Dijital Muhasebe Alanındaki Akademik Yayınların Bibliyometrik İncelemesi: Scopus Örneği

Yıl 2025, Cilt: 30 Sayı: 3, 114 - 131, 31.12.2025

Zeliha Sünbül Koçak

Öz

Dijital teknolojilerin muhasebe süreçlerine entegrasyonu, dijital muhasebe alanının son yıllarda hızla gelişmesine ve akademik literatürde önemli bir araştırma sahası haline gelmesine neden olmuştur. Bu çalışma, dijital muhasebe literatürünü kapsamlı bir çerçevede inceleyerek alanın gelişim sürecini, öne çıkan tematik eğilimlerini ve geleceğe yönelik araştırma olanaklarını ortaya koymayı amaçlamaktadır. Araştırmada bibliyometrik analiz yöntemi kullanılmıştır. Scopus veri tabanından elde edilen ve 2004–2025 dönemini kapsayan 1001 adet akademik makale, R tabanlı Biblioshiny yazılımı aracılığıyla analiz edilmiştir. Yayın eğilimleri, en üretken yazar ve dergiler, atıf yapıları ve anahtar kelime kümelenmelerine ilişkin göstergeler ayrıntılı biçimde değerlendirilmiştir. Bulgular, dijital muhasebe alanında 2018 sonrası belirgin bir ivmelenme yaşandığını; en üretken yazarın Al-Okaily, en üretken derginin ise International Journal of Digital Accounting Research olduğunu göstermektedir. En çok atıf alan çalışma De Villiers ve diğerleri (2014) olup, entegre raporlama ve sürdürülebilirlik tabanlı araştırma temalarının literatürün merkezinde yer aldığı belirlenmiştir. Ayrıca yapay zeka, blokzincir ve sürdürülebilir kalkınma odaklı çalışmaların hızla yükselen alt temalar olduğu görülmüştür. Analiz sonuçları, dijital muhasebenin teknik bir dönüşüm sürecinin ötesine geçerek stratejik, yönetsel ve disiplinlerarası bir paradigma değişimi niteliği taşıdığını ortaya koymaktadır. Bu kapsamda çalışma, araştırmacılar, meslek mensupları ve politika yapıcılar için dijitalleşme sürecine yönelik bütüncül bir bakış açısı ve stratejik öneriler sunmaktadır.

Anahtar Kelimeler

Dijital Muhasebe , Bibliyometrik Analiz , Yapay Zeka , Blokzincir

A Bibliometric Analysis of Academic Publications in The Field of Digital Accounting: The Scopus Case

Öz

The integration of digital technologies into accounting processes has accelerated the development of the digital accounting field in recent years, transforming it into a prominent area of scholarly inquiry. This study aims to provide a comprehensive examination of the digital accounting literature by identifying its developmental trajectory, prevailing thematic trends, and emerging avenues for future research. A bibliometric analysis was conducted using data retrieved from the Scopus database. A total of 1001 academic articles published between 2004 and 2025 were analyzed through the R-based Biblioshiny software. Publication trends, the most productive authors and journals, citation structures, and keyword co-occurrence clusters were evaluated in detail. The findings reveal a marked surge in digital accounting research after 2018; Al-Okaily, appears as the most productive author, while the International Journal of Digital Accounting Research stands out as the most prolific journal. The most cited study is De Villiers et al. (2014), indicating that integrated reporting and sustainability-oriented themes are central within the literature. Moreover, research on artificial intelligence, blockchain, and sustainable development has emerged as rapidly growing subthemes. Overall, the results demonstrate that digital accounting has evolved beyond a purely technical transformation, representing a strategic, managerial, and interdisciplinary paradigm shift. Accordingly, this study offers researchers, practitioners, and policymakers a holistic perspective and strategic recommendations regarding the ongoing digitalization of accounting.

Anahtar Kelimeler

Digital Accounting , Bibliometric Analysis , Artificial Intelligence , Blockchain

Kaynakça

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