BÜTÜNLEŞTİRİCİ LİTERATÜR TARAMASI YAKLAŞIMI İLE MUHASEBE KONULU YAYINLARIN İNCELENMESİ

Öz

Bu çalışmanın amacı, muhasebe alanı ile ilgili olarak 2020-2024 yılları kapsamında literatürde ele alınan temel konuları tespit etmek ve gelecek çalışmalar için konuyla ilgilenen araştırmacılara, uygulayıcılara ve politika yapıcılara derlenmiş olarak sunmaktır. Çalışma kapsamında, bilimsel alanda muhasebe ile ilgili yayınlar, Web of Science veri tabanında 2020-2024 yılları arası accounting (Abstract) and accounting (Title) and accounting (Topic) filtresi ile yapılan aramalarda ulaşılan 31.194 adet bilimsel çalışma bütüncül literatür taraması yöntemi kullanılarak analiz edilmiştir.

Anahtar Kelimeler

• MUHASEBE
• BÜTÜNCÜL LİTERATÜR TARAMASI
• WEB OF SCIENCE

A REVIEW OF ACCOUNTING-RELATED PUBLICATIONS USING THE INTEGRATIVE LITERATURE REVIEW METHODOLOGY

Öz

The aim of this study is to identify the main themes addressed in the literature on the concept of accounting between 2020 and 2024, and to present a synthesized overview to researchers, practitioners, and policymakers interested in the field for the benefit of future studies. Within the scope of the study, publications related to accounting in the scientific domain were retrieved from the Web of Science database by applying the filters 2020–2024 (publication years), accounting (Abstract), accounting (Title), and accounting (Topic). A total of 31,194 scientific publications identified through these search criteria were analyzed using the integrative literature review method.

Anahtar Kelimeler

• ACCOUNTING
• THE INTEGRATIVE LITERATURE REVIEW
• WEB OF SCIENCE

Kaynakça

1. Adams, A., Morrow, S. ve Thomson, I. (2024). Accounting, Finance and Conflict in Football Arenas. Accounting, Auditing & Accountability Journal, 37(2), 454–479. https://doi.org/10.1108/AAAJ-06-2022-5869
2. Ahrens, T. ve Ferry, L. (2021). Accounting And Accountability Practices in Times of Crisis: A Foucauldian Perspective on The UK Government's Response To COVID-19 For England. Accounting, Auditing & Accountability Journal, 34(6), 1332–1344. https://doi.org/10.1108/AAAJ-07-2020-4659
3. Al Mahameed, M., Belal, A., Gebreiter, F. ve Lowe, A. (2021). Social Accounting in The Context of Profound Political, Social and Economic Crisis: The Case of The Arab Spring. Accounting, Auditing & Accountability Journal, 34(5), 1080–1108. https://doi.org/10.1108/AAAJ-08-2019-4129
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7. Atkins, J. F., Doni, F., McBride, K. ve Napier, C. (2023). Exploring The Historical Roots of Environmental and Ecological Accounting from The Dawn of Human Consciousness. Accounting, Auditing & Accountability Journal, 36(6), 1473–1502. https://doi.org/10.1108/AAAJ-03-2023-6354
8. Barbera, C., Guarini, E. ve Steccolini, I. (2020). How Do Governments Cope with Austerity? The Roles of Accounting in Shaping Governmental Financial Resilience. Accounting, Auditing & Accountability Journal, 33(3), 529–558. https://doi.org/10.1108/AAAJ-11-2018-3739

