Araştırma Makalesi
BibTex RIS Kaynak Göster

Women's Studies in Accounting from a Gender Perspective: A Bibliometric Review

Yıl 2025, Sayı: 107, 223 - 252, 14.07.2025
https://doi.org/10.25095/mufad.1660835

Öz

In this study, a bibliometric analysis was conducted focusing on women's studies in the accounting discipline. This analysis aims to provide a comprehensive coverage of research trends, keyword distributions, prominent authors and their publications. In order to perform the bibliometric analysis, the RStudio-based Biblioshiny program, which has been frequently used in studies in recent years, was preferred. The data set of the study was obtained from the Web of Science database and 144 documents were analyzed. Within the scope of the findings obtained, it has been observed that scientific studies on women in the accounting discipline have tended to increase in recent years. Accounting, Organizations and Society stands out as the leading journal in many analyses. Researchers such as Stephen P. Walker, Kathryn Haynes and Rosalind H. Whiting stand out as scholars with the highest academic influence. Finally, the United Kingdom, the United States and Australia were found to be in the top three countries in terms of women's studies in accounting.

Kaynakça

  • Accounting MOVE Project (2017). Pipeline to finish line: A challenge to the industry, https://accountingmoveproject.com/wp-content/uploads/2022/10/2017-Accounting-MOVE-Project-Report.pdf, (Erişim Tarihi: 15.01.2025).
  • Alberti, Sam (2021). Sector insights: Women in accountancy, https://www.accountancyage.com/2021/12/02/sector-insights-women-in-accounting/, (Erişim Tarihi: 15.01.2025).
  • Almer, Elizabeth Dreike - Lightbody,Margaret - Single, Louise (2012). “Successful promotion or segregation from partnership? An examination of the “post-senior manager” position in public accounting and the implications for women's careers”. Accounting Forum 36(2), 122-133.
  • Aria, Massimo - Cuccurullo, Corrado (2017). “Bibliometrix: An R-tool for comprehensive science mapping analysis”. Journal of Informetrics, 11(4), 959-975.
  • Barker, Patricia - Monks, Kathy (1998). “Irish women accountants and career progression: A research note”. Accounting, Organizations and Society, 23(8), 813-823.
  • Broadbent, Jane - Kirkham, Linda (2008). “Glass ceilings, glass cliffs or new worlds? Revisiting gender and accounting”. Accounting, Auditing and Accountability Journal, 21(4), 465-473.
  • CA ANZ (2017). Survey tells story of CA pay and workplace preferences, https://www.charteredaccountantsanz.com/news-and-analysis/news/remuneration-survey-2017, (Erişim Tarihi: 15.01.2025).
  • Collins, Randall - Chafetz, Janet Saltzman - Blumberg, Rae Lesser - Coltrane, Scott - Turner Jonathan (1993). “Toward an integrated theory of gender stratification”. Sociological Perspectives, 36, 185–216.
  • Cooper, Kathie (2008). “Mary Addison Hamilton, Australia's first lady of numbers”. Accounting History, 13(2), 135-161.
  • Cotter, David - Hermsen, Joan - Ovadia, Seth - Vanneman, Reeve (2001). “The glass ceiling effect”. Social Forces, 80(2), 655–681.
  • Davidson, Marilyn - Cooper, Cary (1992). Shattering the glass ceiling: The woman manager, Paul Chapman, London.
  • Del Baldo, Mara - Tiron-Tudor, Adriana - Faragalla, Widad Atena (2018). “Women’s role in the accounting profession: A comparative study between Italy and Romania”. Administrative Sciences, 9(1), 2.
  • Devonport, Bernadette Frances (2008). “The participation of women in the New Zealand Institute of Chartered Accountants: 100 years of social stereotyping?”. Pacific Accounting Review, 20(3), 269-281.
  • Donthu, Naveen - Kumar, Satish - Mukherjee, Debmalya - Pandey, Nitesh - Lim, Weng March (2021). “How to conduct a bibliometric analysis: An overview and guidelines”. Journal of Business Research, 133, 285–296.
  • Flynn, Antoinette - Earlie, Emily Kate - Cross, Christine (2015). “Gender equality in the accounting profession: One size fits all”. Gender in Management: An International Journal, 30(6), 479-499.
  • Getuku (2024). 5 most important women in accounting history, https://getuku.com/articles/women-in-accounting, (Erişim Tarihi: 15.01.2025).
  • Haynes, Kathryn (2017). “Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender”. Critical Perspectives on Accounting, 43, 110–124.
  • Haynes, Kathryn - Fearfull, Anne (2008). “Exploring ourselves: Exploiting and resisting gendered identities of women academics in accounting and management”. Pacific Accounting Review, 20(2), 185-204.
  • Ikin, Catherine - Johns, Leanne - Hayes, Colleen (2012). “Field, capital and habitus: An oral history of women in accounting in Australia during World War II”. Accounting History, 17(2), 175-192.
  • Kamla, Rania (2014). “Modernity, space-based patriarchy and global capitalism: Implications for Syrian women accountants”. Accounting and Business Research, 44(6), 603-629.
  • Khlif, Hichem - Achek, Imhen (2017). “Gender in accounting research: A review”. Managerial Auditing Journal, 32(6), 627-655.
  • Kirkham, Linda - Loft, Anne (1993). “Gender and the construction of the professional accountant”. Accounting, Organizations and Society, 18(6), 507-558.
  • Komori, Naoko (2007). “The “hidden” history of accounting in Japan: A historical examination of the relationship between Japanese women and accounting”. Accounting History, 12(3), 329-358.
  • Lehman, Cheryl (1992). ““Herstory” in accounting: The first eighty years”. Accounting, Organizations and Society, 17(3-4), 261-285.
  • Nalbant, Fatma - Korkmaz, Tuğrul (2019). “Feminist teori temelinde toplumsal cinsiyet eşitliğinin Türkiye bağlamında değerlendirilmesi”. Artvin Çoruh Üniversitesi Uluslararası Sosyal Bilimler Dergisi, 5(2), 165-186.
  • Şahin, Meryem (2020). “Dünyada toplumsal cinsiyet karşıtı (anti-gender) hareketler”. Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi, 22(3), 654-670.
  • Uribe Bohorquez, Maria Victoria - García‐Sánchez, Isabel María (2021). “Women in accounting: A historical review of obstacles and drivers on a patriarchal and classist path”. Spanish Accounting Review, 26(2), 241-254.
  • Walker, Stephen (2008). “Accounting histories of women: Beyond recovery?”. Accounting, Auditing & Accountability Journal, 21(4), 580-610.
  • Whiting, Rosalind Heather - Gammie, Elizabeth - Herbohn, Kathleen (2015). “Women and the prospects for partnership in professional accountancy firms”. Accounting & Finance, 55(2), 575-605.
  • Whiting, Rosalind Heather (2008). “New Zealand chartered accountants' work/family strategies and consequences for career success”. Pacific Accounting Review, 20(2), 111-137.

