ULUSAL VE ULUSLARARASI İNDEKSLER TEMELİNDE NÖROMUHASEBE ÜZERİNE YAPILAN ÇALIŞMALARIN VOSVİEWER YAZILIMI İLE BİBLİYOMETRİK ANALİZİ

Yıl 2026, Cilt: 28 Sayı: 1 , 21 - 64 , 27.03.2026

Zeliha Sünbül Koçak , Hayrettin Usul

https://doi.org/10.31460/mbdd.1595505

https://izlik.org/JA23LY66AS

Öz

Bu çalışma, nöromuhasebe alanının mevcut yapısını ve genel görünümünü; tarihsel gelişimini, yayın
performansını, öne çıkan araştırma eğilimlerini, araştırmacılar ve kurumlar arasındaki iş birliği ağlarını
ve disiplinlerarası etkileşim düzeyini SCOPUS, Google Scholar ve DergiPark verileri temelinde
VOSviewer yazılımı aracılığıyla incelemektedir. Bu kapsamda, alanın gelecekteki yönelimlerine ilişkin
analitik bir çerçeve sunulması amaçlanmaktadır. Yapılan literatür taraması, yalnızca “nöromuhasebe”
anahtar kelimesine odaklanan kapsamlı bir bibliyometrik çalışmanın daha önce gerçekleştirilmediğini
ortaya koymaktadır. Bu bağlamda, elde edilen bulguların literatüre özgün ve önemli bir katkı sağlaması
beklenmektedir.

Anahtar Kelimeler

Nöromuhasebe , Davranışsal Muhasebe , Karar Alma , Bibliyometrik Analiz

Etik Beyan

Bu çalışmada, Araştırma ve Yayın etiğine uyulmuştur, çıkar çatışması bulunmamaktadır ve bu çalışma için finansal destek alınmamıştır.

BIBLIOMETRIC ANALYSIS OF STUDIES ON NEUROACCOUNTING USING VOSVIEWER SOFTWARE BASED ON TURKISH AND INTERNATIONAL INDEXES

https://izlik.org/JA23LY66AS

Öz

This study examines the overall structure and current state of the neuroaccounting field by analyzing
its development over time, research productivity, emerging trends, collaboration patterns among
researchers and institutions, and the level of interdisciplinary cooperation using SCOPUS, Google
Scholar and Dergipark indices utilizing VOSviewer software. By doing so, it aims to provide insights
into the future development of the field. A review of the existing literature indicates that no previous
study has conducted a bibliometric analysis exclusively using the keyword “neuroaccounting.”
Therefore, the findings of this study are expected to make a meaningful contribution to the academic
literature.

Anahtar Kelimeler

Neuroaccounting , Behavioral Accounting , Decision Making , Bibliometric Analysis

Etik Beyan

In this study, Research and Publication ethics were complied with, there is no conflict of interest and no financial support was received for this study.

