BIBLIOMETRIC ANALYSIS OF STUDIES ON SUSTAINABILITY AND ARTIFICIAL INTELLIGENCE IN ACCOUNTING EDUCATION

Yıl 2025, Sayı: Türkiye Muhasebe Eğitim Sempozyumu Özel Sayısı, - , 27.12.2025

Serkan Akın , Ahmet Tanç

Öz

The integration of artificial intelligence (AI) and sustainability into accounting education is gaining attention due to the growing demand for professionals skilled in AI-focused accounting education and sustainability reporting. The aim of this study is to analyze research trends in accounting education related to sustainability and artificial intelligence, identify key academics, thematic clusters, and gaps in existing literature. Bibliometric analysis and content analysis were used as methods in this study. In the bibliometric analysis, Web of Science data was used to identify research trends, key academics, and thematic clusters. The VOSviewer program was used to generate visualizations and clustered maps. The study analyzed 3,523 articles related to sustainability and artificial intelligence in accounting education published over the past 10 years. Based on the results obtained, the studies were explained using specific tables and maps according to years, countries, authors, and inter-author citation relationships. The study contributes to academic discourse by highlighting research gaps and future directions. It also provides recommendations for educators and policymakers on aligning accounting education with technological and sustainability developments.

Anahtar Kelimeler

Artificial Intelligence , Sustainability , Accounting Education , Bibliometric Analysis , ESG Reporting

MUHASEBE EĞİTİMİNDE SÜRDÜRÜLEBİLİRLİK VE YAPAY ZEKÂ ÜZERİNE YAPILAN ÇALIŞMALARIN BİBLİYOMETRİK ANALİZİ

Öz

Yapay zekâ (YZ) ve sürdürülebilirliğin muhasebe eğitimine entegrasyonu, YZ odaklı muhasebe eğitimi ve sürdürülebilirlik raporlaması konusunda yetenekli profesyonellere yönelik artan talep nedeniyle dikkat çekmektedir. Çalışmanın amacı, muhasebe eğitiminde sürdürülebilirlik ve yapay zekâ konusundaki araştırma eğilimlerini analiz etmek, kilit akademisyenleri, tematik kümeleri ve mevcut literatürdeki boşlukları belirlemektir. Çalışmada yöntem olarak bibliyometrik analiz ve içerik analizi kullanılmıştır. Bibliyometrik analizde, araştırma eğilimlerini, kilit akademisyenleri ve tematik kümeleri belirlemek için Web of Science verilerinden faydalanılmıştır. Görselleştirme ve kümelenmiş haritaları çıkartmak için VOSviewer programı kullanılmıştır. Araştırmada son 10 yılda yapılan muhasebe eğitiminde sürdürülebilirlik ve yapay zekâ ile ilgili 3.523 makale analiz edilmiştir. Elde edilen sonuçlar ışığında çalışmalar; yıllara, ülkelere, yazarlara, yazarlar arası atıf ilişkisine göre belirli tablo ve haritalarla açıklanmaya çalışılmıştır. Çalışma, araştırma boşlukları ve gelecekteki yönelimleri vurgulayarak akademik literatüre katkıda bulunmaktadır. Aynı zamanda muhasebe eğitimini teknolojik ve sürdürülebilirlik gelişmeleriyle uyumlu hale getirmede eğitimciler ve politika yapıcılar için önerilerde bulunmaktadır.

Anahtar Kelimeler

Yapay Zeka , Sürdürülebilirlik , Muhasebe Eğitimi , Bibliyometrik Analiz , ESG RAPORLAMASI

Etik Beyan

Bu çalışma, yazarlar tarafından özgün olarak hazırlanmış olup, daha önce herhangi bir yerde yayımlanmamış ve halihazırda başka bir dergide değerlendirme sürecine alınmamıştır. Çalışmada adı geçen tüm yazarlar, araştırmanın tasarımı, yürütülmesi, analiz edilmesi ve yazım aşamalarına akademik anlamda katkı sağlamıştır. Çalışmada kullanılan veri setlerine ihtiyaç duyulması hâlinde erişim imkânı sağlanacaktır. Yayımlanan makalede önemli bir hata ya da eksiklik fark edilmesi durumunda, yazarlar bu durumu derginin editör kuruluna bildirmeyi taahhüt eder. Bu araştırma kapsamında etik kurul onayı gerektiren bir durum bulunmamaktadır. Çalışmada yürürlükteki telif haklarına ve ilgili mevzuata titizlikle uyulmuş, telife tabi materyaller gerekli izinler alınarak kullanılmış ve tüm kaynaklara uygun biçimde atıf yapılmıştır.

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