MALZEME AKIŞ MALİYET MUHASEBESİ ALANINDAKİ ÇALIŞMALARIN BİBLİYOMETRİK ANALİZİ

Öz

Bu çalışmanın amacı, Malzeme Akış Maliyet Muhasebesi (MFCA) ile ilgili yayınlanmış çalışmaları bibliyometrik analiz yöntemiyle incelemektir. Bu doğrultuda, MFCA alanındaki çalışmalar WoSviwer yöntemi ile Web of Science (WoS) veri tabanı esas alınarak analiz edilmiştir. Çalışmanın bulgularına göre, MFCA literatürü 1985 yılına kadar uzanmakla birlikte, en fazla yayının 2015 yılında yapıldığı belirlenmiştir. Anahtar kelime analizinde “material flow cost accounting” ifadesi 70 tekrar ile en çok tercih edilen anahtar kelime olurken, çalışmaların büyük bir kısmının makalelerden oluştuğu gözlemlenmiştir. Alanın en etkili yazarı, 21 yayın ve 3.222 atıf ile F. Krausmann olarak öne çıkarken, en etkili dergi 58 yayın ile “Journal of Cleaner Production” olmuştur. Diğer yandan MFCA ile ilgili en fazla yayın yapan ülke Çin olurken, atıf analizine göre en çok atıf alan ülke Avusturya olmuştur. En çok atıf alan çalışma ise Krausmann’ın 2009 yılında “Ecological Economics” dergisinde yayımladığı "Growth in Global Materials Use, GDP, and Population During the 20th Century" başlıklı çalışmasıdır.

Anahtar Kelimeler

• MALZEME AKIŞ MALİYET MUHASEBESİ
• ÇEVRESEL YÖNETİM MUHASEBESİ
• BİBLİYOMETRİK ANALİZ

THE BIBLIOMETRIC ANALYSIS OF STUDIES IN THE FIELD OF MATERIAL FLOW COST ACCOUNTING

Öz

The aim of this study is to examine the published research on Material Flow Cost Accounting (MFCA) through bibliometric analysis. In this context, studies in the field of MFCA were analyzed based on the Web of Science (WoS) database using the WoSviewer method. According to the findings, while the MFCA literature dates back to 1985, the highest number of publications was recorded in 2015. Keyword analysis revealed that "material flow cost accounting" was the most frequently used keyword, appearing 70 times, and the majority of the studies were composed of articles. The most influential author in the field was F. Krausmann, with 21 publications and 3,222 citations, while the most impactful journal was the Journal of Cleaner Production, with 58 publications. China was identified as the country with the highest number of MFCA-related publications, while Austria ranked first in citation count. The most cited study was Krausmann’s 2009 paper titled "Growth in Global Materials Use, GDP, and Population During the 20th Century," published in Ecological Economic.

Anahtar Kelimeler

• MATERIAL FLOW COST ACCOUNTING
• ENVIRONMENTAL MANAGEMENT ACCOUNTING
• BIBLIOMETRIC ANALYSIS

Kaynakça

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