muhasebe Doktora Tezlerinin Alan Ve Metodolojik Olarak Sınıflandırılması: 2005-2015 Dönem. World of Accounting Science, 18(3), 691-710.
  • Erturgut, R., & Gürler, H.E. (2019). Kent Lojistiği Alanındaki Yayınların Bibliyometrik Analizi. Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 22(2), 540-551. https://doi.org/10.29249/selcuksbmyd.596498
  • Erturgut, R., & Gürler, H.E. (2020). Tersine Lojistik Teori ve Uygulamalarinin Son 10 Yılı: Bibliyometrik Bir Analiz. Uluslararası İktisadi ve İdari İncelemeler Dergisi, (28), 25-46. https://doi.org/10.18092/ulikidince.594396
  • Erol, M., & Aslan, M. (2017). Uluslararası Muhasebe ve Denetim Standartlarının Gelişmesi. Muhasebe ve Finans Tarihi Araştırmaları Dergisi, (12), 55-86.
  • Gölpek Karababa, A. (2018). Muhasebe Standartları ve Uygulamasına Genel Bir Bakış. Türk Sosyal Bilimler Araştırmaları Dergisi, 3(2), 16-24.
  • Hackenbrack, K., & Nelson, M.W. (1996). Auditors' Incentives and Their Application of Financial Accounting Standards. The Accounting Review, 71(1), 43-59. https://www.jstor.org/stable/248354.
  • Holthausen, R.W. (2009). Accounting Standards, Financial Reporting Outcomes, and Enforcement. Journal of Accounting Research,47(2), 447-458. https://doi.org/10.1111/j.1475-679X.2009.00330.x
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There are 60 citations in total.

Details

Primary Language English
Subjects Business Administration
Journal Section MAIN SECTION
Authors

Ahmet Kaya 0000-0002-0822-4549

Zeynep Hatunoğlu 0000-0002-9103-2766

Publication Date March 31, 2023
Submission Date December 7, 2021
Published in Issue Year 2023 Volume: 25 Issue: 1

Cite

APA Kaya, A., & Hatunoğlu, Z. (2023). PUBLICATIONS ON ACCOUNTING STANDARDS IN WEB OF SCIENCE DATABASE: A BIBLIOMETRIC ANALYSIS. Muhasebe Bilim Dünyası Dergisi, 25(1), 1-26. https://doi.org/10.31460/mbdd.1033598

Cited By

MUHASEBE VE DENETİME BAKIŞ DERGİSİ’NDE 2017 – 2023 YILLARI ARASINDAKİ YAYIMLANAN MAKALELERİN BİBLİYOMETRİK ANALİZ İLE İNCELENMESİ
Muhasebe ve Denetime Bakış
https://doi.org/10.55322/mdbakis.1347270
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