Araştırma Makalesi
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Bibliometric Analyse of the Articles in the Field of Accounting Education and Turkey’s Position

Yıl 2021, Cilt: 13 Sayı: 24, 181 - 195, 10.05.2021
https://doi.org/10.20990/kilisiibfakademik.715885

Öz

Purpose: The aim of this study is to reveal the current view of international scientific studies in the field of accounting education and to determine numerically Turkey's place in the rating
Design/Methodology: In this study, bibliometric analysis technique has been employed. Co-word and co-citation analysis were done. The necessary data were obtained from the Web of Science database.
Findings: Among the 719 academic publications reviewed, the most publishing country in the reviewed articles is the USA, Deakin University is the most publishing institutions, and while most published author is Steven Dellaportas, 21 Articles published from Turkey, which puts Turkey in an above-average position. But only 3 of the 21 articles are in the SSCI database. It is noteworthy that the most cited areas of the publications studied consist of studies on ethics in accounting Education.
Limitations: International publications were obtained solely from the Web of Science, the other indexes were ignored.
Originality/Value: A qualitative evaluation of international publications in the field of accounting education has been made. The place of Turkey in these studies consists in explaining the originality of this work.

Kaynakça

  • Apostolou, B., Dorminey, J. W., Hassell, J. M., & Watson, S. F. (2013). Accounting education literature review (2010-2012). Journal of Accounting Education, 31(2), 107-161. https://doi.org/10.1016/j.jaccedu.2013.03.001
  • Arquero, J., Albrecht, W., & Sack, R. (2001). Accounting education: Charting the course through a perilous future. Accountig Education Series, 16. Sarasota: Amreican Accounting Association. http://www.jstor.org/stable/42781403
  • Benckendorff, P., & Zehrer, A. (2013). A network analysis of tourism research. Annals of Tourism Research, 43, 121-149. https://doi.org/10.1016/j.annals.2013.04.005
  • Boyce, G. (2004). Critical accounting education: Teaching and learning outside the circle. Critical Perspectives on Accounting, 15(4-5), 565-586. https://doi.org/10.1016/S1045-2354(03)00047-9
  • Boyce, G., Greer, S., Blair, B., & Davids, C. (2012). Expanding the horizons of accounting education: Incorporating social and critical perspectives. Accounting Education, 21(1), 47-74. https://doi.org/10.1080/09639284.2011.586771
  • Brown, L. D. (1996). Influential accounting articles, individuals, Ph.D. Granting institutions and faculties: A citational analysis. Accounting, Organizations and Society, 21(7-8), 723-754. https://doi.org/10.1016/0361-3682(96)00012-8
  • Bui, B., & Porter, B. (2010). The expectation-performance gap in accounting education: An exploratory study. Accounting Education, 19(1-2), 23-50. https://doi.org/10.1080/09639280902875556
  • Carmona, S., Gutierrez, I., & Camara, M. (1999). A profile of European accounting research: Evidence from leading research journals. International Journal of Phytoremediation, 21(1), 463-480. https://doi.org/10.1080/096381899335880
  • Chiou, C. C. (2008). The effect of concept mapping on students’ learning achievements and interests. Innovations in Education and Teaching International, 45(4), 375-387. https://doi.org/10.1080/14703290802377240
  • De Lange, P., Jackling, B., & Gut, A. M. (2006). Accounting graduates’ perceptions of skills emphasis in undergraduate courses: An investigation from two Victorian Universities. Accounting and Finance, 46(3), 365-386. https://doi.org/10.1111/j.1467-629X.2006.00173.x
