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  Citation Number 1
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Türkiye’de Çevre Muhasebesi Konusunda Yayınlanmış Akademik Çalışmaların Bibliyometrik Analizi
2022
Journal:  
Kafkas Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
Author:  
Abstract:

Bu çalışmanın amacı, Türkiye’de çevre muhasebesi konusundaki akademik çalışmaları değerlendirmek ve araştırma eğilimlerini belirlemektir. Amaca yönelik olarak, başlangıç yılı sınırlandırılmaksızın 2022 yılına kadar Dergipark ve Yöktez veri tabanlarından ulaşılan 146 akademik çalışma bibliyometrik analiz yöntemiyle incelenmiştir. Sonuçlara göre ilk akademik çalışma 1995 yılında rastlanan yüksek lisans tezidir. 2005 yılı sonrasında akademik çalışma sayısı artış eğilimine girmiş olup, en fazla yayın 2019 yılında yapılmıştır. En fazla sayıda makale Muhasebe ve Finansman Dergisi’nde, tez Marmara Üniversitesi ve Sakarya Üniversitesi’nde yayınlanmıştır. Son yıllarda çevre muhasebesi konusundaki çalışmalar genellikle kurumsal raporlama, maliyet muhasebesi ve muhasebe eğitimi üzerinedir. Makalelere toplam atıf sayısı “1.254” olup, en çok atıf alan makale “Haftacı, V. ve Soylu, K. (2008) tarafından yazılan “Çevresel bilgilerin muhasebesi ve raporlanması” adlı makaledir. Makalelerde en sık kullanılan veri toplama tekniği ise doküman/kayıt incelemedir.

Keywords:

Bibliometric Analysis Of Published Academic Studies On Environmental Accounting In Turkey
2022
Author:  
Abstract:

The purpose of this study is to evaluate academic studies on environmental accounting in Turkey and to determine research trends. 146 academic studies reached from the Dergipark and Yöktez databases published by 2022, without limiting the starting year, on environmental accounting have been analyzed by using the bibliometric analysis method. The first study was the master's thesis in 1995. After 2005, the number of studies tended to increase, and the most publications were made in 2019. The highest number of articles was published in the Journal of Accounting and Finance, and the highest number of thesis was published in Marmara University and Sakarya University. In recent years, studies have been generally on corporate reporting, cost accounting, accounting education. The total number of citations is “1.254”, the most cited article is “Accounting and reporting of environmental information” written by Haftacı and Soylu(2008). The most frequently used data collection technique was document/record review.

Keywords:

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Kafkas Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Ulusal

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