Analysis of Publications on Financial Accounting in Web of Science Database with Vosviewer Mapping Techniques and Bibliometric Analysis Method

Year 2024, Issue: 70, 17 - 37, 07.03.2024

Feden Koç , Sevinç Gülseçen

https://doi.org/10.26650/MED.1328607

Abstract

This study aims to analyze 1,009 publications on “Financial Accounting” limited according to certain criteria in the Web of Science database, using the VOSviewer software program and the traditional bibliometric analysis method. In this context, the findings of the study are that the most influential author on financial accounting is Thomas Stober, the most influential country is the USA, the most cited publication is April Klein (2002), with the publication titled “Audit Committee, Board of Director Characteristics, And Earnings Management”, and the most cited source is the Accounting Horizons magazine. In addition, it was concluded that the institutions with the strongest connection with financial accounting are Carolina University, Michigan University, Duke University and MIT in the USA. In addition, as a result of analyzing the numerical trend of online books published in the field of financial accounting using the Google Books Ngram online analysis program within the scope of the study, it was concluded that the number of books published in the field of financial accounting reached its highest level in 2003 and followed a steady decline from 2003 to 2014.

Keywords

Financial Accounting, VOSviewer Software Program, Text Mining

Finansal Muhasebe Konusunda Web of Science Veri Tabanında Yer Alan Yayınların Bilimsel Haritalamada Vosviewer Haritalama Teknikleri ile Analizi

Abstract

Bu çalışmada, VOSviewer haritalama teknikleri ve geleneksel bibliyometrik analiz yöntemi kullanılarak, Web of Science veri tabanında belirli kriterlere göre sınırlandırılan “Financial Accounting” konulu 1.009 yayının analiz edilmesi amaçlanmıştır. Bu bağlamda çalışmadan elde edilen bulgular finansal muhasebe konusunda en etkili yazarın Thomas Stober, en etkili ülkenin ABD, en çok atıf yapılan yayının “Audit Committee, Board Of Director Characteristics, And Earnings Management” başlıklı yayın ile Klein (2002) olduğunu ve en fazla atıf yapılan kaynağın Accounting Horizons dergisi olduğunu ortaya koymuştur. Ayrıca finansal muhasebe ile en güçlü bağlantıya sahip kurumların ABD’ de bulunan Carolina Üniversitesi, Michigan Üniversitesi, Duke Üniversitesi ve MIT olduğu sonucuna ulaşılmıştır.

Keywords

Finansal Muhasebe, VOSviewer Haritalama Teknikleri, Metin Madenciliği

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