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Son yıllarda muhasebe hilelerindeki ve çözümü muhasebe bilgisini gerektiren muhasebe uyuşmazlıklarındaki artış nedeniyle adli muhasebe mesleğinin önemi artmıştır. Ancak bu meslek Türkiye’de beklenenden daha yavaş gelişmektedir. Türkiye’de adli muhasebe mesleğinin gelişmesi için adli muhasebenin uygulamalarına yönelik daha çok akademik çalışmaya ihtiyaç bulunmaktadır. Adli muhasebe alanında yapılan akademik çalışmalar kitaplar, makaleler, tezler ve bildirilerden oluşmaktadır. Bu çalışmada, Türkiye’de 2004-2020 yılları arasında adli muhasebe alanında yazılmış yüksek lisans ve doktora tezlerinin nitel araştırma yöntemlerinden bibliyometrik analiz yapılarak bu alandaki bilimsel yönelimlerin incelenmesi amaçlanmıştır. Yükseköğretim Kurulu Başkanlığı Ulusal Tez Merkezi tez tarama sayfalarında tez adında ve dizininde “adli muhasebe” geçen tezler taratılmış ve 52 adet yüksek lisans, 11 adet doktora tezine erişilmiştir. Bu kapsamda erişilen tezler, şekil ve içerik özellikleri, danışmanları, yazarları ve üniversiteleri yönünden analiz edilerek, ortaya çıkan sonuçlar yorumlanmıştır. Çalışma sonucunda, tezlerin anahtar kelimelerinde en çok “adli muhasebe” ve “uzman tanıklık” kavramlarının kullanıldığı tespit edilmiştir. Ayrıca tezlerde en çok ele alınan konunun “adli muhasebe farkındalığı” olduğu, en az ele alınan konunun ise “adli muhasebe eğitimi” olduğu ortaya çıkmıştır.
In recent years, the importance of the judicial accounting profession has increased due to the increase in accounting disputes that require accounting information to be solved. However, this profession is developing more slowly than expected in Turkey. In Turkey, more academic work is needed towards the practices of judicial accounting for the development of the judicial accounting profession. Academic studies in the field of judicial accounting consist of books, articles, theses and reports. In this study, in Turkey between 2004-2020 years in the field of judicial accounting, the master's and doctoral theses written in the field of legal accounting were aimed at the study of the scientific orientations in this field by conducting a bibliometric analysis of the quality research methods. The National Thesis Center of the Higher Education Council has scaned the thesis in the thesis name and in the directory of the "Justice Accounting" passed the thesis and 52 master's, 11 doctor's thesis have been accessed. The theses accessed in this scope, the shapes and characteristics of the content, consultants, authors and universities are analyzed and the results arise are interpreted. The study finds that the key words of the theses are most commonly used by the concepts of "juridical accounting" and "expert testimony". It also revealed that the topic most discussed in the theses is "justice accounting awareness" and the topic least discussed is "justice accounting education".
In recent years, the importance of the forensic accounting profession has increased due to the increase in accounting frauds and accounting disputes that require accounting knowledge. However, this profession is developing more slowly than expected in Turkey. There is a need for more academic studies on forensic accounting practices for the development of the forensic accounting profession in Turkey. Academic studies in the field of forensic accounting consist of books, articles, dissertations, and papers. In this study, master's and doctoral dissertations written in the field of forensic accounting in Turkey between 2004-2020 were examined. Within the scope of the research, it is aimed to examine the scientific trends in this field by using the bibliometric analysis technique, which is among the qualitative research methods. In the dissertation scanning application of the National Thesis Center of the Council of Higher Education, the dissertations with "forensic accounting" in the dissertation name and index were scanned. 52 master’s and 11 doctoral dissertations were accessed. In this context, the dissertations accessed were analyzed in terms of form and content features, advisors, authors, and universities, and the results were interpreted. As a result of the study, it was determined that the concepts of "forensic accounting" and "expert testimony" were mostly used in the keywords of those dissertations. In addition, it has been revealed that the most discussed subject in those dissertations is "forensic accounting awareness", and the least discussed subject is "forensic accounting education".
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Ulusal
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