BIBLIOMETRIC ANALYSIS OF THE POSTGRADUATE THESES WRITTEN IN TURKEY ON ACCOUNTING QUALITY

Abstract

In this bibliometric analysis, 69 postgraduate theses written in Turkey on accounting quality, available at CoHE National Thesis Center, were examined in terms of subject, year, institution, author, advisor, language, type, scope, method, number of pages, number and frequency of keywords. SPSS and Excel were used to process the data, and quantitative descriptive analysis methods of frequency and percentage were used for the analysis. As a result, it was found that the theses were written mostly in Turkish (85.5%) on "earnings management (37.7%)" and generally at Marmara University (11.6%) in 2019; most of them (65.2%) were carried out within the context of the businesses in BIST 100; all of them were conducted using a quantitative research method; and SPSS (36.2%) was the most commonly used statistical program. It was also found that 56.5% of the thesis advisers were professors; 30.4% of the theses had a page number ranging from 101 to 150; 26.1% of the theses included 4 keywords; and "earnings management" (28 times) was the most common keyword.

Keywords

• Accounting Quality
• Bibliometric Analysis
• Postgraduate Theses

MUHASEBE KALİTESİ KONUSU KAPSAMINDA TÜRKİYE’DE YAZILAN LİSANSÜSTÜ TEZLERİN BİBLİYOMETRİK ANALİZİ

Abstract

Muhasebe kalitesi konusunda Türkiye’de yazılan lisansüstü tezlerin bibliyometrik analizinin yapıldığı bu çalışmada YÖK Ulusal Tez Merkezi’ndeki erişime açık 69 tez konu, yıl, kurum, yazar, danışman, dil, tür, kapsam, yöntem, sayfa sayısı, anahtar kelime sayısı ve sıklığı açısından incelenmiştir. Verilerin işlenmesinde SPSS ve Excel, analizinde ise nicel betimsel analiz yöntemlerinden frekans ve yüzde analizleri kullanılmıştır. Sonuçta en fazla tezin (%37,7) “kâr yönetimi” konusunda, Türkçe (%85,5) ve genellikle 2019 yılında, Marmara Üniversitesi’nde (%11,6) yazıldığı; BIST 100’e kayıtlı işletmeleri (%65,2) kapsadığı ve tezlerin tamamında nicel araştırma yapıldığı; SPSS’nin (%36,2) en çok kullanılan istatistiksel program olduğu görülmüştür. Danışmanların %56,5’inin Prof. Dr. unvanlı olduğu; tezlerin %30,4’ünün sayfa sayısının 101-150 arasında olduğu; %26,1’nin 4 anahtar kelimeye yer verdiği ve “kâr yönetimi”nin (28 kez) en çok tekrar eden anahtar kelime olduğu tespit edilmiştir.

Keywords

• Muhasebe Kalitesi
• Bibliyometrik Analiz
• Lisansüstü Tezler

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