Döngüsel Ekonomi Perspektifinden Muhasebe Literatürünün Evrimi: Bibliyometrik Bir Haritalama ve Tematik Analiz

Öz

Bu çalışma, döngüsel ekonomi perspektifinden muhasebe literatürünün gelişimini ve tematik yapısını bibliyometrik yöntemlerle incelemektedir. Analiz, Scopus veri tabanından elde edilen ve işletme ile ekonomi alanlarıyla sınırlandırılmış 2010–2026 dönemine ait 352 yayına dayanmaktadır. Biblioshiny (RStudio) kullanılarak yıllık yayın eğilimleri, dergi ve ülke bazlı üretkenlik, atıf yapıları, anahtar kelime ağları ve tematik haritalar analiz edilmiştir. Bulgular, döngüsel ekonomi–muhasebe literatürünün özellikle 2018 sonrası hızla büyüdüğünü ve 2023–2025 döneminde olgunlaşma evresine girdiğini göstermektedir. Journal of Cleaner Production, Sustainability ve Resources, Conservation and Recycling alanın çekirdek dergileri olarak öne çıkmaktadır. Tematik harita sonuçları, yaşam döngüsü değerlendirmesi ve tedarik zincirlerinin alanın motor temaları olduğunu, döngüsel ekonomi ve sürdürülebilir kalkınmanın ise temel yapı taşlarını oluşturduğunu ortaya koymaktadır. Çalışma, bilimsel literatürde, muhasebenin sürdürülebilirlik ve kaynak yönetimi bağlamında giderek stratejik bir rol üstlendiğini ve bu durumun da hem politika yapıcılar hem de standart belirleyiciler açısından dikkate alınması gereken bir husus olduğunu göstermektedir.

Anahtar Kelimeler

• Döngüsel Ekonomi
• Sürdürülebilirlik
• Muhasebe
• Bibliyometrik Analiz

The Evolution of Accounting Literature from a Circular Economy Perspective: A Bibliometric Mapping and Thematic Analysis

Öz

This study examines the development and thematic structure of accounting literature from a circular economy perspective using bibliometric methods. The analysis is based on 352 publications from the 2010–2026 period, obtained from the Scopus database and limited to the fields of business and economics. Using Biblioshiny (RStudio), annual publication trends, journal and country-based productivity, citation structures, keyword networks, and thematic maps were analysed. Findings indicate that the circular economy–accounting literature grew rapidly, particularly after 2018, and entered a maturation phase in the 2023–2025 period. The Journal of Cleaner Production, Sustainability, and Resources, Conservation and Recycling stand out as core journals in the field. The thematic map results reveal that life cycle assessment and supply chains are the driving themes of the field, while circular economy and sustainable development form its fundamental building blocks. The study demonstrates that accounting is increasingly assuming a strategic role in the context of sustainability and resource management in scientific literature, and that this situation is a matter that should be taken into consideration by both policymakers and standard setters.

Anahtar Kelimeler

• Circular Economy
• Sustainability
• Accounting
• Bibliometric analysis

Kaynakça

1. Aria, M.- Cuccurullo, C. (2017). “Bibliometric: An R-tool for comprehensive science mapping analysis”. Journal of Informetrics, 11(4), 959–975. https://doi.org/10.1016/j.joi.2017.08.007
2. Aria, M..- Alterisio, A.- Scandurra, A.- Pinelli, C.- D’Aniello, B. (2021). “The scholar’s best friend: research trends in dog cognitive and behavioral studies”. Animal Cognition, 24(3): 541-553. https://doi:10.1007/s10071-020-01448-2
3. Aşkun, V.- Çizel, R. (2019). “Kompleks problem çözme üzerine R programı ile bir bibliyometrik analiz”. Mediterranean Journal of Humanities, 9(1): 37-47. https:// doi.org/10.13114/MJH.2019.445
4. Atabay, E.- Çizel, B.- Ajanoviç, E. (2019). “Akıllı şehir araştırmalarının R programı ile bibliyometrik analizi”. 20. Ulusal Turizm Kongresi, Eskişehir.
5. Balbay, Ş.- Sarıhan, A.- Avşar, E. (2021). “Dünyada ve Türkiye’de “döngüsel ekonomi / endüstriyel sürdürülebilirlik” yaklaşımı”. Avrupa Bilim ve Teknoloji Dergisi, (27), 557-569. https://doi.org/10.31590/ejosat.971172
6. Block, J. H.- Fisch, C. (2020). “Eight tips and questions for your bibliographic study in business and management research”. Management Review Quarterly, 70(3), 307–312. https://doi.org/10.1007/s11301-020-00188-4
7. Bocken, N.M.P.- Pauw, I.de- Bakker, C.- Van der Grinten, B. (2016). “Product design and business model strategies for a circular economy”. Journal of Industrial and Production Engineering, 33(5), 308–320. https://doi.org/10.1080/21681015.2016.1172124
8. Crane, D. (1972). Invisible colleges; Diffusion of knowledge in scientific communities. Chicago: University of Chicago Press.

