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  Citation Number 11
 Views 52
 Downloands 15
MUHASEBE ALANINDA TÜRKİYE’DEKİ TEZLERLE ULUSLARARASI ALAN ENDEKSLERİNDE TARANAN DERGİLERDE YAYINLANAN MAKALELERİN KARŞILAŞTIRILMASI
2019
Journal:  
Muhasebe ve Vergi Uygulamaları Dergisi
Author:  
Abstract:

Bilgiye ulaşabilme hızı, teknolojik olanaklardaki gelişmelere bağlı olarak her geçen gün daha da artmaktadır. Bununla birlikte içinde bulunduğumuz bilgi çağında, farklı ülkelerdeki birçok üniversite özellikle yükseköğretim alanında koordinasyon sağlayarak bilginin evrenselleştirilmesi ve bilimsel gelişmelerin ilerletilmesi adına çalışmalar yapmaktadır. Bu çalışmada, Türkiye’de 2013 - 2017 yılları arasında yazılan yüksek lisans ve doktora tez çalışmaları ile aynı tarihler arasında yazılan uluslararası elit makaleler konuları açısından karşılaştırılmıştır. Bu amaç doğrultusunda, Google Akademik metrikleri ve Scimagojr veri tabanına göre en yüksek atıf alan ve en prestijli 16 dergiden 150 makale incelenmiştir. Aynı tarih aralığında ülkemizde muhasebe alanında yazılmış 510 yüksek lisans tezi ve 103 doktora tezi de incelenmiştir. Makale ve tezlere konuları açısından içerik analizi uygulanmıştır. Elde edilen sonuçlara göre muhasebe bilimi alanında yükseköğretim düzeyinde üretilen yüksek lisans ve doktora tez konularının uluslararası muhasebe dergilerinde yayımlanan makale konularından önemli ölçüde farklılık gösterdiği sonucuna ulaşılmıştır.  Dünyada muhasebe alanında en çok çalışılan konuların başında Kurumsal Yönetim ile ilgili konular gelmektedir. Şeffaflık, sürdürülebilirlik, kurumsal sosyal sorumluluk ve çevresel raporlama bu konulardan bazılarıdır. Türkiye’deki çalışmalarda ise genellikle muhasebe standartları, vergi mevzuatı ve denetim konularının öne çıktığını söylemek mümkündür.  Ayrıca Türkiye’de muhasebe alanında yaşanan gelişmelerin uluslararası çalışmalardan ziyade yerel ölçekteki düzenleyici kurum ve kuruluşların politikalarından etkilendiği çalışmanın bir diğer değerlendirmesidir.

Keywords:

In the field of accounting, with the theses in Turkey, the articles published in the magazines in the international index
2019
Author:  
Abstract:

The speed of access to information increases every day depending on the developments in technological capabilities. However; in the knowledge age we are in, many universities in different countries are working in the name of knowledge globalization and advancement of scientific developments by providing coordination, especially in the field of higher education. In this study, the topics of the international elite articles written between 2013 and 2017 in Turkey are compared with the master and doctoral thesis studies written between the same dates. For this purpose, 150 articles were reviewed from 16 magazines with high reference in Google Academic Metrics and Scimagojr database. In the same date range, 510 master theses written in the field of accounting and 103 doctoral theses were also studied in our country. In terms of articles and theses, content analysis is applied. According to the results obtained; the conclusion was that the master and doctoral thesis subjects produced at the level of higher education in the field of accounting sciences differ significantly from the articles subjects published in international accounting magazines.  In the world, many of the topics that are studied in the field of accounting are related to corporate management. Transparency, sustainability, corporate social responsibility and environmental reporting are some of these topics. In the studies in Turkey, it is often possible to say that accounting standards, tax legislation and audit issues are highlighted. It is also another assessment of the study that the developments in the accounting field in Turkey are influenced by the policies of local regulatory institutions and organizations rather than international studies.

Keywords:

The Comparison Of Accounting Theses In Turkey With The Articles Published In Internationally Indexed Journals
2019
Author:  
Abstract:

The speed of access to information increases depending on the developments in technology. Besides, many universities in different countries work on behalf of the globalization of knowledge and scientific advancement by providing coordination especially in the field of higher education. In this study, master and doctoral theses that are written in Turkey and top international articles are compared in terms of their subject for the period between 2013 and 2017. For this purpose, 150 articles from the 16 most prestigious journals with the highest citation based on Google Scholar metrics and Scimagojr database are examined. We also examine 510 master thesis and 103 doctoral thesis that are written in accounting in Turkey for the same period. We apply content analysis to the subjects of the thesis and articles. According to the results, master and doctoral thesis in accounting show significant differences from the articles published in international accounting journals. Corporate governance is one of the most studied subjects in the field of accounting in the world. Disclosure, sustainability, corporate social responsibility and environmental reporting are some of important topics of corporate governance. International accounting standards, tax legislation and auditing are highly studied subjects in Turkey.  In addition, the policies of regulatory agencies and organizations on a local scale shape the development in the field of accounting in Turkey more than international studies.

Keywords:

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Muhasebe ve Vergi Uygulamaları Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Ulusal

Metrics
Article : 441
Cite : 1.699
2023 Impact : 0.379
Muhasebe ve Vergi Uygulamaları Dergisi