Abstract:

The purpose of this study in Turkey is to determine the distinction of the university, year, institute, anatomy branch, teaching members who consult the theses and the prepared theses as the master's thesis - doctor's thesis. The study used the Bibliometry technique, which is of the quality research methods, and the scanning process was carried out in April 2020 by the President of the Higher Education Council (YOK) National Thesis Center page as the scanning term "Administrative Accounting", the field to be sought, the status of permission and the type of thesis parts marked in the form of "All". Following the screening, 172 sub-graduate theses were recorded at the YÖK National Thesis Center. The author has not allowed access to nine of these theses because of the fact that the thesis is very ancient, it has not been granted access due to reasons such as the absence of electronic record in the YÖK thesis center. In this study, there were 163 studies. The first thesis was prepared in 1985, and the highest number was reached in 2019 with 19 theses. There is no new text written in 1993. With 19 theses on management accounting, the most theses are prepared within the University of Marmara, the most theses are prepared at the master's level as the type of thesis, the most theses are found in the result of the study that the doctors with the title of Prof. Dr. consulted. It is believed that researchers who want to prepare a postgraduate thesis in management accounting in particular will be able to work with specialized faculty members in the field within the University of Marmara. In Turkey, it is also advised that when considering the increase in the number of universities in recent years, attention should be paid to the subject of administrative accounting in other universities.

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