Kaynakça

• Alchourrón, C. E., Gärdenfors, P., & Makinson, D. (1985). On the logic of theory change: Partial meet contraction and revision functions. Journal of Symbolic Logic, 50(2), 510–530. https://doi.org/10.2307/2274239
• Alkan, B. Ş., & Bayramoğlu, G. (2021). Muhasebe araştırmalarında göz izleme yönteminin kullanılması üzerine kavramsal bir çalışma. Mali Çözüm Dergisi, 31(167), 167–185.
• Artienwicz, N. (2016). Behavioral stream in Polish accounting: Its relation to behavioral finance and the perspectives for neuroaccounting development in Poland. In B. Christiansen & E. Lechman (Eds.), Neuroeconomics and the decision-making process (pp. 246–261). IGI Global. https://doi.org/10.4018/978-1-4666-9989-2.ch013
• Ayboğa, H., & Koç, Ş. (2022). İşletmelerde hilenin önlenmesi ve tespitinde davranışsal muhasebe ve nöromuhasebe tekniğinin uygulama süreci ve öneriler. Uluslararası Beşeri ve Sosyal Bilimler İnceleme Dergisi, 6(1), 97–110. https://doi.org/10.55243/ihssr.1025683
• Baddeley, A. D. (2000). The episodic buffer: A new component of working memory? Trends in Cognitive Sciences, 4(11), 417–423. https://doi.org/10.1016/S1364-6613(00)01538-2
• Barton, J., Berns, G. S., & Brooks, A. M. (2014). The neuroscience behind the stock market’s reaction to corporate earnings news. The Accounting Review, 89(6), 1945–1977. https://doi.org/10.2308/accr- 50841
• Basu, S. (2012). How can accounting researchers become more innovative? Accounting Horizons, 26(4), 851–870. https://doi.org/10.2308/acch-10311
• Basu, S., & Waymire, G. B. (2006). Recordkeeping and human evolution. Accounting Horizons, 20(3), 201–229. https://doi.org/10.2308/acch.2006.20.3.201
• Baxter, R. J., & Hunton, J. E. (2011). Capturing affect via the experience sampling method: Prospects for accounting information systems researchers. International Journal of Accounting Information Systems, 12(2), 90–98. https://doi.org/10.1016/j.accinf.2010.12.002
• Birnberg, J. G. (2011). A proposed framework for behavioral accounting research. Behavioral Research in Accounting, 23(1), 1–43. https://doi.org/10.2308/bria.2011.23.1.1
• Birnberg, J. G., & Ganguly, A. R. (2012). Is neuroaccounting waiting in the wings? An essay. Accounting, Organizations and Society, 37(1), 1–13. https://doi.org/10.1016/j.aos.2011.11.004
• Camerer, C., Loewenstein, G., & Prelec, D. (2005). Neuroeconomics: How neuroscience can inform economics. Journal of Economic Literature, 43(1), 9–64. https://doi.org/10.1257/0022051053737843
• Carvalho, C. V. D. O., Cornacchione, E., Rocha, A. F. D., & Rocha, F. T. (2017). Cognitive brain mapping of auditors and accountants in going concern judgments. Revista Contabilidade &Finanças, 28, 132–147. https://doi.org/10.1590/1808-057x201703430
• Cesar, A. M. R. V. C., Perez, G., Vidal, P. G., & Marin, R. D. S. (2010). Neuroaccounting contribution to understanding the decision-making: An example from an innovative company. Anais doCongresso IAAR/ANPCONT, São Paulo, SP, Brasil, 4.
• Chen, Y., Jermias, J., & Panggabean, T. (2016). The role of visual attention in the managerial judgment of balanced scorecard performance evaluation: Insights from using an eye-tracking device. Journal of Accounting Research, 54(1), 113–146. https://doi.org/10.1111/1475-679X.12102
• Cobo, M. J., López-Herrera, A. G., Herrera-Viedma, E., & Herrera, F. (2011). Science mapping software tools: Review, analysis, and cooperative study among tools. Journal of the American Society for Information Science and Technology, 62(7), 1382–1402. https://doi.org/10.1002/asi.21525
• Damasio, A. R. (1996). The somatic marker hypothesis and the possible functions of the prefrontal cortex. Philosophical Transactions of the Royal Society B: Biological Sciences, 351(1346), 1413– 1420. https://doi.org/10.1098/rstb.1996.0125
• Demircioğlu, N. E., & Ever, D. (2021). Nörobilimin muhasebeye etkisi: Nöromuhasebe. Ömer Halisdemir Üniversitesi İİBF Dergisi, 14(2), 612–623. https://doi.org/10.25287/ohuiibf.756086
• Dickhaut, J. (2009). The brain as the original accounting institution. The Accounting Review, 84(6), 1703–1712. https://doi.org/10.2308/accr.2009.84.6.1703
• Dickhaut, J., Basu, S., McCabe, K., & Waymire, G. (2010). Neuroaccounting: Consilience between the biologically evolved brain and culturally evolved accounting principles. Accounting Horizons, 24(2), 221–255. https://doi.org/10.2308/acch.2010.24.2.221
• Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070
• Eskenazi, P. I., Hartmann, F. G., & Rietdijk, W. J. (2016). Why controllers compromise on their fiduciary duties: EEG evidence on the role of the human mirror neuron system. Accounting, Organizations and Society, 50, 41–50. https://doi.org/10.1016/j.aos.2016.02.003
• Farrell, A. M., Goh, J. O., & White, B. J. (2014). The effect of performance-based incentive contracts on system 1 and system 2 processing in affective decision contexts. The Accounting Review, 89(6), 1979–2010. https://doi.org/10.2308/accr-50852
• Fehrenbacher, D. D., Schulz, A. K. D., & Rotaru, K. (2018). The moderating role of decision mode in subjective performance evaluation. Management Accounting Research, 41, 1–10. https://doi.org/10.1016/j.mar.2018.03.001
• Glimcher, P. W., & Fehr, E. (2014). Neuroeconomics: Decision making and the brain (2nd ed.). Academic Press.
