Muhasebe Denetimi Alanındaki Yayınların Geleneksel Bibliyometrik Yöntemler ve CiteSpace Tabanlı Görsel Haritalama Teknikleri ile Analizi

Yıl 2023, Cilt: 18 Sayı: 1, 162 - 186, 01.04.2023

Feden Koç Osman Bayri

https://doi.org/10.17153/oguiibf.1233546

Öz

Bu çalışmanın amacı, Web of Science Core Collection veri tabanında "Muhasebe Denetimi" alanında 2017-2021 yılları arasında yayınlanmış 1.655 yayının, CiteSpace analiz tekniği ve geleneksel bibliyometrik analiz yöntemi olmak üzere iki farklı analiz yöntemi ile analiz edilmesidir. Çalışmada, CiteSpace kullanılarak bibliyografik verilere dayalı muhasebe denetimi konusunu analiz etmek için atıf patlama modeli, bindirme harita modeli, en büyük kümelerin zaman çizelgesi, ana kümeler (majör uzmanlıklar) analiz teknikleri ve carrot2 kümeleme modeli kullanılmıştır. Çalışma kapsamında elde edilen bulguların muhasebe denetimi konusunda gelecekte yapılacak çalışmalara yol göstermesi amaçlanmaktadır.

Anahtar Kelimeler

Muhasebe Denetimi, Görsel Haritalama Teknikleri, CiteSpace, Bibliyometrik Analiz, Veri Madenciliği, Accounting Auditing, Visual Mapping Techniques, Bibliometric Analysis, Data Mining

Analysis of Publications in the Field of Accounting Auditing with Traditional Bibliometric Methods and CiteSpace Based Visual Mapping Techniques

Öz

The aim of this study is to analyze 1,655 publications published between 2017-2021 in the field of “Accounting Auditing” in the Web of Science Core Collection database, with two different analysis methods, CiteSpace analysis technique and traditional bibliometric analysis method, within the scope of modern visual mapping techniques. The study used the citation explosion model, overlay map model, timeline of the largest clusters, major clusters (major specializations) analysis techniques and carrot2 clustering model to analyze the accounting auditing subject based on bibliographic data using CiteSpace visual mapping techniques. It is aimed that the findings obtained within the scope of the study will guide future studies on accounting auditing.

Anahtar Kelimeler

CiteSpace, Accounting Auditing, Visual Mapping Techniques, Bibliometric Analysis, Data Mining

