Web Of Science (WOS) Veri Tabanına Göre Yeşil Muhasebe Alanında Yapılan Çalışmaların Bibliyometrik Analizi (1992-2024)

Yıl 2025, Sayı: 58, 225 - 241, 30.12.2025

Tevfik Eren , Ali Kurnaz , Semih Büyükipekci

https://doi.org/10.52642/susbed.1776843

Öz

Bu çalışma yeşil muhasebe alanında yapılmış olan çalışmaların bibliyometrik analizi amacı ile yapılmıştır. Bu kapsamda Web of Science (WOS) veri tabanında taranan yayınlar 30.03.2024 tarihi itibari ile WoS veri tabanının arama kısmına “green accounting” anahtar kelimesi yazılmış ve bütün WoSCore Collection kriterleri seçilerek arama yapılmıştır. Arama sonucunda 1992 yılı öncesi yeşil muhasebe alanına ilişkin bir çalışmaya rastlanılmamış, 1992-2024 yılları arasında 250 adet çalışmaya ulaşılmıştır. En fazla yayının 2013 yılında yapıldığı görülmektedir. İncelenen çalışmaların 118 çalışma ile en fazla ekonomi alanında yer aldığı, yayın bazında değerlendirildiğinde ise ABD’nin 61 çalışma ile alana en fazla katkı sağlayan ülke olduğu belirlenmiştir. Yeşil muhasebe alanına en fazla katkı sağlayan kurumun The World Bank olduğu, en fazla atıf alan yazarların Nicholas Z. Muller, Robert Mendelsohn olduğu tespit edilmiştir. Son olarak çalışmada, ortak yazar, ortak kurum ağları, ortak ülke ağları, anahtar kelime, metinlerin bibliyografik eşleşme ve yazarların ortak atıf analizleri yapılarak haritalamalar yapılmış, tartışma ve sonuç ortaya konulmuştur.

Anahtar Kelimeler

Yeşil Muhasebe , Bibliyometrik Analiz , Tematik Kümeler

Bibliometric Analysis of Studies in the Field of Green Accounting Based on the Web of Science (WOS) Database (1992–2024)

Öz

This study was conducted to perform a bibliometric analysis of research in the field of green accounting. In this context, publications indexed in the Web of Science (WoS) database were examined. As of March 30, 2024, a search was conducted in the WoS database using the keyword “green accounting”, with all WoS Core Collection criteria selected. The search results revealed no studies related to green accounting prior to 1992, while 250 studies were identified between 1992 and 2024. The highest number of publications was recorded in 2013. Among the analyzed studies, economics was found to be the most prominent research field, encompassing 118 publications. In terms of country-based contributions, the United States led the field with 61 studies. The World Bank was identified as the institution contributing the most to green accounting research. Additionally, Nicholas Z. Muller and Robert Mendelsohn were determined to be the most highly cited authors in the field. Furthermore, the study conducted co-authorship, institutional collaboration, and country collaboration network analyses, along with keyword mapping, bibliographic coupling of texts, and co-citation analysis of authors. Based on these analyses, visual mappings were created, and the discussion and conclusions were presented.

Anahtar Kelimeler

Green Accounting , Bibliometric Analysis , Thematic Clusters

Kaynakça

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