  • de Villiers, C. J., & Hsiao, P. C. K. (2017). A review of accounting research in internationalising journals in the South African region. South African Journal of Economic and Management Sciences, 20(1), 1-18. https://doi.org/10.4102/sajems.v20i1.1729
  • Dumay, J., Bernardi, C., Guthrie, J., & Demartini, P. (2016). Integrated reporting: A structured literature review. Accounting Forum, 40(3), 166-185. https://doi.org/10.1016/j.accfor.2016.06.001
  • Evans, E., Tindale, J., Cable, D., & Mead, S. H. (2009). Collaborative teaching in a linguistically and culturally diverse higher education setting: A case study of a postgraduate accounting program. Higher Education Research and Development, 28(6), 597-613. https://doi.org/10.1080/07294360903226403
  • Fischer, M., & Rosenzweig, K. (1995). Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management. Journal of Business Ethics, 14(6), 433-444. https://doi.org/10.1007/BF00872085
  • Gamble, G. O. (2019). The Academy of accounting historians a citational analysis of the accounting education literature, 1956-1990 Author (s): G. O. Gamble, G. Otto, & L. M. Hyman, Published by: The Academy of Accounting Historians Stable. 22(1), 103-148.
  • Gendron, Y. (2015). Accounting academia and the threat of the paying-off mentality. Critical Perspectives on Accounting, 26, 168-176. https://doi.org/10.1016/j.cpa.2013.06.004
  • Guthrie, J., Ricceri, F., & Dumay, J. (2012). Reflections and projections: A decade of intellectual capital accounting research. British Accounting Review, 44(2), 68-82. https://doi.org/10.1016/j.bar.2012.03.004
  • Hiltebeitel, K. M., & Jones, S. K. (1992). An assessment of ethics instruction in accounting education. Journal of Business Ethics, 11(1), 37-46. https://doi.org/10.1007/BF00871990
  • Howieson, B. (2003). Accounting practice in the new millennium: Is accounting education ready to meet the challenge? British Accounting Review, 35. https://doi.org/10.1016/S0890-8389(03)00004-0
  • Jackling, B., & De Lange, P. (2009). Do accounting graduates’ skills meet the expectations of employers? A matter of convergence or divergence. Accounting Education, 18(4-5), 369-385. https://doi.org/10.1080/09639280902719341
  • Kaplan, R. S. (2011). Accounting scholarship that advances professional knowledge and practice. Accounting Review, 86(2), 367-383. https://doi.org/10.2308/accr.00000031
  • Kavanagh, M. H., & Drennan, L. (2008). What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations. Accounting and Finance, 48(2), 279-300. https://doi.org/10.1111/j.1467-629X.2007.00245.x
  • Liyanarachchi, G., & Newdick, C. (2009). The impact of moral reasoning and retaliation on whistle-blowing: New Zealand evidence. Journal of Business Ethics, 89(1), 37-57. https://doi.org/10.1007/s10551-008-9983-x
  • McNair, F., & Milam, E. E. (1993). Ethics in accounting education: What is really being done. Journal of Business Ethics, 12(10), 797-809. https://doi.org/10.1007/BF00881312
  • McPhail, K. (2001). The other objective of ethics education: Re-humanising the accounting profession - A study of ethics education in law, engineering, medicine and accountancy. Journal of Business Ethics, 34(3-4), 279-298. https://doi.org/10.1023/A:1012576631990
  • Sunder, S. (2009). IFRS and the accounting consensus. Accounting Horizons, 23(1), 101-111. https://doi.org/10.2308/acch.2009.23.1.101
  • van Eck, N. J., & Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84(2), 523-538. https://doi.org/10.1007/s11192-009-0146-3
  • Wells, P., Gerbic, P., Kranenburg, I., & Bygrave, J. (2009). Professional skills and capabilities of accounting graduates: The New Zealand expectation gap? Accounting Education, 18(4-5), 403-420. https://doi.org/10.1080/09639280902719

Muhasebe Eğitimi Alanındaki Uluslararası Bilimsel Çalışmaların Bibliyometrik Analizi ve Türkiye’nin Konumu

Yıl 2021, Cilt: 13 Sayı: 24, 181 - 195, 10.05.2021
https://doi.org/10.20990/kilisiibfakademik.715885

