BIBLIOMETRIC REVIEW OF RESEARCH ON INTERNATIONAL ACCOUNTING AND FINANCIAL REPORTING STANDARDS

Öz

International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) are a set of standards that aim to use a common accounting language worldwide. The standards aim to increase the transparency and quality of financial reports. This study includes a bibliometric analysis of the literature in the Web of Science database to examine the evolution of academic studies on IAS and IFRS over the years and to identify influential publications, authors and research trends in this field. VOSviewer and Microsoft Excel were used to analyse the data obtained in the study. According to the findings of the study, it was determined that between 1972 and 2025, most of the researches were conducted in the category of business finance and the subject of business economics, the majority of the publications were published in English, the country with the highest number of publications was the United States of America, and most of the researches were published in journals with ESCI index. The journals that produce most of the publications related to the topic are Accounting in Europe, Australian Accounting Review and International Journal of Accounting. Results demonstrate that research predominantly utilizes the keywords IFRS, International Financial Reporting Standards, and financial reporting. According to the publisher information, it was found that most of the research were published in Emerald Group Publishing, Wiley and Elsevier. In addition, Chand P., Patel C. and Tarca A. are the researchers with the most documents published in WoS, while the top three most cited authors are Barth M. E., Daske H. and Hung M., respectively.

Anahtar Kelimeler

• International Accounting Standards (IAS)
• International Financial Reporting Standards (IFRS)
• Bibliometric Analysis
• Web of Science

ULUSLARARASI MUHASEBE VE FİNANSAL RAPORLAMA STANDARTLARI ÜZERİNE YAPILAN ARAŞTIRMALARIN BİBLİYOMETRİK İNCELENMESİ

Öz

Uluslararası Muhasebe Standartları (UMS) ve Uluslararası Finansal Raporlama Standartları (UFRS) dünya genelinde ortak bir muhasebe dilinin kullanılmasını hedefleyen bir standartlar setidir. Standartlar ile finansal raporların şeffaflığı ve kalitesinin artırılması amaçlanmaktadır. Bu çalışma, UMS ve UFRS’ye yönelik akademik çalışmaların yıllar içindeki evrimini incelemek ve bu alandaki etkili yayınları, yazarları, araştırma eğilimlerini belirlemek amacıyla Web of Science (WoS) veritabanında yer alan literatürün bibliyometrik analizini içermektedir. Çalışmada elde edilen verilerin analizinde VOSviewer ve Microsoft Excel’den faydalanılmıştır. Çalışma bulgularına göre 1972-2025 yılları arasında en çok işletme finansı kategorisinde, işletme ekonomisi alanı üzerinde araştırma yapıldığı, yayınların büyük çoğunluğunun İngilizce yayın dilinde yayınlandığı, en çok yayın yapılan ülkenin Amerika Birleşik Devletleri olduğu ve en çok araştırmaların ESCI indeksli dergilerde yayınlandığı belirlenmiştir. Konu üzerinde en çok yayın üreten dergiler Accounting in Europe, Australian Accounting Review ve International Journal of Accounting olduğu görülmüştür. Bulgular araştırmalarda en fazla IFRS, International Financial Reporting Standards ve financial reporting ifadelerinin anahtar kelime olarak kullanıldığını göstermektedir. Araştırmaların yer aldığı yayıncı bilgisine göre en çok Emerald Group Publishing, Wiley ve Elsevier’de yayınlandığı bulunmuştur. Ayrıca Chand P., Patel C. ve Tarca A. WoS’ta en çok dokümanı yayınlanmış araştırmacılar olmakla birlikte, en çok atıf alan ilk üç yazarın sırasıyla Barth M. E., Daske H. ve Hung M. olduğu tespit edilmiştir.

Anahtar Kelimeler

• Uluslararası Muhasebe Standartları (IAS)
• Uluslararası Finansal Raporlama Standartları (IFRS)
• Bibliyometrik Analiz
• Web of Science

Kaynakça

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