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

Cited By: 2

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

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