Öz

Amaç: Bu çalışmanın amacı muhasebe eğitimi alanında yapılmış uluslararası bilimsel çalışmaların güncel görünümünü ortaya koymak ve bu çalışmaların içerisinden Türkiye’nin yerini sayısal olarak hesaplamaktır.
Tasarım/Yöntem: Bu çalışmada bibliyometrik analiz tekniği kullanılmıştır. Ortak kelime (co-word) ve ortak-atıf (co-citation) analizleri yapılmıştır Gerekli veriler Web of Science (WOS) veri tabanından edinilmiştir.
Bulgular: İncelenen 719 yayının içerisinde en çok yayın yapılan ülke ABD, En çok yayın yapılan kurum Deakin Üniversitesi, en çok yayın yapan yazar Steven Dellaportas olurken, Türkiye’den 21 yayın yapılmış ve bu Türkiye’yi ortalamanın üzeride bir konuma taşımaktadır. Ancak yapılan 21 yayının sadece 3 tanesi WOS’un en prestijli veri tabanı olan SSCI veri tabanında yer almaktadır. İncelenen yayınların en çok atıf alanlarının muhasebe eğitiminde etik üzerine çalışmalardan oluşması dikkat çekmektedir.
Sınırlılıklar: Uluslararası yayınlar sadece Web of Science den elde edilmiş, diğer indeksler gözardı edilmiştir.
Özgünlük/Değer: Muhasebe eğitimi alanında yapılan uluslararası yayınların içerisinde Türkiye’nin yerinin araştırılması bu çalışmanın özgünlüğünü oluşturmaktadır.