Kaynakça

• Al, U. (2008). “Scientific Publication Policy of Turkey: A Bibliometric Approach Based on Citation Indexes”. Hacettepe University, Institute of Social Sciences, Department of Information and Records Management, Doctoral Thesis.
• Carrot Search (2021). “Carrot Search: Document Clustering and Visualization Software”. retrieved from https://carrotsearch.com/, (Access: 10.12.2021).
• Chen, C. (2006). “CiteSpace II: Detecting and Visualizing Emerging Trends and Transient Patterns in Scientific Literature”. Journal of the American Society for Information Science and Technology. Vol. 57, No. 3: 359–77. doi: https://doi.org/10.1002/asi.20317.
• Chen, C. (2011). ‘Predictive Effects of Structural Variation on Citation Counts’. Journal of the American Society for Information Science and Technology. Vol. 63, No. 3: 431–49. doi: 10.1002/asi.21694.
• Chen, C., Hu, Z., Shengbo L. and Teseng, H. (2012). “Emerging Trends in Regenerative Medicine: A Scientometric Analysis in CiteSpace”. Expert Opinion on Biological Therapy. Vol. 12, No. 5: 593–608. doi: 10.1517/14712598.2012.674507.
• Chen, C., Ibekwe-Sanjuan, F. and Hou, J. (2010). “The Structure and Dynamics of Co-Citation Clusters: A Multiple-Perspective Co-Citation Analysis”. Journal of the American Society for Information Science and Technology. Vol. 61, No. 7: 1386–1409. doi: 10.1002/asi.21309.
• CiteSpace, (2018). “CiteSpace”.
• Cobo, M., López-Herrera, A. G., Herrera-Viedma, E. Herrera, F. (2011). “Science Mapping Software Tools: Review, Analysis, and Cooperative Study Among Tools”. Journal of the American Society for Information Science and Technology. Vol. 62, No. 7: 1382–1402. doi: 10.1002/asi.21525.
• Du, Y., Chen, S. and Tang, L. (2021). “The Research Progress and Development Trend of Carbon Accounting: An Analysis Based on CiteSpace”. China-USA Business Review Vol. 20, No. 4: 185–201. doi: 10.17265/1537-1514/2021.04.004.
• Gao, Y. and Ning, M. (2021). “A Visualization Analysis of Environmental Accounting Research Based on CiteSpace”. Pp. 99–113 in IEIS 2020, edited by M. Li, G. Bohács, G. Hua, D. Gong, and X. Shang. Singapore: Springer. Google Books Ngram Viewer (2021). “Google Books Ngram Viewer”. retrieved from https://books.google.com/ngrams, (Access: 11.11.2021).
• Güney, S., Sarı. S. S. (2015). “Internal in Ensuring The Efficiency Of Accounting Audit The Role of Control”. Journal of Social Sciences Institute. No. 5: 62-80.
• Güredin, E. (1995). Accounting Audit and Financial Analysis, Anadolu University Publications, 2th Ed, No: 835, Turkey: Eskişehir.
• Keleş, D. (2022). “Visual Network Mapping Aid Bibliometric Analysis of International Studies on Internal Audit”. Journal of Uşak University Faculty of Applied Sciences. Vol. 2, No. 1: 42-58.
• Kurbanova, M. and Cavlak, H. (2021). “Bibliometric Analysis of Articles in The Field of Blokchain and Audit. TİDE Academia Research. Vol. 3, No. 2: 213-246.
• Lawani, S. M. (1981). “Bibliyometrics: Its Theoretical Foundations, Methods and Applications”. International Journal of Libraries and Information Services. Vol. 31, No. 4: 294–95. doi: https://doi.org/10.1515/libr.1981.31.1.294.
• Maia, S. C., de Benedicto, G. C., do Prado, J. W., Robb, D. A., de Almeida Bispo, O. N., de Brito, M. J. (2019). “Mapping the Literature on Credit Unions: A Bibliometric Investigation Grounded in Scopus and Web of Science”. Scientometrics. Vol. 120, No. 3: 929–60. doi: 10.1007/s11192-019-03165-1.
• Merigó, J. M. and Yang, J.-B. (2017). “Accounting Research: A Bibliometric Analysis: Accounting Research: A Bibliometric Analysis”. Australian Accounting Review 27(1):71–100. doi: 10.1111/auar.12109.
• Mou, J., Cui, Y. and Kurcz, K. (2019). “Bıblıometrıc and Vısualızed Analysıs of Research on Major E-Commerce Journals Usıng Cıtespace”. Journal of Electronic Commerce Research Vol. 20, No. 4: 219–37.
• Öztürk, S. and Yılmaz, C. (2018). “Investigation of Studies in Audit and Forensic Accounting with Bibliometric Analysis Technique”. Black SEA International Scientific Journal. Vol. 39, No. 39: 173-188. https://doi.org/10.17498/kdeniz.406270
• Xia, D. and Wang, L. (2020). “Hot Topics and Frontier Analysis of International Accounting Research Based on CiteSpace”. pp. 305–9 in 2020 International Conference on Computer Science and Management Technology (ICCSMT).
• Xue, W., Li, H., Ali, R. and Ramiz, Ur Rehman, R. (2020). “Knowledge Mapping of Corporate Financial Performance Research: A Visual Analysis Using Cite Space and Ucinet”. Sustainability, Vol. 12, No. 9 :1–21. doi: 10.3390/su12093554.
• Zhou, W., Chen, Q. and Meng, S. (2019). “Knowledge Mapping of Credit Risk Research: Scientometrics Analysis Using CiteSpace”. Economic Research- Ekonomska Istraživanja, Vol. 32, No. 1: 3451–78. doi: 10.1080/1331677X.2019.1660202.