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BIBLIOMETRIC ANALYSIS OF THE POSTGRADUATE THESES WRITTEN IN TURKEY ON ACCOUNTING QUALITY

Yıl 2022, , 213 - 245, 01.07.2022
https://doi.org/10.29067/muvu.980634

Öz

In this bibliometric analysis, 69 postgraduate theses written in Turkey on accounting quality, available at CoHE National Thesis Center, were examined in terms of subject, year, institution, author, advisor, language, type, scope, method, number of pages, number and frequency of keywords. SPSS and Excel were used to process the data, and quantitative descriptive analysis methods of frequency and percentage were used for the analysis.
As a result, it was found that the theses were written mostly in Turkish (85.5%) on "earnings management (37.7%)" and generally at Marmara University (11.6%) in 2019; most of them (65.2%) were carried out within the context of the businesses in BIST 100; all of them were conducted using a quantitative research method; and SPSS (36.2%) was the most commonly used statistical program. It was also found that 56.5% of the thesis advisers were professors; 30.4% of the theses had a page number ranging from 101 to 150; 26.1% of the theses included 4 keywords; and "earnings management" (28 times) was the most common keyword.

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MUHASEBE KALİTESİ KONUSU KAPSAMINDA TÜRKİYE’DE YAZILAN LİSANSÜSTÜ TEZLERİN BİBLİYOMETRİK ANALİZİ

Yıl 2022, , 213 - 245, 01.07.2022
https://doi.org/10.29067/muvu.980634

Öz

Muhasebe kalitesi konusunda Türkiye’de yazılan lisansüstü tezlerin bibliyometrik analizinin yapıldığı bu çalışmada YÖK Ulusal Tez Merkezi’ndeki erişime açık 69 tez konu, yıl, kurum, yazar, danışman, dil, tür, kapsam, yöntem, sayfa sayısı, anahtar kelime sayısı ve sıklığı açısından incelenmiştir. Verilerin işlenmesinde SPSS ve Excel, analizinde ise nicel betimsel analiz yöntemlerinden frekans ve yüzde analizleri kullanılmıştır. Sonuçta en fazla tezin (%37,7) “kâr yönetimi” konusunda, Türkçe (%85,5) ve genellikle 2019 yılında, Marmara Üniversitesi’nde (%11,6) yazıldığı; BIST 100’e kayıtlı işletmeleri (%65,2) kapsadığı ve tezlerin tamamında nicel araştırma yapıldığı; SPSS’nin (%36,2) en çok kullanılan istatistiksel program olduğu görülmüştür. Danışmanların %56,5’inin Prof. Dr. unvanlı olduğu; tezlerin %30,4’ünün sayfa sayısının 101-150 arasında olduğu; %26,1’nin 4 anahtar kelimeye yer verdiği ve “kâr yönetimi”nin (28 kez) en çok tekrar eden anahtar kelime olduğu tespit edilmiştir.

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  • Wu, J., Xiong, F., & Li, C. (2019). Application of internet of things and blockchain technologies to improve accounting information quality. IEEE Access, 7, 100090–100098. https://doi.org/10.1109/ACCESS.2019.2930637
  • Yeşil, T., & Akyüz, F. (2018). Muhasebe Alanındaki Ulusal Doktora Tezlerinin Bibliyometrik Analizi. Muhasebe Bilim Dünyası Dergisi, 20(Özel), 440–472.
  • Yüce, A., & Muğan, C. Ş. (1996). Dünyada ve Türkiye’de 1990 – 1995 Arası Yapılan Muhasebe Doktora Tezlerinin Analizi ve Öneriler. Içinde Türkiye XV. Muhasebe Eğitimi Sempozyumu.
  • Yücel, S., Öncü, M. A., & Kartal, O. (2015). Türkiye ’ de Muhasebe Ve Finansal Raporlama Standartları Konularında Yayınlanmış Akademik Çalışmalar ( 2007- 2014 Arası Literatür Taraması ). Muhasebe ve Finansman Dergisi, (Ekim), 39–66.
  • Zeff, S. A., & Dyckman, T. R. (2020). Accounting and Business Research: the first 50 years, 1970–2019. Accounting and Business Research, 50(4), 360–395.
  • Zhang, D. (2019). Top management team characteristics and financial reporting quality. Accounting Review, 94(5), 349–375. https://doi.org/10.2308/accr-52360
  • Zhong, S., Geng, Y., Liu, W., Gao, C., & Chen, W. (2016). A bibliometric review on natural resource accounting during 1995–2014. Journal of Cleaner Production, 139, 122–132. https://doi.org/10.1016/j.jclepro.2016.08.039
  • Zyznarska-Dworczak, B. (2018). The development perspectives of sustainable management accounting in Central and Eastern European countries. Sustainability, 10(5), 1445. https://doi.org/10.3390/su10051445
Toplam 105 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Sayı
Yazarlar

Erol Geçici 0000-0002-3511-0176

Ahmet Vecdi Can 0000-0002-1105-144X

Yayımlanma Tarihi 1 Temmuz 2022
Gönderilme Tarihi 9 Ağustos 2021
Kabul Tarihi 4 Ekim 2021
Yayımlandığı Sayı Yıl 2022

Kaynak Göster

APA Geçici, E., & Can, A. V. (2022). MUHASEBE KALİTESİ KONUSU KAPSAMINDA TÜRKİYE’DE YAZILAN LİSANSÜSTÜ TEZLERİN BİBLİYOMETRİK ANALİZİ. Journal of Accounting and Taxation Studies, 15(2), 213-245. https://doi.org/10.29067/muvu.980634

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