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Muhasebe Araştırmalarında Covid-19 Salgını Etkisi: Bibliyometrik Bir Analiz

Year 2024, Volume: 15 Issue: 42, 443 - 462, 29.05.2024
https://doi.org/10.21076/vizyoner.1400595

Abstract

Bu çalışma, Web of Science tarafından indekslenen, Covid-19 temalı muhasebe makalelerini bibliyometrik analiz yöntemiyle inceleyerek salgının muhasebe araştırmalarına etkisini değerlendirmeyi amaçlamaktadır. Araştırma kapsamındaki 761 makale, Vosviewer yazılımı ile analiz edilmiştir. 2019 yılında Covid-19 hastalığına neden olan virüsün küresel yayılımı ile 2020 yılından itibaren muhasebe araştırmacıları tarafından yapılan yayınların hızla arttığı görülmektedir. 2020 yılında 126 olan yayın sayısı 2021 yılında 325, 2022 yılında ise 310 olmuştur. Pandeminin etkilerinin araştırılmasının muhasebe araştırmalarında önemli bir çalışma konusu olduğu görülmektedir. Sonuçlar, Covid-19 temalı muhasebe makalelerinin finansal piyasalar, kamu maliyesi, işletme performansı ölçümü, muhasebe eğitimi, kurumsal yönetim ve sürdürülebilirlik konularını kapsadığını göstermiştir. Muhasebe ve Covid-19 temalı en çok makale yayınlayan dergi “Journal of Public Budgeting Accounting Financial”dir. En sık kullanılan anahtar kelime 'Covıd-19'dır. En fazla yayını olan ülke ABD, ortak yazarlık bağlantısı en güçlü ülke İngiltere’dir. Türkiye 12 yayın, 92 atıf sayısı ve 23 toplam bağlantı gücü ile ortak yazarlık bağlantısı olan ülkeler arasında 22. sırada yer almaktadır. Araştırmacıların bağlı olduğu kuruluşlar arasında Royal Melbourne Institute of Technology en üretken kurumdur.

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The Effect of Covid-19 Pandemic on Accounting Research: A Bibliometric Analysis

Year 2024, Volume: 15 Issue: 42, 443 - 462, 29.05.2024
https://doi.org/10.21076/vizyoner.1400595

Abstract

The study aims to evaluate the impact of the pandemic on accounting research by examining the Covid-19 themed accounting articles indexed by Web of Science with the bibliometric analysis method. 761 articles within the scope of the research are analyzed with Vosviewer software. With the global spread of the virus causing Covid-19 disease in 2019, it is observed that the number of publications by accounting researchers increased rapidly since 2020. The number of publications, which is 126 in 2020, increases to 325 in 2021 and 310 in 2022. It seems that investigating the effects of the pandemic is an important subject of study in accounting research. The results show that the Covid-19 themed accounting articles covered financial markets, public finance, business performance measurement, accounting education, corporate governance and sustainability. The journal that publishes the most articles on accounting and Covid-19 is the “Journal of Public Budgeting Accounting Financial According to the co-occurrence analysis of the keywords, the most frequently used keyword is 'Covıd-19'. The country with the most publications is the USA, the countries with the strongest co-authorship connections is England. Turkey ranks 22nd among the countries with co-authorship link with 12 papers, 92 citations and 23 total link strength. Among the researchers' affiliations, the Royal Melbourne Institute of Technology is the most productive.

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There are 88 citations in total.

Details

Primary Language Turkish
Subjects International Accounting
Journal Section Research Articles
Authors

Mustafa Kıllı 0000-0002-9283-9852

Yusuf Işık 0000-0001-5842-4365

Publication Date May 29, 2024
Submission Date December 5, 2023
Acceptance Date April 24, 2024
Published in Issue Year 2024 Volume: 15 Issue: 42

Cite

APA Kıllı, M., & Işık, Y. (2024). Muhasebe Araştırmalarında Covid-19 Salgını Etkisi: Bibliyometrik Bir Analiz. Süleyman Demirel Üniversitesi Vizyoner Dergisi, 15(42), 443-462. https://doi.org/10.21076/vizyoner.1400595

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