9. Çavdar, E. (2021). “Yeşil lojistik: WoS verilerine dayalı bibliyometrik bir analiz (2000-2021)”, Econder International Academic Journal, 5(2): 359-374. https://doi.org/10.35342/econder.1006218
10. Çiftçi, H.N.- Kılıç, G.- Aydoğdu, M. (2023). “Muhasebe bilim dünyası dergisinin bibliyometrik analizi: 1999-2022”. Muhasebe Bilim Dünyası Dergisi, 25(4), 526-557. https://doi.org/10.31460/mbdd.1348245
11. Donthu, N.- Kumar, S.- Mukherjee, D.- Pandey, N.- Lim, W.M. (2021). “How to conduct a bibliometric analysis”. Journal of Business Research, 133, 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070
12. Ellen MacArthur Foundation (2013). Towards the circular economy: Economic and business rationale for an accelerated transition (Vol. 1). Ellen MacArthur Foundation.
13. Geissdoerfer, M.- Savaget, P.- Bocken, N.M.P.- Hultink, E.J. (2017). “The circular economy – A new sustainability paradigm”. Journal of Cleaner Production, 143, 757-768. https://doi.org/10.1016/j.jclepro.2016.12.048
14. Ghisellini, P.- Cialani, C.- Ulgiati, S. (2016). “A review on circular economy: the expected transition to a balanced interplay of environmental and economic systems”. Journal of Cleaner Production. 114, 11-32. https://doi.org/10.1016/j.jclepro.2015.09.007
15. Gökdeniz, Ü. (1996). “Çevre muhasebesi (environmental accounting-green accounting)”. Öneri Dergisi, 1(5), 21-26. https://doi.org/10.14783/maruoneri.703333
16. Gray, R. (2010). “Is accounting for sustainability actually accounting for sustainability … and how would we know? An exploration of narratives of organisations and the planet”. Accounting, Organizations and Society, 35(1), 47–62. https://doi.org/10.1016/j.aos.2009.04.006
17. Gündüz, M. (2018). “Türkiye’de 2014-2016 yılları arasında akademik dergilerde muhasebe alanında yayınlanan makalelerin bibliyometrik analizi”. Muhasebe Bilim Dünyası Dergisi, 20(1), 236-257. https://doi.org/10.31460/mbdd.336596
18. Kaplan, T.- Sis Atabay, E. (2024). “A bibliometric analysis of the relationship between dynamic capabilities and digital transformation”. Global Journal of Business, Economics, and Management: Current Issues. 14(2), 143-157. https://doi.org/10.18844/gjbem.v14i2.9402
19. Kirchherr, J.- Reike, D.- Hekkert, M. (2017). “Conceptualizing the circular economy: An analysis of 114 definitions”. Resources, Conservation ve Recycling, 127, 221–232. https://doi.org/10.1016/j.resconrec.2017.09.005
20. OECD. (2020). A circular economy in cities and regions: Synthesis report. OECD Publishing. https://doi.org/10.1787/10ac6ae4-en
21. Özuyar, P.- Gürsoy, Ç. (2021). “Türkiye’deki bilimsel yayınlarda döngüsel ekonomi teriminin yeri”. İşletme Akademisi Dergisi, 2(4), 315–331. https://doi.org/10.26677/TR1010.2021.910
22. Page, M. J.- McKenzie, J. E.- Bossuyt, P. M.- Boutron, I.- Hoffmann, T. C.- Mulrow, C. D.- Moher, D. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. (N. Çınar ve G. Hür, Çev.) BMJ.
23. Pauliuk, S. (2018). “Critical appraisal of the circular economy standard BS 8001:2017 and a dashboard of quantitative system indicators for its implementation in organizations”. Resources, Conservation ve Recycling, 129, 81–92. https://doi.org/10.1016/j.resconrec.2017.10.019
24. Portillo-Tarragona, P.- Kuba-Khoury, V.- Aranda-Usón, A.- Scarpellini, S. (2025). “Environmental management accounting and accountability for circular eco-innovation projects”. Sustainability, 17(6), 2392. https://doi.org/10.3390/su17062392
25. Sarı Aytekin, S. (2022). “Yönetim kurullarını vekâlet teorisi perspektifiyle ele alan araştırmaların bibliyometrik analizi”. The Journal of International Scientific Researches, 7(3), 317-335. https://doi.org/10.23834/isrjournal.1166089
26. Öztürk, O. (2021) “Bibliometric review of resource dependence theory literature: an overview”, Management Review Quarterly, 71(3): 525-552. https://doi.org/10.1007/s11301-020-00192-8
27. Zupic, I.- Čater, T. (2014). “Bibliometric methods in management and organization”. Organizational Research Methods, 18(3), 429-472. https://doi.org/10.1177/ 109442811 4562629 (Original work published 2015).