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

Yıl 2016, Cilt: 18 Sayı: 3, 691 - 710, 30.09.2016

Sedat Erdoğan Bilal Solak Dilek Coşkun Erdoğan

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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