Araştırma Makalesi
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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

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.

Kaynakça

  • Boehm, V.R. 1980. Research in the "Real World" - A Conceptual Model, Personnel Psychology, 33.
  • Bouillon, M and Ravenscroft, S. 2010. Undergraduate Preparation and Dissertation Methodlogies of Accounting Phds Over the Past 40 Years. Global Perspectives on Accounting Education. 7.
  • Buckley, J. W., Buckley, M. H., and Chiang H. 1976. Research Methodology and Business Decisions. National Association of Accountants. Martin, R. James tarafından özetlenmiş, http://maaw.info/ArticleSummaries/ArtSumBuckley76.htm (Erişim Tarihi: 07.01.2015).
  • Buckley, J.W, M. H. Buckley ve H. Chiang, 1976, Research Methodology and Business Decision, National Association of Accountants, http://maaw.info/ArticleSummaries/ArtSumBuckley 76.htm (Erişim Tarihi: 20.12.2015).
  • byuaccounting.net. 2015. What is Accounting Research. http://www.byuaccounting.net/mediawiki/index.php?title=What_is _accounting_research%3F (Erişim Tarihi: 04.02.2015).
  • Carnaghan, C., Gyepesi, J. Flower, and Gibbins, M. 1994. A Profle of Contemporary Accounting Research: Fall 1984-Spring 1994. Contemporary Accounting Research. 11(1).
  • Coyne, J.G., Summers, S.L., Williams, B., Wood, D.A. 2010. Accounting Program Research Rankings by Topical Area and Methodology. Issues in Accounting Education, 25(4).
  • Gordon, P. Teresa, and Porter, C. Jason. 2009. Reading And Understanding Academic Reserach In Accounting: A Guide For Students, Global Perspectives on Accounting Education, 6.
  • Jenkins, A.M. (ed) 1985. Research Methodologies and MIS Research. Reserach Methods in Information Systems, Amsterdam: Elsevier Science Publishers B.V.
  • Kachelmeier, S. J. 2009. Annual Report and Editorial Commentary for The Accounting Review, The Accounting Review, 84.
  • Lowensohn, S., and Samelson, D.P. 2006. An Examination of Faculty Perceptions of Academic Journal Quality Within Five Specialized Areas of Accounting Research. Issues in Accounting Education, 21(3).
  • Lukka, K. and Kasanen, E. 1996. Is Accounting a Global or a Local Discipline? Evinden From Major Research Journals. Accounting, Organization and society, 21(7/S).
  • Mock, J. Theodore ve Jerry L. Turner, 2001, Issues and Opportunities in Archival Audit Research, International Journal of Auditing, 5.
  • Olalere, Taiwo, 2011, Methodology in Accounting Research: A Critique of Taxonomy, http://www.cs.trinity.edu/rjensen/ temp/AccountingResearchMethodsSSRN-id1921192.pdf (Erişim Tarihi: 17.11.2015).
  • Oler, Derek, Oler Mitchell, and Skousen, J. Christopher. 2010. Characterizing Accounting Research. Accounting Horizons. 24(4).
  • Pickerd, J.S., Stephens, M. N, Summers, S.L., and Wood D.A. 2011. Individual Accounting Faculty Research Rankings by Topical Area and Methodology. Issues in Accounting Education. 26(3).
  • Salterio, S. 2010. Contemporary Accounting Reserach: 2010 Editor's Report,https://www.caaa.ca/_files/file.php?fileid=filesjXqQTbBOy &filename=file_CAR_Editor_s_Report_2010___final.pdf. (Erişim Tarihi: 20.10.2015).
  • Searcy, D.L. and Mentzer, J.T. 2003. A Framework for Conducting and Evaluating Research, Journal of Accounting Literature, 22.
  • Smith, M. 2015. Research Methods in Accounting. 3rd Edition, London: Sage Publishing.
  • Stephens, N. M, Summers, S.L., Williams B., Wood, D.A. 2011. Accounting Doctoral Program Rankings Based on Research Productivity of Program Graduates, Accounting Horizons, 25(1).

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

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

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.

