MUHASEBE KONULARINDA 2015-2020 YILLARI ARASINDA TÜRKİYE’DE YAYINLANMIŞ MAKALELERİN BİBLİYOMETRİK ANALİZİ

Yıl 2021, Cilt: 21 Sayı: 64, 95 - 122, 20.09.2021

Serkan Yücel

Öz

Bu çalışmada Türkiye’deki akademik dergilerde 2015-2020 yılları arasında yayınlanan muhasebe makaleleri
bibliyometrik analiz tekniği ile incelenmiş, muhasebe literatüründeki gelişim belirlenmeye
çalışılmıştır. Bu dönemde yayınlanmış makaleler ilk olarak yayınlandıkları dergiler, yıllara göre makale
sayıları ve yazar sayıları şeklinde sınıflandırılmıştır. Daha sonra 11 ana muhasebe konusu halinde
sınıflandırılan makaleler ayrıca her bir konu başlığı içinde alt konu dağılımı şeklinde sunulmuştur.
Yapılan İncelemede söz konusu dönemde 221 dergide 3602 makale yayınlandığı tespit edilmiştir.
En fazla makale yayınlanan ilk 3 derginin “Muhasebe Bilim Dünyası”, “Muhasebe ve Finansman”
ile “Muhasebe ve Denetime Bakış” dergileri olduğu, en çok yayın yapılan yılın ise 2020 yılı olduğu
tespit edilmiştir. Ayrıca en çok 2 yazarlı çalışma yapıldığı ve son yıllarda tek yazarlı çalışma sayısında
artış meydana geldiği belirlenmiştir. Bu dönemde en çok çalışma yapılan konu başlıklarının ise; “Mali
Tablo ve Performans Analizi”, “Finansal Muhasebe” ve “Muhasebe Denetimi” olduğu görülmüştür.

Anahtar Kelimeler

muhasebe konuları, literatür taraması, bibliyometrik analiz

BIBLIOMETRIC ANALYSIS OF PUBLISHED ARTICLES IN TURKEY BETWEEN 2015-2020 YEARS IN ACCOUNTING ISSUES

Öz

In this study, accounting articles published in academic journals in Turkey between the years 2015-
2020 were examined by bibliometric analysis technique, development in the accounting literature has
been tried to be determined. Articles published in this period were classified as journals in which they
were published, number of articles by year and number of authors. The articles classified into 11 main
accounting topic were also presented in the form of subtopic distribution within each topic. The results
show that 3602 articles were published in 221 journals and “Accounting Science World”, “Accounting
and Finance” Accounting and Auditing Review “ are the top journals in which the most paper published.
The results also indicate that the most paper was published in 2020. In addition, whereas the
articles are generally written by 2 authors, there has been an increase in the number of studies with
a single author in recent years. It has been observed that the most studied topics in this period were
“Financial Statement and Performance Analysis”, “Financial Accounting” and “Accounting Audit”.

Anahtar Kelimeler

Accounting Matters, Bibliometric Analysis, Literature Search

Kaynakça

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