MALİYET MUHASEBESİ TARİHİ LİTERATÜRÜNÜN ELLİ YILLIK YOLCULUĞU: ULUSLARARASI ÜÇ MUHASEBE TARİHİ DERGİSİNDE İNCELEME

Year 2022, Issue: 22, 53 - 78, 25.01.2022

İffet Kesimli

Abstract

Bu çalışma, alanında uzmanlaşmış üç muhasebe tarihi dergisinin—Muhasebe Tarihi, Muhasebe Tarihi İncelemesi ve Muhasebe Tarihçileri Dergisi—maliyet muhasebesi araştırmaları konusunda yayın modellerini araştırmaktadır. Araştırma, bu üç dergiyle ve ilk sayılarından bu yana bu dergilerde yayınlanan 1.832 hakemli makale ile sınırlıdır. İçerikleri incelenerek, maliyet muhasebesinin tarihçesi ile ilgili makaleler belirlenmiştir. Bu makale, araştırmacıların ve üç derginin maliyet muhasebesi tarihine yaklaşım eğilimlerini ortaya koymaktadır. Araştırmanın bulgularına göre, önde gelen bu dergilerde maliyet muhasebesi geçmişi ile ilgili yayınlanmış sadece 100 makale bulunmaktadır. Muhasebe Tarihçileri Dergisi'nde son on yılda maliyet muhasebesi tarihi ile ilgili makale sayısı sıfırdır. Herhangi bir beş yıllık zaman diliminde, üç dergiden herhangi birinde maliyet muhasebesi geçmişi ile ilgili yayınlanan makalelerin maksimum sayısı on olup, o da Milenyumdan öncedir. Araştırmanın bulgularını, sonuç ile araştırmacılar ve üç dergi için öneriler takip etmektedir.

Keywords

maliyet muhasebesi, muhasebe tarihi, dergi incelemesi

Supporting Institution

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Project Number

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FIVE DECADE JOURNEY OF COST ACCOUNTING HISTORY LITERATURE: A REVIEW IN THREE INTERNATIONAL ACCOUNTING HISTORY JOURNALS

Abstract

This study explores the publishing patterns of three specialized accounting history journals—Accounting History, Accounting History Review, and Accounting Historians Journal—regarding cost accounting history research. The survey is confined to these three journals and 1,832 refereed articles published in these journals since their initial issue. By analyzing the content, the articles related to the history of cost accounting are depicted. This article tracks the tendency of researchers and the three journals in approaching cost accounting history throughout the years. According to the findings of this survey, there are only 100 cost accounting history related articles published in these prominent journals. The number of cost accounting history related articles published in Accounting Historians Journal in the last ten years is zero. At any time period of five year intervals, the maximum number of cost accounting history related articles published in any of three journals is ten; that was before Millennium. Suggestions for researchers and three journals and conclusions follow research findings.

Keywords

accounting history, cost accounting, review of journals

Project Number

yok

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