• Grigg, L., & Griffin, A. L. (2014). A role for eye-tracking research in accounting and financial reporting. In M. Horsley, M. Eliot, B. Knight, & R. Reilly (Eds.), Current trends in eye tracking research (pp. 225–230). Springer. https://doi.org/10.1007/978-3-319-02868-2_17
• Kahneman, D. (2011). Thinking, fast and slow. Farrar, Straus and Giroux.
• Kahneman, D., & Tversky, A. (1979). Prospect theory: An analysis of decision under risk. Econometrica, 47(2), 263–291. https://doi.org/10.2307/1914185
• Kahneman, D., & Tversky, A. (2013). Prospect theory: An analysis of decision under risk. In L. C. MacLean & W. T. Ziemba (Eds.), Handbook of the fundamentals of financial decision making: Part I (pp. 99–127). World Scientific. https://doi.org/10.1142/9789814417358_0006
• Kırhasanoğlu, Ş., & Özdemir, M. (2021). Nöromuhasebeye teorik bir bakış. Journal of International Management Educational and Economics Perspectives, 9(2), 178–187.
• Kostrzewa-Nowak, D., Nowak, R., Kubaszewska, J., & Gos, W. (2022). Interdisciplinary approach to biological and health implications in selected professional competences. Brain Sciences, 12(2), 236. https://doi.org/10.3390/brainsci12020236
• Kramer, S., & Maas, V. S. (2020). Selective attention as a determinant of escalation bias in subjective performance evaluation judgments. Behavioral Research in Accounting, 32(1), 87–100. https://doi.org/10.2308/bria-18-021
• Lynch, E. J., & Andiola, L. M. (2019). If eyes are the window to our soul, what role does eye-tracking play in accounting research? Behavioral Research in Accounting, 31(2), 107–133. https://doi.org/10.2308/bria-52283
• Mackowiak, E. (2018). From behavioral accounting to aggressive accounting. Economic and Social Development: Book of Proceedings, 153–161.
• Marşap, B., & Gökten, P. O. (2016). Davranışsal muhasebe: Kuramsal yaklaşım. İşletme Araştırmaları Dergisi, 8(4), 345–359.
• Olsen, C., & Gold, A. (2018). Future research directions at the intersection between cognitive neuroscience research and auditors' professional skepticism. Journal of Accounting Literature, 41, 127–141. https://doi.org/10.1016/j.acclit.2018.03.006
• Otley, D. (1999). Performance management: A framework for management control systems research. Management Accounting Research, 10(4), 363–382. https://doi.org/10.1006/mare.1999.0115
• Öztürk, S., & Gürler, İ. (2022). Bir literatür incelemesi aracı olarak bibliyometrik analiz. Nobel Bilimsel Eserler.
• Petersen, S. E., & Posner, M. I. (2012). The attention system of the human brain: 20 years after. Annual Review of Neuroscience, 35(1), 73–89. https://doi.org/10.1146/annurev-neuro-062111-150525
• Silva, E. M., de Lacerda Moreira, R., & Bortolon, P. M. (2023). Mental accounting and decision making: A systematic literature review. Journal of Behavioral and Experimental Economics, 107, 102092. https://doi.org/10.1016/j.socec.2023.102092
• Sirois, L. P., Bédard, J., & Bera, P. (2018). The informational value of key audit matters in the auditor's report: Evidence from an eye-tracking study. Accounting Horizons, 32(2), 141–162. https://doi.org/10.2308/acch-52047
• Suryati, T., & Mooduto, W. (2021). The role of neuroaccounting (the science of neural-based accounting) in decision making. BRAIN, 1(12), 40–50. https://doi.org/10.18662/brain/12.1/169
• Sweller, J. (1988). Cognitive load during problem solving: Effects on learning. Cognitive Science, 12(2), 257–285. https://doi.org/10.1207/s15516709cog1202_4
• Şenel, S. A., & Darıcı, S. (2018). Psikofizyolojik tekniklerin adli muhasebe alanında ve suçun ortaya çıkarılmasında kullanılmasına ilişkin bir tartışma: Nöromuhasebe kavramına farklı bir bakış. Akademik Sosyal Araştırmalar Dergisi, 6(67), 381–391.
• Tank, A., & Farrell, A. (2022). Is neuroaccounting taking a place on the stage? A review of the influence of neuroscience on accounting research. European Accounting Review, 31(1), 173–207. https://doi.org/10.1080/09638180.2020.1866634
• Thaler, R. H. (1999). Mental accounting matters. Journal of Behavioral Decision Making, 12(3), 183– 206. https://doi.org/10.1002/(SICI)1099-0771(199909)12:3<183::AID-BDM318>3.0.CO;2-F
• Tom, S. M., Fox, C. R., Trepel, C., & Poldrack, R. A. (2007). The neural basis of loss aversion in decision-making under risk. Science, 315(5811), 515–518. https://doi.org/10.1126/science.1134239
• Usul, H., & Çağlan, E. (2018). Nöromuhasebe. Muhasebe Bilim Dünyası Dergisi, 20(2), 450–465. https://doi.org/10.31460/mbdd.392119
• Van Eck, N., & 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
• Von Neumann, J., & Morgenstern, O. (1944). Theory of games and economic behavior (60th anniversary commemorative ed.). Princeton University Press. https://www.jstor.org/stable/j.ctt1r2gkx
• Wang, B. (2018). Analysis of corporate social responsibility decision-making behavior based on cognitive neuroscience. NeuroQuantology, 16(6), 326-333. https://doi.org/10.14704/nq.2018.16.6.1577
• Waymire, G. B. (2014). Neuroscience and ultimate causation in accounting research. The Accounting Review, 89(6), 2011–2019. https://doi.org/10.2308/accr-50881
• Zupic, I., & Čater, T. (2015). Bibliometric methods in management and organization. Organizational Research Methods, 18(3), 429–472. https://doi.org/10.1177/1094428114562629