Döngüsel Ekonomi Perspektifinden Muhasebe Literatürünün Evrimi: Bibliyometrik Bir Haritalama ve Tematik Analiz

Abstract

Bu çalışma, döngüsel ekonomi perspektifinden muhasebe literatürünün gelişimini ve tematik yapısını bibliyometrik yöntemlerle incelemektedir. Analiz, Scopus veri tabanından elde edilen ve işletme ile ekonomi alanlarıyla sınırlandırılmış 2010–2026 dönemine ait 352 yayına dayanmaktadır. Biblioshiny (RStudio) kullanılarak yıllık yayın eğilimleri, dergi ve ülke bazlı üretkenlik, atıf yapıları, anahtar kelime ağları ve tematik haritalar analiz edilmiştir. Bulgular, döngüsel ekonomi–muhasebe literatürünün özellikle 2018 sonrası hızla büyüdüğünü ve 2023–2025 döneminde olgunlaşma evresine girdiğini göstermektedir. Journal of Cleaner Production, Sustainability ve Resources, Conservation and Recycling alanın çekirdek dergileri olarak öne çıkmaktadır. Tematik harita sonuçları, yaşam döngüsü değerlendirmesi ve tedarik zincirlerinin alanın motor temaları olduğunu, döngüsel ekonomi ve sürdürülebilir kalkınmanın ise temel yapı taşlarını oluşturduğunu ortaya koymaktadır. Çalışma, bilimsel literatürde, muhasebenin sürdürülebilirlik ve kaynak yönetimi bağlamında giderek stratejik bir rol üstlendiğini ve bu durumun da hem politika yapıcılar hem de standart belirleyiciler açısından dikkate alınması gereken bir husus olduğunu göstermektedir.

Keywords

• Döngüsel Ekonomi
• Sürdürülebilirlik
• Muhasebe
• Bibliyometrik Analiz

The Evolution of Accounting Literature from a Circular Economy Perspective: A Bibliometric Mapping and Thematic Analysis

Abstract

This study examines the development and thematic structure of accounting literature from a circular economy perspective using bibliometric methods. The analysis is based on 352 publications from the 2010–2026 period, obtained from the Scopus database and limited to the fields of business and economics. Using Biblioshiny (RStudio), annual publication trends, journal and country-based productivity, citation structures, keyword networks, and thematic maps were analysed. Findings indicate that the circular economy–accounting literature grew rapidly, particularly after 2018, and entered a maturation phase in the 2023–2025 period. The Journal of Cleaner Production, Sustainability, and Resources, Conservation and Recycling stand out as core journals in the field. The thematic map results reveal that life cycle assessment and supply chains are the driving themes of the field, while circular economy and sustainable development form its fundamental building blocks. The study demonstrates that accounting is increasingly assuming a strategic role in the context of sustainability and resource management in scientific literature, and that this situation is a matter that should be taken into consideration by both policymakers and standard setters.

Keywords

• Circular Economy
• Sustainability
• Accounting
• Bibliometric analysis

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