Cost Accounting: Insights and Possible Future Directions

Year 2024, Volume: 38 Issue: 4, 193 - 201, 15.10.2024

Hamide Özyürek

https://doi.org/10.16951/trendbusecon.1457977

Abstract

The objective of this study is to analyze the types of studies, keywords, authors, author collaborations, citations, and countries associated with articles published in the field of cost accounting in the Web of Science (WoS) database between 1980 and 2023. The research employs the bibliometric analysis method, a statistical approach designed to unveil publication trends in articles. Out of the 2,555 articles identified in the WoS database, 1,538 articles were scrutinized following specific limitations. The findings indicate a notable increase in studies conducted in the field of cost accounting over the last decade.

Keywords

Cost accounting, bibliometric analysis, VOSviewer, mapping and clustering, Web of Science (WoS) database

Maliyet Muhasebesi: İçgörüler ve Gelecekteki Muhtemel Yönelimler

Abstract

Bu çalışmanın amacı, 1980-2023 yılları arasında Web of Science (WoS) veri tabanında maliyet muhasebesi alanında yayımlanan makalelerle ilgili çalışma türlerini, anahtar kelimeleri, yazarları, yazar iş birliklerini, alıntıları, ülkeleri analiz etmektir. Araştırmada makalelerin yayınlanma eğilimlerini ortaya çıkarmak için kullanılan istatistiksel bir yöntem olan bibliyometrik analiz yöntemi uygulanmıştır. WoS veri tabanında bulunan 2.555 makaleden belirli sınırlamalar yapılması sonucunda 1.538 makale değerlendirilmiş olup, maliyet muhasebesi alanında son on yılda yapılan çalışmaların arttığı gözlemlenmiştir.

Keywords

Maliyet Muhasebesi, bibliyometrik analiz, VOSviewer, haritalama ve kümeleme, Web of Science (WoS)

Ethical Statement

Etik kurallara uygundur

Supporting Institution

Yok

Thanks

Teşekkür ederim

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