Bibliometric Analyse of the Articles in the Field of Accounting Education and Turkey’s Position

Year 2021, Volume: 13 Issue: 24, 181 - 195, 10.05.2021

Abdüssamed Koç , Selahattin Karabınar

https://doi.org/10.20990/kilisiibfakademik.715885

Cited By: 7

Abstract

Purpose: The aim of this study is to reveal the current view of international scientific studies in the field of accounting education and to determine numerically Turkey's place in the rating
Design/Methodology: In this study, bibliometric analysis technique has been employed. Co-word and co-citation analysis were done. The necessary data were obtained from the Web of Science database.
Findings: Among the 719 academic publications reviewed, the most publishing country in the reviewed articles is the USA, Deakin University is the most publishing institutions, and while most published author is Steven Dellaportas, 21 Articles published from Turkey, which puts Turkey in an above-average position. But only 3 of the 21 articles are in the SSCI database. It is noteworthy that the most cited areas of the publications studied consist of studies on ethics in accounting Education.
Limitations: International publications were obtained solely from the Web of Science, the other indexes were ignored.
Originality/Value: A qualitative evaluation of international publications in the field of accounting education has been made. The place of Turkey in these studies consists in explaining the originality of this work.

Keywords

Accounting Education, Bibliometric Analyse, Co-Word Analyse, Co-Citation Analyse

Muhasebe Eğitimi Alanındaki Uluslararası Bilimsel Çalışmaların Bibliyometrik Analizi ve Türkiye’nin Konumu

Abstract

Amaç: Bu çalışmanın amacı muhasebe eğitimi alanında yapılmış uluslararası bilimsel çalışmaların güncel görünümünü ortaya koymak ve bu çalışmaların içerisinden Türkiye’nin yerini sayısal olarak hesaplamaktır.
Tasarım/Yöntem: Bu çalışmada bibliyometrik analiz tekniği kullanılmıştır. Ortak kelime (co-word) ve ortak-atıf (co-citation) analizleri yapılmıştır Gerekli veriler Web of Science (WOS) veri tabanından edinilmiştir.
Bulgular: İncelenen 719 yayının içerisinde en çok yayın yapılan ülke ABD, En çok yayın yapılan kurum Deakin Üniversitesi, en çok yayın yapan yazar Steven Dellaportas olurken, Türkiye’den 21 yayın yapılmış ve bu Türkiye’yi ortalamanın üzeride bir konuma taşımaktadır. Ancak yapılan 21 yayının sadece 3 tanesi WOS’un en prestijli veri tabanı olan SSCI veri tabanında yer almaktadır. İncelenen yayınların en çok atıf alanlarının muhasebe eğitiminde etik üzerine çalışmalardan oluşması dikkat çekmektedir.
Sınırlılıklar: Uluslararası yayınlar sadece Web of Science den elde edilmiş, diğer indeksler gözardı edilmiştir.
Özgünlük/Değer: Muhasebe eğitimi alanında yapılan uluslararası yayınların içerisinde Türkiye’nin yerinin araştırılması bu çalışmanın özgünlüğünü oluşturmaktadır.

Keywords

Muhasebe Eğitimi, Bibliyometrik Analiz, Ortak Kelime Analizi, Ortak Atıf Analizi

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