Toplumsal Cinsiyet Perspektifinden Muhasebede Kadın Çalışmaları: Bibliyometrik Bir İnceleme

Yıl 2025, Sayı: 107, 223 - 252, 14.07.2025
https://doi.org/10.25095/mufad.1660835

Öz

Bu çalışmada, muhasebe disiplininde kadın çalışmaları üzerine odaklanarak bibliyometrik bir analiz gerçekleştirilmiştir. Bu analiz ile araştırma eğilimlerinin, anahtar kelime dağılımlarının, öne çıkan yazarların ve bunların yayınlarının kapsamlı bir şekilde ele alınması hedeflenmiştir. Bibliyometrik analizi gerçekleştirmek için son yıllarda çalışmalarda sıklıkla kullanılmaya başlanılan RStudio tabanlı Biblioshiny programı tercih edilmiştir. Çalışmanın veri seti Web of Science veri tabanından elde edilmiş olup 144 doküman üzerinden analizler gerçekleştirilmiştir. Elde edilen bulgular kapsamında, muhasebe disiplininde kadınlar üzerinde yapılmış bilimsel çalışmaların son yıllarda bir artış eğiliminde olduğu görülmüştür. Accounting, Organizations and Society, pek çok analizde ön plana çıkan dergi olarak dikkati çekmektedir. Stephen P. Walker, Kathryn Haynes ve Rosalind H. Whiting gibi araştırmacılar en yüksek akademik etkiye sahip bilim insanları olarak öne çıkmaktadır. Son olarak Birleşik Krallık, Amerika Birleşik Devletleri ve Avustralya’nın muhasebede kadın çalışmaları özelinde ilk üçte yer alan ülkeler oldukları tespit edilmiştir.

Etik Beyan

Araştırma bibliyometrik yöntem kullanılarak gerçekleştirildiği için etik kurul onayına ihtiyaç bulunmamaktadır.