Kaynakça

  • Apostolou, B., Dorminey, J. W., Hassell, J. M., & Watson, S. F. (2013). Accounting education literature review (2010-2012). Journal of Accounting Education, 31(2), 107-161. https://doi.org/10.1016/j.jaccedu.2013.03.001
  • Arquero, J., Albrecht, W., & Sack, R. (2001). Accounting education: Charting the course through a perilous future. Accountig Education Series, 16. Sarasota: Amreican Accounting Association. http://www.jstor.org/stable/42781403
  • Benckendorff, P., & Zehrer, A. (2013). A network analysis of tourism research. Annals of Tourism Research, 43, 121-149. https://doi.org/10.1016/j.annals.2013.04.005
  • Boyce, G. (2004). Critical accounting education: Teaching and learning outside the circle. Critical Perspectives on Accounting, 15(4-5), 565-586. https://doi.org/10.1016/S1045-2354(03)00047-9
  • Boyce, G., Greer, S., Blair, B., & Davids, C. (2012). Expanding the horizons of accounting education: Incorporating social and critical perspectives. Accounting Education, 21(1), 47-74. https://doi.org/10.1080/09639284.2011.586771
  • Brown, L. D. (1996). Influential accounting articles, individuals, Ph.D. Granting institutions and faculties: A citational analysis. Accounting, Organizations and Society, 21(7-8), 723-754. https://doi.org/10.1016/0361-3682(96)00012-8
  • Bui, B., & Porter, B. (2010). The expectation-performance gap in accounting education: An exploratory study. Accounting Education, 19(1-2), 23-50. https://doi.org/10.1080/09639280902875556
  • Carmona, S., Gutierrez, I., & Camara, M. (1999). A profile of European accounting research: Evidence from leading research journals. International Journal of Phytoremediation, 21(1), 463-480. https://doi.org/10.1080/096381899335880
  • Chiou, C. C. (2008). The effect of concept mapping on students’ learning achievements and interests. Innovations in Education and Teaching International, 45(4), 375-387. https://doi.org/10.1080/14703290802377240
  • De Lange, P., Jackling, B., & Gut, A. M. (2006). Accounting graduates’ perceptions of skills emphasis in undergraduate courses: An investigation from two Victorian Universities. Accounting and Finance, 46(3), 365-386. https://doi.org/10.1111/j.1467-629X.2006.00173.x
  • de Villiers, C. J., & Hsiao, P. C. K. (2017). A review of accounting research in internationalising journals in the South African region. South African Journal of Economic and Management Sciences, 20(1), 1-18. https://doi.org/10.4102/sajems.v20i1.1729
  • Dumay, J., Bernardi, C., Guthrie, J., & Demartini, P. (2016). Integrated reporting: A structured literature review. Accounting Forum, 40(3), 166-185. https://doi.org/10.1016/j.accfor.2016.06.001
  • Evans, E., Tindale, J., Cable, D., & Mead, S. H. (2009). Collaborative teaching in a linguistically and culturally diverse higher education setting: A case study of a postgraduate accounting program. Higher Education Research and Development, 28(6), 597-613. https://doi.org/10.1080/07294360903226403
  • Fischer, M., & Rosenzweig, K. (1995). Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management. Journal of Business Ethics, 14(6), 433-444. https://doi.org/10.1007/BF00872085
  • Gamble, G. O. (2019). The Academy of accounting historians a citational analysis of the accounting education literature, 1956-1990 Author (s): G. O. Gamble, G. Otto, & L. M. Hyman, Published by: The Academy of Accounting Historians Stable. 22(1), 103-148.
  • Gendron, Y. (2015). Accounting academia and the threat of the paying-off mentality. Critical Perspectives on Accounting, 26, 168-176. https://doi.org/10.1016/j.cpa.2013.06.004
  • Guthrie, J., Ricceri, F., & Dumay, J. (2012). Reflections and projections: A decade of intellectual capital accounting research. British Accounting Review, 44(2), 68-82. https://doi.org/10.1016/j.bar.2012.03.004
  • Hiltebeitel, K. M., & Jones, S. K. (1992). An assessment of ethics instruction in accounting education. Journal of Business Ethics, 11(1), 37-46. https://doi.org/10.1007/BF00871990
  • Howieson, B. (2003). Accounting practice in the new millennium: Is accounting education ready to meet the challenge? British Accounting Review, 35. https://doi.org/10.1016/S0890-8389(03)00004-0
  • Jackling, B., & De Lange, P. (2009). Do accounting graduates’ skills meet the expectations of employers? A matter of convergence or divergence. Accounting Education, 18(4-5), 369-385. https://doi.org/10.1080/09639280902719341
  • Kaplan, R. S. (2011). Accounting scholarship that advances professional knowledge and practice. Accounting Review, 86(2), 367-383. https://doi.org/10.2308/accr.00000031
  • Kavanagh, M. H., & Drennan, L. (2008). What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations. Accounting and Finance, 48(2), 279-300. https://doi.org/10.1111/j.1467-629X.2007.00245.x
  • Liyanarachchi, G., & Newdick, C. (2009). The impact of moral reasoning and retaliation on whistle-blowing: New Zealand evidence. Journal of Business Ethics, 89(1), 37-57. https://doi.org/10.1007/s10551-008-9983-x
  • McNair, F., & Milam, E. E. (1993). Ethics in accounting education: What is really being done. Journal of Business Ethics, 12(10), 797-809. https://doi.org/10.1007/BF00881312
  • McPhail, K. (2001). The other objective of ethics education: Re-humanising the accounting profession - A study of ethics education in law, engineering, medicine and accountancy. Journal of Business Ethics, 34(3-4), 279-298. https://doi.org/10.1023/A:1012576631990
  • Sunder, S. (2009). IFRS and the accounting consensus. Accounting Horizons, 23(1), 101-111. https://doi.org/10.2308/acch.2009.23.1.101
  • van Eck, N. J., & Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84(2), 523-538. https://doi.org/10.1007/s11192-009-0146-3
  • Wells, P., Gerbic, P., Kranenburg, I., & Bygrave, J. (2009). Professional skills and capabilities of accounting graduates: The New Zealand expectation gap? Accounting Education, 18(4-5), 403-420. https://doi.org/10.1080/09639280902719
Toplam 28 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Finans
Bölüm ARAŞTIRMA MAKALELERİ
Yazarlar

