A CONTENT ANALYSIS REGARDING THE GRADUATE THESIS ON ACCOUNTING AND FINANCE

Yıl 2019, Cilt: 7 Sayı: 1, 131 - 150, 30.04.2019

Özlem Doğan Fırat Altınkaynak

https://doi.org/10.22139/jobs.480475

Cited By: 7

Öz

Business science is one of the
fastest developing areas of Social Sciences, and the development of technology
has made great changes in the last century thanks to the easier, cheaper and
accessible information. Accounting-Finance discipline, which is one of the
important disciplines of business administration, has gained its share from the
developing technology and knowledge wind and the scientific studies have played
an important role in both the emergence and development of this change.

Although Accounting - Finance transactions take on different roles in
businesses, they cannot be separated from each other scientifically. It is not
possible to make accurate financial transactions with an accounting structure
that does not work in a healthy manner. Therefore, Accounting and Finance,
which are the two subbranches of science, are united under one roof at many
universities.

The Institute of Social Sciences is available in many universities, and
the Accounting-Finance discipline
operates under the Department of Business as a single discipline. When the
literature is reviewed, it is seen that there are very limited researches that
deal with these two sciences together. The purpose of this study is to present
a content analysis for the graduate
thesis on Accounting-Finance in
Accounting-Finance Department of Sakarya University, Institute of Social
Sciences. For this purpose, postgraduate theses on Accounting and Finance which
were prepared in Sakarya University Social Sciences Institute among 1995 - 2017
were identified and these theses were
examined in terms of genre, year, language, the name
of consultant and subject being discussed.

Within the scope of the study, the data obtained from these theses were
systematically analyzed and categorized. In this way, a large number of studies
were examined, and an information section prepared according to certain common
characteristics presented. This research is both a guide for filling the gap in
the literature and for the ones who will make new
research in terms of revealing the change of the prestigious Accounting-Finance
thesis. If these studies are done in different periods, it is considered that
it will benefit in determining the direction, development and trends of the studies in related
disciplines.

Content analysis method was used in this study. By using content
analysis, the information that has similar characteristics and is in bulk is
categorized by using numbers or symbols according to these characteristics, and
systematic information is generated that
will enable readers to have easier information. The content analysis is carried
out in stages. The first stage is to determine the research objectives; the
second stage is to create the sample. In the third stage, the categories to be
collected are determined; and in the last stage, the frequencies of the categories
are found quantitatively and evaluation, inference and interpretation are made.

In this study where content analysis method was used, graduate theses were evaluated primarily as year, type, language, subject and consultant
titles, applied sector, subject country. The aim of the study, which
constitutes the first stage of content analysis, is determined. As a second
stage, the theses of Sakarya University
Institute of Social Sciences Thesis Catalog have been examined and theses of Accounting and Finance “thesis were
separated and 247 graduate theses were
determined. In addition, the data obtained by the National Research Center of
the Council of Higher Education was supported. In the third stage of the
content analysis, thesis year, genre, language, the name of the consultant, and
the subjects such as the topic were determined. In the final stage, the thesis
constituting the study sample were examined in detail and the information in
the related categories was compiled and
interpreted.

In the scope of the study, 614 graduate theses
were analysed and 40.2% (247 theses)
of them were found to be comprised of the graduate
theses on Accounting-Finance. From this point of view, it is possible to
comment that Accounting and Finance Science in the business administration
discipline is highly preferred by researchers.

When the number of theses submitted
by years is examined, it was found that there are more master's theses than the
doctoral theses. Of the graduate theses
that constitute the study area, 185 (75%)
were master’s 62 (25%) and doctoral theses.
It is possible to say that this difference is due to the difference between the
number of theses and  doctoral students admitted
to the graduate program.

When the theses were examined
according to the disciplines, the number of theses
made in the field of Accounting is higher than the ones prepared in the field
of Financing.  At the doctoral level, the number of researches in the
field of Accounting and Finance was  closer to each other. From this point of view,
it is possible to comment that the number of researchers
working in the field of Accounting are higher at the graduate level.

In the field of Finance, the topics of capital market transactions, stock
exchanges and markets, and firm value
performance have been studied. Among these topics, the studies related to the
stocks are dominant. In general, when the sectors selected as the field of
application of graduate thesis were examined, manufacturing enterprises were in
the first place. Fieldworks in the service sector were mostly including tourism enterprises and banks.

As a result of this study, for the researchers who will study in the
field of Accounting-Finance, this type of research, which has been done before,
provides the researchers as a guide. In addition, the categorization of
academic studies using different parameters within the scope of the study will
enable the researchers to reach qualified information about a large number of researches in a short time
and with low cost. It is thought that this study will contribute to the field
of Accounting-Finance science.

Anahtar Kelimeler

Accounting, Finance, Content Analysis

MUHASEBE VE FİNANS ALANINDA YAZILMIŞ LİSANSÜSTÜ TEZLERE YÖNELİK BİR İÇERİK ANALİZİ

Öz

Amaç: Bu çalışmanın
amacı Sakarya Üniversitesi Sosyal Bilimler Enstitüsü İşletme Anabilim Dalı’nda
Muhasebe ve Finansman alanında hazırlanmış lisansüstü tezlere yönelik kategorik
bilgiler elde ederek alanda çalışma yapacaklar için bir kesit sunmaktır.

Yöntem: İçerik analizi
yönteminin kullanıldığı bu çalışmada lisansüstü tezler öncelikli olarak yıl,
tür, dil, konu, danışman unvanlarına göre sınıflandırılmakla beraber uygulama
yapılan sektör, konu alınan ülke gibi farklı kriterler de değerlendirilmiştir.

Bulgular: Bu çalışmada
Sakarya Üniversitesi Sosyal Bilimler Enstitüsü Tez Kataloğu ve YÖK Tez Merkezi
kayıtları dikkate alınarak 1995-2017 yılları arasında hazırlanmış 247 adet
lisansüstü tez çalışmasına ulaşılmıştır. Bu çalışmaların 185’i yüksek lisans
tezi, 62’si doktora tezinden oluşmaktadır ayrıca  “Muhasebe” alanında 115 yüksek lisans 38
doktora tezi, “Finansman” alanında ise 70 yüksek lisans 24 doktora tezi bulunmaktadır.

Sonuç: Çalışma
sonucunda yıllar itibariyle en fazla lisansüstü çalışmanın “Muhasebe” alanında
yapıldığı ortaya çıkmıştır. Muhasebe ve Finansman alanında yapılmış lisansüstü
çalışmalar yıllar itibariyle incelendiğinde her iki alanda da yüksek lisans ve
doktora seviyesinde ele alınan konular farklılaşmaktadır. Lisansüstü tezlere ve
diğer bilimsel yayınlara yönelik birçok farklı bilgiyi bir arada sunması
açısından içerik analizi çalışmaları, yeni araştırmalar yapacaklar için bir
rehber olma özelliği taşımaktadır.

Anahtar Kelimeler

Muhasebe, Finans, İçerik Analizi

Kaynakça

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