Muhasebe Çerçevesinde Kurumsal Sosyal Sorumluluk: Bibliyometrik Bir Analiz

Yıl 2024, Cilt: 7 Sayı: 4, 1015 - 1032, 08.01.2025

Halenur Yılmaz

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

Etik Beyan

Bu makale Araştırma ve Yayın Etiğine uygundur. Beyan edilecek herhangi bir çıkar çatışması yoktur. Araştırmanın ortaya konulmasında herhangi bir mali destek alınmamıştır. Makale yazım ve intihal/benzerlik açısından kontrol edilmiştir. Makale, “en az iki dış hakem” ve “çift taraflı körleme” yöntemi ile değerlendirilmiştir. Makalede kullanılan ölçek için yazar(lar) tarafından ölçeğin orjinal sahibinden izin alındığı beyan edilmiştir. Yazar(lar), dergiye imzalı “Telif Devir Formu” belgesi göndermişlerdir. / Mevcut çalışma için mevzuat gereği etik izni alınmaya ihtiyaç yoktur. Bu konuda yazarlar tarafından dergiye “Etik İznine Gerek Olmadığına Dair Beyan Formu” gönderilmiştir. Yazar, çalışmanın tüm bölümlerine ve aşamalarına tek başına katkıda bulunmuştur.

Destekleyen Kurum

Araştırmanın ortaya konulmasında herhangi bir mali destek alınmamıştır.

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

Öz

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.

Anahtar Kelimeler

Corporate Social Responsibility, Bibliometric Analysis, Accounting

Etik Beyan

This paper complies with Research and Publication Ethics, has no conflict of interest to declare, and has received no financial support. The article has been checked for spelling and plagiarism/similarity. The article was evaluated by "at least two external referees" and "double blinding" method. For the scale used in the article, it is declared by the authors that permission was obtained from the original owner of the scale. The author(s) sent a signed "Copyright Transfer Form" to the journal. There is no need to obtain ethical permission for the current study as per the legislation. The "Declaration Form Regarding No Ethics Permission Required" was sent to the journal by the authors on this subject. The author contributed to all sections and stages of the study alone.

Destekleyen Kurum

No financial support was received for the conduct of the research.

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