BİBLİYOMETRİK AĞ HARİTALAMA YÖNTEMİYLE UZAKTAN MUHASEBE EĞİTİMİ ÜZERİNE YAPILAN ÇALIŞMALARIN ANALİZİ

Year 2025, Volume: 8 Issue: 2, 330 - 347, 01.10.2025

Mustafa Kıllı , İlker Kefe

https://doi.org/10.32951/mufider.1758448

Abstract

Bu çalışma, uzaktan muhasebe eğitimi alanında yayımlanan bilimsel çalışmaların eğilimlerini ve gelişimini incelemeyi amaçlamaktadır. Web of Science veri tabanında 1994 ile 2022 yılları arasında yayımlanmış makaleler bibliyometrik ağ haritalama yöntemi kullanılarak kapsamlı şekilde analiz edilmiştir. Analiz sürecinde yıllara göre yayın sayıları, araştırma alanlarının dağılımı, en etkili yazarlar, dergiler, kurumlar, ülkeler, en sık kullanılan anahtar kelimeler ve ortak yazarlık ilişkileri detaylı olarak değerlendirilmiştir. Araştırma sonuçları, özellikle son üç yıl içerisinde uzaktan muhasebe eğitimi alanında yayın ve atıf sayılarında kayda değer bir artış olduğunu ortaya koymaktadır. Çalışmaların çoğunluğu, uzaktan eğitimde kullanılan yenilikçi tekniklerin muhasebe öğrencilerinin akademik başarısı ve öz yeterlik düzeylerine etkilerini incelemektedir. Ayrıca, “çevrim içi öğrenme” terimi en yaygın kullanılan anahtar kelime olarak tespit edilmiştir. Alandaki en fazla yayına sahip dergi Accounting Education iken, en çok yayın yapan ülke Amerika Birleşik Devletleri olmuştur. Ortak yazarlık ilişkilerinde Avustralya ön plana çıkarken, Monash Üniversitesi ve RMIT Üniversitesi en güçlü iş birliği kurumları olarak belirlenmiştir.

Keywords

Muhasebe Eğitimi , Uzaktan Eğitim , Çevrim İçi Öğrenme , Bibliyometrik Analiz , Ağ Haritalama

Ethical Statement

Etik Kurul Beyanı: Çalışma için etik kurul onayı gerekmemektedir.

Supporting Institution

Finansal Destek: Yazarlar, bu çalışmanın herhangi bir finansal destek almadığını beyan etmiştir.

ANALYSIS OF STUDIES ON DISTANCE ACCOUNTING EDUCATION BY BIBLIOMETRIC NETWORK MAPPING METHOD

Abstract

This study aims to examine the trends and developments in scientific publications related to distance accounting education. Articles published between 1994 and 2022 in the Web of Science database were comprehensively analyzed using bibliometric network mapping. The analysis included yearly publication counts, distribution of research areas, the most influential authors, journals, institutions, countries, frequently used keywords, and co-authorship relations. The results reveal a significant increase in both publications and citations in the field over the last three years. Most studies focus on the impact of innovative techniques used in distance accounting education on students’ academic success and self-efficacy. Additionally, “online learning” was identified as the most commonly used keyword. The journal with the highest number of publications is Accounting Education, while the United States ranks first in publication output. Australia stands out in co-authorship networks, and Monash University along with RMIT University are recognized as the leading institutions in collaborative research within this field.

Keywords

Accounting Education , Distance Education , Online Learning , Bibliometric Analysis , Network Mapping

Ethical Statement

Ethics Committee Declaration: Ethics committee declaration is not required for the study.

Supporting Institution

Financial Support: The authors declared that this study has received no financial support.

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