Kaynakça

  • Accounting MOVE Project (2017). Pipeline to finish line: A challenge to the industry, https://accountingmoveproject.com/wp-content/uploads/2022/10/2017-Accounting-MOVE-Project-Report.pdf, (Erişim Tarihi: 15.01.2025).
  • Alberti, Sam (2021). Sector insights: Women in accountancy, https://www.accountancyage.com/2021/12/02/sector-insights-women-in-accounting/, (Erişim Tarihi: 15.01.2025).
  • Almer, Elizabeth Dreike - Lightbody,Margaret - Single, Louise (2012). “Successful promotion or segregation from partnership? An examination of the “post-senior manager” position in public accounting and the implications for women's careers”. Accounting Forum 36(2), 122-133.
  • Aria, Massimo - Cuccurullo, Corrado (2017). “Bibliometrix: An R-tool for comprehensive science mapping analysis”. Journal of Informetrics, 11(4), 959-975.
  • Barker, Patricia - Monks, Kathy (1998). “Irish women accountants and career progression: A research note”. Accounting, Organizations and Society, 23(8), 813-823.
  • Broadbent, Jane - Kirkham, Linda (2008). “Glass ceilings, glass cliffs or new worlds? Revisiting gender and accounting”. Accounting, Auditing and Accountability Journal, 21(4), 465-473.
  • CA ANZ (2017). Survey tells story of CA pay and workplace preferences, https://www.charteredaccountantsanz.com/news-and-analysis/news/remuneration-survey-2017, (Erişim Tarihi: 15.01.2025).
  • Collins, Randall - Chafetz, Janet Saltzman - Blumberg, Rae Lesser - Coltrane, Scott - Turner Jonathan (1993). “Toward an integrated theory of gender stratification”. Sociological Perspectives, 36, 185–216.
  • Cooper, Kathie (2008). “Mary Addison Hamilton, Australia's first lady of numbers”. Accounting History, 13(2), 135-161.
  • Cotter, David - Hermsen, Joan - Ovadia, Seth - Vanneman, Reeve (2001). “The glass ceiling effect”. Social Forces, 80(2), 655–681.
  • Davidson, Marilyn - Cooper, Cary (1992). Shattering the glass ceiling: The woman manager, Paul Chapman, London.
  • Del Baldo, Mara - Tiron-Tudor, Adriana - Faragalla, Widad Atena (2018). “Women’s role in the accounting profession: A comparative study between Italy and Romania”. Administrative Sciences, 9(1), 2.
  • Devonport, Bernadette Frances (2008). “The participation of women in the New Zealand Institute of Chartered Accountants: 100 years of social stereotyping?”. Pacific Accounting Review, 20(3), 269-281.
  • Donthu, Naveen - Kumar, Satish - Mukherjee, Debmalya - Pandey, Nitesh - Lim, Weng March (2021). “How to conduct a bibliometric analysis: An overview and guidelines”. Journal of Business Research, 133, 285–296.
  • Flynn, Antoinette - Earlie, Emily Kate - Cross, Christine (2015). “Gender equality in the accounting profession: One size fits all”. Gender in Management: An International Journal, 30(6), 479-499.
  • Getuku (2024). 5 most important women in accounting history, https://getuku.com/articles/women-in-accounting, (Erişim Tarihi: 15.01.2025).
  • Haynes, Kathryn (2017). “Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender”. Critical Perspectives on Accounting, 43, 110–124.
  • Haynes, Kathryn - Fearfull, Anne (2008). “Exploring ourselves: Exploiting and resisting gendered identities of women academics in accounting and management”. Pacific Accounting Review, 20(2), 185-204.
  • Ikin, Catherine - Johns, Leanne - Hayes, Colleen (2012). “Field, capital and habitus: An oral history of women in accounting in Australia during World War II”. Accounting History, 17(2), 175-192.
  • Kamla, Rania (2014). “Modernity, space-based patriarchy and global capitalism: Implications for Syrian women accountants”. Accounting and Business Research, 44(6), 603-629.
  • Khlif, Hichem - Achek, Imhen (2017). “Gender in accounting research: A review”. Managerial Auditing Journal, 32(6), 627-655.
  • Kirkham, Linda - Loft, Anne (1993). “Gender and the construction of the professional accountant”. Accounting, Organizations and Society, 18(6), 507-558.
  • Komori, Naoko (2007). “The “hidden” history of accounting in Japan: A historical examination of the relationship between Japanese women and accounting”. Accounting History, 12(3), 329-358.
  • Lehman, Cheryl (1992). ““Herstory” in accounting: The first eighty years”. Accounting, Organizations and Society, 17(3-4), 261-285.
  • Nalbant, Fatma - Korkmaz, Tuğrul (2019). “Feminist teori temelinde toplumsal cinsiyet eşitliğinin Türkiye bağlamında değerlendirilmesi”. Artvin Çoruh Üniversitesi Uluslararası Sosyal Bilimler Dergisi, 5(2), 165-186.
  • Şahin, Meryem (2020). “Dünyada toplumsal cinsiyet karşıtı (anti-gender) hareketler”. Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi, 22(3), 654-670.
  • Uribe Bohorquez, Maria Victoria - García‐Sánchez, Isabel María (2021). “Women in accounting: A historical review of obstacles and drivers on a patriarchal and classist path”. Spanish Accounting Review, 26(2), 241-254.
  • Walker, Stephen (2008). “Accounting histories of women: Beyond recovery?”. Accounting, Auditing & Accountability Journal, 21(4), 580-610.
  • Whiting, Rosalind Heather - Gammie, Elizabeth - Herbohn, Kathleen (2015). “Women and the prospects for partnership in professional accountancy firms”. Accounting & Finance, 55(2), 575-605.
  • Whiting, Rosalind Heather (2008). “New Zealand chartered accountants' work/family strategies and consequences for career success”. Pacific Accounting Review, 20(2), 111-137.
Toplam 30 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Muhasebe, Denetim ve Mali Sorumluluk (Diğer)
Bölüm Araştırma Makalesi
Yazarlar

