ULUSLARARASI MUHASEBE EĞİTİMİ LİTERATÜR TARAMASI:1997-2008 DÖNEMİ

Year 2010, Volume: 10 Issue: 3, 885 - 910, 01.08.2010

Ayşe Necef Yereli Cevdet Kayalı Burak Özdoğan , Anıl Gacar Fatma İzmirli Ata

Abstract

Çalışmamızda, 1997-2008 dönemi itibariyle uluslararası dergilerde Muhasebe * Eğitimi konusunda, yer alan makaleler gözden geçirilerek literatür incelemesi yapılmıştır. Çalışmamızda, makaleler türlerine, konularına, kullanılan modellere, veri toplama yöntemlerine, yazar sayılarına ve yazarların çalıştığı kurumların coğrafi yerlerine göre, içerik analizi yönteminden yararlanılarak sınıflandırılmıştır. Analiz sonucunda, 1997-2008 dönemindeki “Ampirik” çalışmaların “Teorik” çalışmalardan daha fazla yer aldığı ortaya çıkmıştır. Konularına göre makalelerin sınıflandırmasında, “Müfredat ve Ders İçerikleri” konusundaki çalışmaların sayısı daha ağırlıklıdır. Belirtilen dönemde yayımlanan makalelerde daha çok “Betimsel” modelin tercih edildiği saptanmıştır. Makalelerde veri derleme yöntemi olarak öncelikle “Anket” yönteminin benimsendiği anlaşılmıştır. Araştırma kapsamında “İki Yazarlı Makalelerin Sayısı” diğerlerinden öndedir. Makale yazarlarının çalıştıkları kurumların coğrafi kökenleri açısından yapılan incelemede, kurumları “Avustralya’da olan Yazar Sayılarının En Yüksek” düzeye ulaştığı sonucuna varılmıştır

Keywords

Literatür taraması, Muhasebe eğitimi, İçerik analizi, Uluslararası muhasebe eğitimi dergileri

INTERNATIONAL ACCOUNTING EDUCATION LITERATURE REVIEW: 1997-2008 PERIOD

Abstract

With this paper, articles with the subject of “Accounting Education” that has published at 1997-2008 period in international journals has been browsed and analysed. 789 articles has been scanned from the Journal of Accounting Education,
Issues in Accounting Education, Accounting Education and Global Perspectives of Accounting Education in terms of international accounting education literature. In the study, we have classified the articles by using content analysing method
according to types of articles, subjects, models, data collection methods, author number and geographical distribution of author’s universities.
As a result of analyse, observed that the number of ampiric studies are more than the number of the theorical studies in the terms 1997-2008. About the
classification of articles into their subjects, the most common studied subject is “Curriculum and Instructions”. In the mentioned period, it has been determined
that “Descriptive Model” has appeard as the most preferred model. “The Survey Method” has been the most used method of data collection in the articles. The articles which has two authors are afore than other in considered periods of research. It has been resulted as Australia has the most number of authors according to the analyse of geographical diversification of article authors institutions

Keywords

Literature Review, Accounting Education, Key Words: Content Analysis, International Accounting Education Journals.

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