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Türkiye'de Muhasebe Doktora Tezlerinde Atıf Yapılan Yabancı Dergiler Üzerine Bir İnceleme

Year 2022, Volume: 24 Issue: 4, 908 - 935, 31.12.2022

Mustafa Kıllı , Yusuf Işık

https://doi.org/10.31460/mbdd.1039417
Cited By: 1

Abstract

Bu çalışma, muhasebe alanında yapılan doktora araştırmalarında, yurtdışında yayınlanan muhasebe dergilerinin kullanım düzeyini belirlemek amacıyla hazırlanmıştır. Araştırmanın veri seti, Türkiye'de 2010-2020 yılları arasında muhasebe alanında yazılan doktora tezlerinden oluşmaktadır. En çok atıf alan yabancı dergi listesi, 2010-2020 yılları arasında muhasebe alanında yazılmış doktora tezlerindeki atıflar esas alınarak belirlenmiştir. Araştırma sonucunda en çok atıf alan ilk üç yabancı derginin “The Accounting Review”, “Journal of Accounting and Economic” ve “Journal of Accounting Research” olduğu belirlenmiştir.

Keywords

Muhasebe Tezleri Muhasebe Dergileri Atıf Analizi

References

  • Beattie, V., & Goodacre, A. (2006). A new method for ranking academic journals in accounting and finance. Accounting and Business Research, 36(2), 65-91.
  • Bonner, S. E., Hesford, J. W., Van der Stede, W. A., & Young, S. M. (2006). The most influential journals in academic accounting. Accounting, Organizations and Society, 31(7), 663-685.
  • Bornmann, L., & Daniel, H. D. (2008). What do citation counts measure? A review of studies on citing behavior. Journal of Documentation. 64(1) ,45-80.
  • Brown, L. D., & Gardner, J. C. (1985). Applying citation analysis to evaluate the research contributions of accounting faculty and doctoral programs. Accounting Review, 262-277.
  • Chan, K. C., & Liano, K. (2009). Threshold citation analysis of influential articles, journals, institutions and researchers in accounting. Accounting & Finance, 49(1), 59-74.
  • Chan, K. C., Seow, G. S., & Tam, K. (2009). Ranking accounting journals using dissertation citation analysis: A research note. Accounting, Organizations and Society, 34(6-7), 875-885.
  • Cook, W. D., Raviv, T. & Richardson, A. J. (2010). Aggregating incomplete lists of journal rankings: An application to academic accounting journals. Acounting Perspektive, 9 (3), 217-235.
  • Coyne, J. G., Summers, S. L., Williams, B., & Wood, D. A. (2010). Accounting program research rankings by topical area and methodology. Issues in Accounting Education, 25(4), 631-654.
  • Doğan, Ö., & Altınkaynak, F. (2019). Muhasebe ve Finans Alanında Yazılmış Lisansüstü Tezlere Yönelik Bir İçerik Analizi. İşletme Bilimi Dergisi, 7(1), 131-150.
  • Guffey, D. M. & Harp, N. L. (2016). The Journal of Management Accounting Research: A Content and Citation Analysis of the First 25 Years. Journal of Management Accounting Research, 29 (3), 93-110.
  • Hamurcu, M. & Eren, T. (2017). Seçince Citation Index (SCI) Kapsamında Dergi Seçimi için Analitik Ağ Süreci Yönteminin Kullanılması. Harran University Journal of Engineering, 2(2), 54-70.
  • Pechlaner, H., Zehrer, A., Matzler, K. & Abfalter, D. (2004). A Ranking of International Tourism and Hospitality Journals. Journal of Travel Research, 42, 328-332.
  • Ilieva-Koleva, D., Tsvetkova, R. and Genova, R. (2016). The Impact Factor Defined. Retrieved from https://www.researchgate. net/publication/312625463. (Access Date: 2021, 26 October).
  • McRae, T. W. (1974). A citational analysis of the accounting information network. Journal of Accounting Research, 80-92. Reinstein, A., & Calderon, T. G. (2006). Examining accounting departments’ rankings of the quality of accounting journals. Critical Perspectives on Accounting, 17(4), 457-490.
  • Valderrama, P., Escabias, M., Valderrama, M., JimenezContreras, E. & Baca, P. (2020). Influential Variables in The Journal Impact Factor of Dentistry Journals, Heliyon, 6 (3), 1-4.
  • White, E. C. (1985). Bibliometrics: From curiosity to convention. Special Libraries, 76(1), 35-42.
  • Zeff, S. A. (1996). A study of academic research journals in accounting. Accounting Horizons, 10(3), 158.