Özen Akçakanat 0000-0002-7223-3028

Yayımlanma Tarihi 14 Temmuz 2025
Gönderilme Tarihi 18 Mart 2025
Kabul Tarihi 19 Haziran 2025
Yayımlandığı Sayı Yıl 2025 Sayı: 107

Kaynak Göster

APA Akçakanat, Ö. (2025). Toplumsal Cinsiyet Perspektifinden Muhasebede Kadın Çalışmaları: Bibliyometrik Bir İnceleme. Muhasebe ve Finansman Dergisi(107), 223-252. https://doi.org/10.25095/mufad.1660835
AMA Akçakanat Ö. Toplumsal Cinsiyet Perspektifinden Muhasebede Kadın Çalışmaları: Bibliyometrik Bir İnceleme. Muhasebe ve Finansman Dergisi. Temmuz 2025;(107):223-252. doi:10.25095/mufad.1660835
Chicago Akçakanat, Özen. “Toplumsal Cinsiyet Perspektifinden Muhasebede Kadın Çalışmaları: Bibliyometrik Bir İnceleme”. Muhasebe ve Finansman Dergisi, sy. 107 (Temmuz 2025): 223-52. https://doi.org/10.25095/mufad.1660835.
EndNote Akçakanat Ö (01 Temmuz 2025) Toplumsal Cinsiyet Perspektifinden Muhasebede Kadın Çalışmaları: Bibliyometrik Bir İnceleme. Muhasebe ve Finansman Dergisi 107 223–252.
IEEE Ö. Akçakanat, “Toplumsal Cinsiyet Perspektifinden Muhasebede Kadın Çalışmaları: Bibliyometrik Bir İnceleme”, Muhasebe ve Finansman Dergisi, sy. 107, ss. 223–252, Temmuz2025, doi: 10.25095/mufad.1660835.
ISNAD Akçakanat, Özen. “Toplumsal Cinsiyet Perspektifinden Muhasebede Kadın Çalışmaları: Bibliyometrik Bir İnceleme”. Muhasebe ve Finansman Dergisi 107 (Temmuz2025), 223-252. https://doi.org/10.25095/mufad.1660835.
JAMA Akçakanat Ö. Toplumsal Cinsiyet Perspektifinden Muhasebede Kadın Çalışmaları: Bibliyometrik Bir İnceleme. Muhasebe ve Finansman Dergisi. 2025;:223–252.
MLA Akçakanat, Özen. “Toplumsal Cinsiyet Perspektifinden Muhasebede Kadın Çalışmaları: Bibliyometrik Bir İnceleme”. Muhasebe ve Finansman Dergisi, sy. 107, 2025, ss. 223-52, doi:10.25095/mufad.1660835.
Vancouver Akçakanat Ö. Toplumsal Cinsiyet Perspektifinden Muhasebede Kadın Çalışmaları: Bibliyometrik Bir İnceleme. Muhasebe ve Finansman Dergisi. 2025(107):223-52.