Muhasebe Çerçevesinde Kurumsal Sosyal Sorumluluk: Bibliyometrik Bir Analiz

Öz

Bu çalışma, muhasebe bağlamında Kurumsal Sosyal Sorumluluk (KSS) üzerine yapılan akademik araştırmaların gelişimini ve mevcut durumunu bibliyometrik analizle incelemektedir. Web of Science ve Scopus veri tabanlarından elde edilen 485 makale Python PyBibx kütüphanesi ve R programlama dilinde geliştirilen Bibliometrix yazılımı kullanılarak analiz edilmiştir. Bulgular, KSS ve muhasebe alanına yönelik akademik ilginin son yirmi yılda artış gösterdiğini, özellikle 2019'dan itibaren kayda değer bir ivme kazandığını ortaya koymaktadır. Analiz, KSS’nin finansal raporlama, sürdürülebilirlik ve kurumsal yönetişimle olan ilişkisini derinlemesine ele alarak bu alanın entelektüel yapısını haritalandırmıştır. Ayrıca alandaki etkin yazarlar, yazar iş birliği yapısı, ülkelerin üretkenliği ve iş birliği düzeyi, yıllara göre kavramsal değişim süreci ortaya konmuştur. Sonuçlar, KSS’nin muhasebe süreçleriyle entegrasyonuna dair araştırmaların giderek artan önemini ve literatürde hala keşfedilmesi gereken araştırma boşluklarını ortaya koymaktadır. Çalışma sonucunda gelecekteki çalışmaların KOBİ'lerde KSS uygulamaları, kültürel ve bölgesel farklılıklar, uluslararası sertifikasyon standartlarına odaklanması önerilmektedir.

Anahtar Kelimeler

• Kurumsal Sosyal Sorumluluk
• Bibliyometrik Analiz
• Muhasebe

Corporate Social Responsibility in the Context of Accounting: A Bibliometric Analysis

Abstract

This study examines the development and current state of academic research on Corporate Social Responsibility (CSR) within the context of accounting through a bibliometric analysis. A total of 485 articles retrieved from the Web of Science and Scopus databases were analyzed using the Python PyBibx library and the Bibliometrix software developed in the R programming language. The findings reveal that academic interest in CSR and accounting has increased over the last two decades, gaining significant momentum, particularly since 2019. The analysis provides an in-depth exploration of the intellectual structure of the field, focusing on the relationship between CSR, financial reporting, sustainability, and corporate governance. It also identifies key authors, author collaboration networks, the productivity and collaboration levels of countries, and the conceptual evolution of the field over the years. The results underscore the growing importance of research on the integration of CSR into accounting processes while also highlighting research gaps that remain to be explored in the literature. The study concludes by recommending that future research should focus on CSR practices in SMEs, cultural and regional differences, and international certification standards.

Keywords

• Corporate Social Responsibility
• Bibliometric Analysis
• Accounting

Kaynakça

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