Muhasebe Alanındaki Çalışmaların SciVal Analitiğe Dayalı Bibliyometrik Performans Analizi

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Abstract

Bu çalışmanın amacı, Scopus veri tabanında yer alan muhasebe alanındaki çalışmaların SciVal analitiğe dayalı bibliyometrik analizini yapmaktır. Bu amaç doğrultusunda Scopus veri tabanında muhasebe alanında 2012-2021 yılları arasında yapılan 52.107 çalışma incelenmiştir. İncelen çalışmalar yayın türü, ülkelere göre yayın sayısı, en fazla yayın yapan kuruluşlar, en fazla yayının yer aldığı dergiler, en fazla atıf alan yazar, en fazla çalışılan konu başlıklarına göre sınıflandırılmıştır. Çalışmanın sonucunda muhasebe alanında en fazla yayının 2021 yılında (7.844) yapıldığı, 10 yıl içerisindeki çalışmaların daha çok makale olarak (50825) olarak yayınlandığı, söz konusu alanda yapılan yayınların yaklaşık %24’nün Amerika Birleşik Devletleri (ABD)’nde (12.449 yayın) yapıldığı ve aynı zamanda ilgili alanda en fazla yayın yapan kurumun da ABD’deki National Bureau of Economic Research (663 yayın) olduğu tespit edilmiştir. Ayrıca muhasebe alanında en fazla yayına yer veren derginin Journal of Financial Economics (1.368 yayın) olduğu, söz konusu alanda en fazla atıf alan eserin ise Fama ve French (2015) tarafından kaleme alınan çalışmanın (2.187 atıf) olduğu, muhasebe alanında en fazla çalışılan konu başlıklarının ise “denetim ücretleri, denetim dışı hizmetler, denetim kalitesi” (1.870 yayın) olduğu belirlenmiştir. Son olarak muhasebe alanına en fazla yayın katkısı veren yazarın Miklos Antal Vasarhelyi (62 yayın) olduğu, ancak muhasebe alanındaki yayınlarına en fazla atıf alan (3.744 atıf sayısı), yayın başına en fazla atfı (158,2) bulunan ve yine en fazla alan ağırlıklı etki puanına (10,03) sahip olan yazarın ise Lasse Heje Pedersen olduğu ortaya konmuştur.

Abstract

The aim of the research is to conduct a bibliometric analysis of accounting studies in the Scopus/SciVal analytics. This research examined 52,107 accounting studies published between 2012 and 2021. The studies have been categorized based on the type of publication, the number of publications by country, the organizations with the most publications, the journals with the most publications, the most cited author, and the most studied topics. According to the study, the most accounting publications have been published in 2021 (7,844), the studies in the previous ten years have mostly been published as articles (50,825), and the United States (USA) accounted for approximately 24% of all publications in the field (12,449 publications). In the United States, the National Bureau of Economic Research (663 publications) has been determined to be the institution that publishes the most in the relevant field. Furthermore, the Journal of Financial Economics has the most publications in the field of accounting (1,368 publications), and the most cited work in the field is the work written by Fama and French (2015). (2,187 citations). The topics are "audit fees, non-audit services, audit quality" (1,870 publications). Finally, Miklos Antal Vasarhelyi (62 publications) has been determined to have contributed the most to the field of accounting. However, it has been discovered that Lasse Heje Pedersen has been the author with the most citations (3,744 citations) for his accounting publications, the most citations (158.2) per publication, and the highest field-weighted impact score (10.03).

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Academic interest in ESG has grown significantly in recent years. Nevertheless, bibliometric and visualization research on this topic is still insufficient. This study aims to conduct publication metrics on the literature connected with ESG and attempt to give a research agenda for future research. In this study, we used data from the Scopus database. Various bibliometric techniques, such as bibliographic coupling and co-occurrence analysis, were combined with assorted themes to present an overview. To the best of our knowledge, there is no study that analyses the bibliographic data on ESG fields; this study is a unique contribution to the literature. This study also provides an overview of the trends and trajectories with a visual and schematic frame for the research of this topic. This may help researchers understand the current trends and future research directions, and enable future authors to conduct their studies more effectively.

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Mapping the Literature on Sustainability Reporting: A Bibliometric Analysis Grounded in Scopus and Web of Science Core Collection

Oleh Pasko, Fuli Chen, Alvina Oriekhova … (2021)

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