AN ANALYSIS ON CITED FOREIGN JOURNALS IN ACCOUNTING DOCTORAL THESES IN TURKEY

Year 2022, Volume: 24 Issue: 4, 908 - 935, 31.12.2022

Mustafa Kıllı , Yusuf Işık

https://doi.org/10.31460/mbdd.1039417
Cited By: 1

Abstract

This study was prepared with the aim of determining the level of use with references to accounting journals published abroad in order to guide researchers in their publication preference. The data set of the research consists of doctoral theses in the field of accounting between 2010-2020 years in Turkey. The most cited foreign journal list was determined based on the citations of the doctoral theses written between 2010-2020 in the field of accounting to the journals published abroad. As a result of the research, it has been determined that the top three most cited foreign journals are “The Accounting Review”, “Journal of Accounting and Economic” and “Journal of Accounting Research”.

Keywords

Accounting Theses Accounting Journals Cited Analysis

References

  • Beattie, V., & Goodacre, A. (2006). A new method for ranking academic journals in accounting and finance. Accounting and Business Research, 36(2), 65-91.
  • Bonner, S. E., Hesford, J. W., Van der Stede, W. A., & Young, S. M. (2006). The most influential journals in academic accounting. Accounting, Organizations and Society, 31(7), 663-685.
  • Bornmann, L., & Daniel, H. D. (2008). What do citation counts measure? A review of studies on citing behavior. Journal of Documentation. 64(1) ,45-80.
  • Brown, L. D., & Gardner, J. C. (1985). Applying citation analysis to evaluate the research contributions of accounting faculty and doctoral programs. Accounting Review, 262-277.
  • Chan, K. C., & Liano, K. (2009). Threshold citation analysis of influential articles, journals, institutions and researchers in accounting. Accounting & Finance, 49(1), 59-74.
  • Chan, K. C., Seow, G. S., & Tam, K. (2009). Ranking accounting journals using dissertation citation analysis: A research note. Accounting, Organizations and Society, 34(6-7), 875-885.
  • Cook, W. D., Raviv, T. & Richardson, A. J. (2010). Aggregating incomplete lists of journal rankings: An application to academic accounting journals. Acounting Perspektive, 9 (3), 217-235.
  • Coyne, J. G., Summers, S. L., Williams, B., & Wood, D. A. (2010). Accounting program research rankings by topical area and methodology. Issues in Accounting Education, 25(4), 631-654.
  • Doğan, Ö., & Altınkaynak, F. (2019). Muhasebe ve Finans Alanında Yazılmış Lisansüstü Tezlere Yönelik Bir İçerik Analizi. İşletme Bilimi Dergisi, 7(1), 131-150.
  • Guffey, D. M. & Harp, N. L. (2016). The Journal of Management Accounting Research: A Content and Citation Analysis of the First 25 Years. Journal of Management Accounting Research, 29 (3), 93-110.
  • Hamurcu, M. & Eren, T. (2017). Seçince Citation Index (SCI) Kapsamında Dergi Seçimi için Analitik Ağ Süreci Yönteminin Kullanılması. Harran University Journal of Engineering, 2(2), 54-70.
  • Pechlaner, H., Zehrer, A., Matzler, K. & Abfalter, D. (2004). A Ranking of International Tourism and Hospitality Journals. Journal of Travel Research, 42, 328-332.
  • Ilieva-Koleva, D., Tsvetkova, R. and Genova, R. (2016). The Impact Factor Defined. Retrieved from https://www.researchgate. net/publication/312625463. (Access Date: 2021, 26 October).
  • McRae, T. W. (1974). A citational analysis of the accounting information network. Journal of Accounting Research, 80-92. Reinstein, A., & Calderon, T. G. (2006). Examining accounting departments’ rankings of the quality of accounting journals. Critical Perspectives on Accounting, 17(4), 457-490.
  • Valderrama, P., Escabias, M., Valderrama, M., JimenezContreras, E. & Baca, P. (2020). Influential Variables in The Journal Impact Factor of Dentistry Journals, Heliyon, 6 (3), 1-4.
  • White, E. C. (1985). Bibliometrics: From curiosity to convention. Special Libraries, 76(1), 35-42.
  • Zeff, S. A. (1996). A study of academic research journals in accounting. Accounting Horizons, 10(3), 158.
There are 17 citations in total.

Details

Primary Language English
Subjects Business Administration
Journal Section MAIN SECTION
Authors

Mustafa Kıllı 0000-0002-9283-9852

Yusuf Işık 0000-0001-5842-4365

Early Pub Date December 18, 2022
Publication Date December 31, 2022
Submission Date December 21, 2021
Published in Issue Year 2022 Volume: 24 Issue: 4

Cite

APA Kıllı, M., & Işık, Y. (2022). AN ANALYSIS ON CITED FOREIGN JOURNALS IN ACCOUNTING DOCTORAL THESES IN TURKEY. Muhasebe Bilim Dünyası Dergisi, 24(4), 908-935. https://doi.org/10.31460/mbdd.1039417

Cited By

Bibliometric Analysis of Academic Studies in the Field of Internal Audit and Determination of Factors Affecting their Citations
Gaziantep University Journal of Social Sciences
https://doi.org/10.21547/jss.1298694
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