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13. Centobelli, P., Cerchione, R., Del Vecchio, P., Oropallo, E. ve Secundo, G. (2022). Blockchain Technology Design in Accounting: Game Changer to Tackle Fraud or Technological Fairy Tale? Accounting, Auditing & Accountability Journal, 35(7), 1566–1597. https://doi.org/10.1108/AAAJ-10-2020-4994
14. Christ, K. L. ve Burritt, R. L. (2021). Accounting For Modern Slavery Risk in The Time Of COVID-19: Challenges and Opportunities. Accounting, Auditing & Accountability Journal, 34(6), 1484–1501. https://doi.org/10.1108/AAAJ-08-2020-4726
15. Cronin, M. A. ve George, E. (2023). The Why and How of The Integrative Review. Organizational Research Methods, 26(1), 168–192.
16. de Villiers, C. ve Molinari, M. (2022). How To Communicate and Use Accounting to Ensure Buy-in from Stakeholders: Lessons For Organizations From Governments' COVID-19 Strategies. Accounting, Auditing & Accountability Journal, 35(1), 20–34. https://doi.org/10.1108/AAAJ-08-2020-4791
17. Dyball, M. C. ve Seethamraju, R. (2022). Client Use of Blockchain Technology: Exploring Its (Potential) Impact on Financial Statement Audits of Australian Accounting Firms. Accounting, Auditing & Accountability Journal, 35(7), 1656–1684. https://doi.org/10.1108/AAAJ-07-2020-4681
18. Evans, D., Webb, C. ve Roe, B. (2008). Reviewing research evidence for nursing practice: Systematic reviews. Blackwell Publishing.
19. Ferry, L. ve Slack, R. (2022). (Counter) Accounting for Hybrid Organising: A Case of The Great Exhibition of The North. Accounting, Auditing & Accountability Journal, 35(3), 681–705. https://doi.org/10.1108/AAAJ-12-2019-4303
20. Finau, G. ve Scobie, M. (2022). Old Ways and New Means: Indigenous Accountings During and Beyond the Pandemic. Accounting, Auditing & Accountability Journal, 35(1), 74–84. https://doi.org/10.1108/AAAJ-08-2020-4753
21. Garanina, T., Ranta, M. ve Dumay, J. (2022). Blockchain In Accounting Research: Current Trends and Emerging Topics. Accounting, Auditing & Accountability Journal, 35(7), 1507–1533. https://doi.org/10.1108/AAAJ-10-2020-4991
22. Granà, F., Achilli, G., Giovannoni, E. ve Busco, C. (2024). Towards a future-oriented accountability: Accounting for the future through Earth Observation data. Accounting, Auditing & Accountability Journal, 37(5), 1487–1511. https://doi.org/10.1108/AAAJ-12-2022-6175
23. Grossi, G., Vakkuri, J. ve Sargiacomo, M. (2022). Accounting, Performance and Accountability Challenges in Hybrid Organisations: A Value Creation Perspective. Accounting, Auditing & Accountability Journal, 35(3), 577–597. https://doi.org/10.1108/AAAJ-10-2021-5503
24. Guo, Z., Hall, M. ve Wiegmann, L. (2023). Do Accounting Disclosures Help or Hinder Individual Donors’ Trust Repair After Negative Events? Accounting, Auditing & Accountability Journal, 36(4), 1078–1109. https://doi.org/10.1108/AAAJ-08-2021-5409
25. Hoang, N. T. H. (2023). Artificializing Accounting Numbers: A Sensemaking Perspective in Times of Crisis. Accounting, Auditing & Accountability Journal, 36(4), 1167–1193. https://doi.org/10.1108/AAAJ-08-2021-5424
26. Huber, C., Gerhardt, N. ve Reilley, J. T. (2021). Organizing Care During The COVID-19 Pandemic: The Role of Accounting in German Hospitals. Accounting, Auditing & Accountability Journal, 34(6), 1445–1456. https://doi.org/10.1108/AAAJ-08-2020-4882
27. Kober, R. ve Thambar, P. J. (2021). Coping With COVID-19: The Role of Accounting in Shaping Charities' Financial Resilience. Accounting, Auditing & Accountability Journal, 34(6), 1416–1429. https://doi.org/10.1108/AAAJ-09-2020-4919
28. Korhonen, T., Selos, E., Laine, T. ve Suomala, P. (2021). Exploring The Programmability of Management Accounting Work for Increasing Automation: An Interventionist Case Study. Accounting, Auditing & Accountability Journal, 34(2), 253–280. https://doi.org/10.1108/AAAJ-12-2016-2809
29. Kuruppu, S. C., Dissanayake, D. ve de Villiers, C. (2022). How Can NGO Accountability Practices Be Improved with Technologies Such as Blockchain and Triple-Entry Accounting? Accounting, Auditing & Accountability Journal, 35(7), 1714–1742. https://doi.org/10.1108/AAAJ-10-2020-4972
30. Landi, S., Costantini, A., Fasan, M. ve Bonazzi, M. (2022). Public Engagement and Dialogic Accounting Through Social Media During COVID-19 Crisis: A Missed Opportunity? Accounting, Auditing & Accountability Journal, 35(1), 35–47. https://doi.org/10.1108/AAAJ-08-2020-4884
31. Lehner, O. M. ve Kyriacou, O. (2023). Interconnectedness And the Web of Accountabilities: Humboldtian Approaches to Social and Environmental Accounting. Accounting, Auditing & Accountability Journal, 36(6), 1529–1553. https://doi.org/10.1108/AAAJ-12-2021-5578
32. Leoni, G., Lai, A., Stacchezzini, R., Steccolini, I., Brammer, S., Linnenluecke, M. ve Demirag, I. (2021). Accounting, Management and Accountability in Times of Crisis: Lessons from the COVID-19 Pandemic. Accounting, Auditing & Accountability Journal, 34(6), 1305–1319. https://doi.org/10.1108/AAAJ-05-2021-5279
33. Leoni, G., Lai, A., Stacchezzini, R., Steccolini, I., Brammer, S., Linnenluecke, M. ve Demirag, I. (2022). The Pervasive Role of Accounting and Accountability During The COVID-19 Emergency. Accounting, Auditing & Accountability Journal, 35(1), 1–19. https://doi.org/10.1108/AAAJ-10-2021-5493
34. Maione, G., Cuccurullo, C. ve Tommasetti, A. (2023). An Algorithmic Historiography of Biodiversity Accounting Literature. Accounting, Auditing & Accountability Journal, 36(6), 1665–1694. https://doi.org/10.1108/AAAJ-06-2022-5883
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36. McBride, K., Sagitova, R. ve Cam, O. (2023). “As Bad as Bad Can Be”: Accounting for Species Extinction in The North Pacific. Accounting, Auditing & Accountability Journal, 36(6), 1574–1605. https://doi.org/10.1108/AAAJ-06-2022-5884
37. Modell, S. (2024). To Boldly Go Where No One Has Gone Before: A Critical Realist Approach to Space Accounting. Accounting, Auditing & Accountability Journal, 37(5), 1258–1282. https://doi.org/10.1108/AAAJ-09-2022-6044
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