“BLOKZİNCİR VE DENETİM” ALANINDAKİ MAKALELERİN BİBLİYOMETRİK ANALİZİ

Yıl 2021, Cilt: 3 Sayı: 2, 213 - 246, 31.12.2021

Muhabbat Kurbanova , Hakan Cavlak

Öz

Tüm alanlardaki faaliyetlerin ve iş yapış şekillerinin değişimine yol açan teknolojik yenilikler, denetim alanında da etki göstermektedir. Bu teknolojik yeniliklerden biri olan Blokzincir teknolojisinin, denetim alanında farklı fırsatlar sunması ve gelecekte gerçek zamanlı denetimi mümkün kılması öngörülmektedir. Blokzincirin sunacağı fırsatların neler olabileceği ağırlıklı olarak akademik çalışmalar ile ortaya konmaktadır. Bu çalışmada, blokzincir ve denetim alanında yazılan ve Scopus veritabanında yer alan 381 adet makale VOSviewer programı kullanılarak bibliyometrik analiz yöntemi ile incelenmiştir. Analiz sonucunda; ilgili alanda yazılan makalelerin hızlı bir atış gösterdiği, özellikle Çin başta olmak üzere dünyanın en büyük ekonomilerinin ilgili alanda çalışmalara ağrılık verdiği, alana ilişkin yapılan atıfların giderek arttığı, konu başlığı içerisinde işletme, yönetim ve muhasebenin de üst sıralarda yer aldığı tespit edilmiştir. Ayrıca geleceğe yönelik yapılacak çalışmalara ilişkin yöntem ve kapsam açısından muhtelif önerilerde bulunulmuştur.

Anahtar Kelimeler

Blokzincir, Denetim, Bibliyometrik Analiz, VOSviewer

Teşekkür

Çalışmanın ortaya çıkmasında değerli katkılarını esirgemeyen Dr. Emine Serap Kurt'a teşekkür ederiz.

Bibliometric Analysis of Articles in the Field of “Blokchain and Audit”

Öz

Technological innovations that lead to changes in activities and ways of doing business in all fields also have an impact in the field of auditing. Blockchain technology, which is one of these technological innovations, is expected to offer different opportunities in the field of auditing and enable to real-time auditing in the future. The opportunities that the blockchain will offer are mainly revealed through academic studies. In this study, 381 articles written in the field of blockchain and auditing and included in the Scopus database were examined with the bibliometric analysis method using the VOSviewer program. As a result of the analysis; it has been determined that the articles published in the related field show a rapid increase, the world's largest economies, especially China, concentrates on the studies in the related field, the citations made about the field are increasing, and business, management and accounting are also in the top ranks in the subject heading. Additionally, several suggestions have been made in terms of method and scope for further future research.

Anahtar Kelimeler

Blockchain, Audit, Bibliometric Analysis, VOSviewer

Kaynakça

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