Abdüssamed Koç 0000-0002-3102-4457

Selahattin Karabınar 0000-0003-3102-979X

Yayımlanma Tarihi 10 Mayıs 2021
Yayımlandığı Sayı Yıl 2021 Cilt: 13 Sayı: 24

Kaynak Göster

APA Koç, A., & Karabınar, S. (2021). Muhasebe Eğitimi Alanındaki Uluslararası Bilimsel Çalışmaların Bibliyometrik Analizi ve Türkiye’nin Konumu. Akademik Araştırmalar Ve Çalışmalar Dergisi (AKAD), 13(24), 181-195. https://doi.org/10.20990/kilisiibfakademik.715885
AMA Koç A, Karabınar S. Muhasebe Eğitimi Alanındaki Uluslararası Bilimsel Çalışmaların Bibliyometrik Analizi ve Türkiye’nin Konumu. Akademik Araştırmalar ve Çalışmalar Dergisi (AKAD). Mayıs 2021;13(24):181-195. doi:10.20990/kilisiibfakademik.715885
Chicago Koç, Abdüssamed, ve Selahattin Karabınar. “Muhasebe Eğitimi Alanındaki Uluslararası Bilimsel Çalışmaların Bibliyometrik Analizi Ve Türkiye’nin Konumu”. Akademik Araştırmalar Ve Çalışmalar Dergisi (AKAD) 13, sy. 24 (Mayıs 2021): 181-95. https://doi.org/10.20990/kilisiibfakademik.715885.
EndNote Koç A, Karabınar S (01 Mayıs 2021) Muhasebe Eğitimi Alanındaki Uluslararası Bilimsel Çalışmaların Bibliyometrik Analizi ve Türkiye’nin Konumu. Akademik Araştırmalar ve Çalışmalar Dergisi (AKAD) 13 24 181–195.
IEEE A. Koç ve S. Karabınar, “Muhasebe Eğitimi Alanındaki Uluslararası Bilimsel Çalışmaların Bibliyometrik Analizi ve Türkiye’nin Konumu”, Akademik Araştırmalar ve Çalışmalar Dergisi (AKAD), c. 13, sy. 24, ss. 181–195, 2021, doi: 10.20990/kilisiibfakademik.715885.
ISNAD Koç, Abdüssamed - Karabınar, Selahattin. “Muhasebe Eğitimi Alanındaki Uluslararası Bilimsel Çalışmaların Bibliyometrik Analizi Ve Türkiye’nin Konumu”. Akademik Araştırmalar ve Çalışmalar Dergisi (AKAD) 13/24 (Mayıs 2021), 181-195. https://doi.org/10.20990/kilisiibfakademik.715885.
JAMA Koç A, Karabınar S. Muhasebe Eğitimi Alanındaki Uluslararası Bilimsel Çalışmaların Bibliyometrik Analizi ve Türkiye’nin Konumu. Akademik Araştırmalar ve Çalışmalar Dergisi (AKAD). 2021;13:181–195.
MLA Koç, Abdüssamed ve Selahattin Karabınar. “Muhasebe Eğitimi Alanındaki Uluslararası Bilimsel Çalışmaların Bibliyometrik Analizi Ve Türkiye’nin Konumu”. Akademik Araştırmalar Ve Çalışmalar Dergisi (AKAD), c. 13, sy. 24, 2021, ss. 181-95, doi:10.20990/kilisiibfakademik.715885.
Vancouver Koç A, Karabınar S. Muhasebe Eğitimi Alanındaki Uluslararası Bilimsel Çalışmaların Bibliyometrik Analizi ve Türkiye’nin Konumu. Akademik Araştırmalar ve Çalışmalar Dergisi (AKAD). 2021;13(24):181-95.