Kaynakça

  • Boehm, V.R. 1980. Research in the "Real World" - A Conceptual Model, Personnel Psychology, 33.
  • Bouillon, M and Ravenscroft, S. 2010. Undergraduate Preparation and Dissertation Methodlogies of Accounting Phds Over the Past 40 Years. Global Perspectives on Accounting Education. 7.
  • Buckley, J. W., Buckley, M. H., and Chiang H. 1976. Research Methodology and Business Decisions. National Association of Accountants. Martin, R. James tarafından özetlenmiş, http://maaw.info/ArticleSummaries/ArtSumBuckley76.htm (Erişim Tarihi: 07.01.2015).
  • Buckley, J.W, M. H. Buckley ve H. Chiang, 1976, Research Methodology and Business Decision, National Association of Accountants, http://maaw.info/ArticleSummaries/ArtSumBuckley 76.htm (Erişim Tarihi: 20.12.2015).
  • byuaccounting.net. 2015. What is Accounting Research. http://www.byuaccounting.net/mediawiki/index.php?title=What_is _accounting_research%3F (Erişim Tarihi: 04.02.2015).
  • Carnaghan, C., Gyepesi, J. Flower, and Gibbins, M. 1994. A Profle of Contemporary Accounting Research: Fall 1984-Spring 1994. Contemporary Accounting Research. 11(1).
  • Coyne, J.G., Summers, S.L., Williams, B., Wood, D.A. 2010. Accounting Program Research Rankings by Topical Area and Methodology. Issues in Accounting Education, 25(4).
  • Gordon, P. Teresa, and Porter, C. Jason. 2009. Reading And Understanding Academic Reserach In Accounting: A Guide For Students, Global Perspectives on Accounting Education, 6.
  • Jenkins, A.M. (ed) 1985. Research Methodologies and MIS Research. Reserach Methods in Information Systems, Amsterdam: Elsevier Science Publishers B.V.
  • Kachelmeier, S. J. 2009. Annual Report and Editorial Commentary for The Accounting Review, The Accounting Review, 84.
  • Lowensohn, S., and Samelson, D.P. 2006. An Examination of Faculty Perceptions of Academic Journal Quality Within Five Specialized Areas of Accounting Research. Issues in Accounting Education, 21(3).
  • Lukka, K. and Kasanen, E. 1996. Is Accounting a Global or a Local Discipline? Evinden From Major Research Journals. Accounting, Organization and society, 21(7/S).
  • Mock, J. Theodore ve Jerry L. Turner, 2001, Issues and Opportunities in Archival Audit Research, International Journal of Auditing, 5.
  • Olalere, Taiwo, 2011, Methodology in Accounting Research: A Critique of Taxonomy, http://www.cs.trinity.edu/rjensen/ temp/AccountingResearchMethodsSSRN-id1921192.pdf (Erişim Tarihi: 17.11.2015).
  • Oler, Derek, Oler Mitchell, and Skousen, J. Christopher. 2010. Characterizing Accounting Research. Accounting Horizons. 24(4).
  • Pickerd, J.S., Stephens, M. N, Summers, S.L., and Wood D.A. 2011. Individual Accounting Faculty Research Rankings by Topical Area and Methodology. Issues in Accounting Education. 26(3).
  • Salterio, S. 2010. Contemporary Accounting Reserach: 2010 Editor's Report,https://www.caaa.ca/_files/file.php?fileid=filesjXqQTbBOy &filename=file_CAR_Editor_s_Report_2010___final.pdf. (Erişim Tarihi: 20.10.2015).
  • Searcy, D.L. and Mentzer, J.T. 2003. A Framework for Conducting and Evaluating Research, Journal of Accounting Literature, 22.
  • Smith, M. 2015. Research Methods in Accounting. 3rd Edition, London: Sage Publishing.
  • Stephens, N. M, Summers, S.L., Williams B., Wood, D.A. 2011. Accounting Doctoral Program Rankings Based on Research Productivity of Program Graduates, Accounting Horizons, 25(1).

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm ANABÖLÜM
Yazarlar

Sedat ERDOĞAN Bu kişi benim
ŞIRNAK ÜNİVERSİTESİ
Türkiye


Bilal SOLAK Bu kişi benim
ŞIRNAK ÜNİVERSİTESİ
Türkiye


Dilek COŞKUN ERDOĞAN Bu kişi benim
ŞIRNAK ÜNİVERSİTESİ
Türkiye

Yayımlanma Tarihi 30 Eylül 2016
Başvuru Tarihi 26 Mayıs 2016
Kabul Tarihi
Yayınlandığı Sayı Yıl 2016, Cilt 18, Sayı 3

Kaynak Göster

APA Erdoğan, S. , Solak, B. & Coşkun Erdoğan, D. (2016). TÜRKİYE'DE YAPILAN MUHASEBE DOKTORA TEZLERİNİN ALAN VE METODOLOJİK OLARAK SINIFLANDIRILMASI: 2005-2015 DÖNEMİ . Muhasebe Bilim Dünyası Dergisi , 18 (3) , 691-710 . Retrieved from https://dergipark.org.tr/tr/pub/mbdd/issue/54714/747334