THE TOPICAL AND THE METHODOLOGICAL CLASSIFICATION OF THE ACCOUNTING PH.D. THESES IN TURKEY: THE PERIOD OF 2005-2015

Öz

This study investigates trends in the accounting research by examining the topical and the methodological classifications of the accounting Ph.D. theses from 2005-2010 in Turkey. The research method of this study is content analysis. Considering the topics of doctoral theses, financial accounting is the most trendy topic in the accounting research. Cost accounting and audit topics are other most commonly used accounting topics. When it comes to the methodological classification of doctoral theses, the survey research method is the most preferred method among other research methodologies. Case studies and archival studies are other most commonly preferred accounting research methods. When examined between periods, financial accounting, cost accounting, and audit are the most studied and trendy accounting topics. Meanwhile, as methodological, between periods, survey, case study, and archival research get more popularity among others.

Anahtar Kelimeler

• Accounting Research,Accounting Methodology,Accounting Research Topical Areas,Turkey

TÜRKİYE'DE YAPILAN MUHASEBE DOKTORA TEZLERİNİN ALAN VE METODOLOJİK OLARAK SINIFLANDIRILMASI: 2005-2015 DÖNEMİ

Öz

Bu çalışma Türkiye'de 2005-2015 yılları arasında yapılan muhasebe alanındaki doktora tez çalışmalarında tercih edilen araştırma yöntemlerini alan ve metodolojik olarak sınıflandırılmasını incelemektedir. Çalışmada kullanılan araştırma yöntemi içerik analizidir. Yapılan incelemede Türkiye'de doktora tezi kapsamında en çok finansal muhasebe alanlarının çalışıldığı görülmektedir. Çalışılan alan bakımından maliyet muhasebesi ve denetim çalışmaları da en çok kullanılan diğer muhasebe alanlarıdır. Metodolojik olarak incelendiğinde ise en çok tercih edilen araştırma yönteminin anket yöntemi olduğu görülmektedir. Metodolojik olarak tercih edilen diğer yöntemlerse örnek olay ve arşiv yöntemleridir. Dönemler halinde incelendiğinde özellikle finansal muhasebe, denetim ve maliyet muhasebesi çalışmalarında ciddi artışlar görülmektedir. Metodolojik olarak ise anket, arşiv ve örnek olay çalışmalarının popülaritesinin arttığı görülmektedir.

Anahtar Kelimeler

• Muhasebe Araştırmaları,Muhasebe Metodolojisi,Muhasebe Araştırma Konu Alanları

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