Özet:

Purpose: The purpose of this study is to provide a cutting for those who will work in the field by obtaining categorical information on the postgraduate theses prepared in Accounting and Finance at the Department of Business Administration of the Sakarya University Institute of Social Sciences. Method: In this study, the method of content analysis is used, the postgraduate theses are primarily classified according to the year, type, language, subject, consultant titles, and the applicable sector, the subject country, the different criteria are also evaluated. Results: In this study, 247 postgraduate thesis studies prepared between 1995 and 2017 have been achieved, taking into account the thesis catalogue of the Sakarya University Institute of Social Sciences and the records of the YÖK Thesis Center. 185 of these studies consist of master's thesis, 62 of the doctor's thesis, and 115 master's thesis in the field of "Accounting" contains 38 doctor's thesis, and 70 master's thesis in the field of "Finance" contains 24 doctor's thesis. The result: The study has shown that the most graduate studies have been done in the field of "Accounting" over the years. The postgraduate studies in Accounting and Finance are studied over the years and the topics discussed at the level of master and doctorate are different in both fields. In terms of bringing together a lot of different information on postgraduate theses and other scientific publications, content analysis studies have the characteristic of being a guide for them to do new research.

Özet:

Business science is one of the fastest developing areas of Social Sciences, and the development of technology has made great changes in the last century thanks to the easier, cheaper and accessible information. Accounting-Finance discipline, which is one of the important disciplines of business administration, has gained its share from the developing technology and knowledge wind and the scientific studies have played an important role in both the emergence and development of this change. Although Accounting - Finance transactions take on different roles in businesses, they cannot be separated from each other scientifically. It is not possible to make accurate financial transactions with an accounting structure that does not work in a healthy manner. Therefore, Accounting and Finance, which are the two subbranches of science, are united under one roof at many universities. The Institute of Social Sciences is available in many universities, and the Accounting-Finance discipline operates under the Department of Business as a single discipline. When the literature is reviewed, it is seen that there are very limited researches that deal with these two sciences together. The purpose of this study is to present a content analysis for the graduate thesis on Accounting-Finance in Accounting-Finance Department of Sakarya University, Institute of Social Sciences. For this purpose, postgraduate theses on Accounting and Finance which were prepared in Sakarya University Social Sciences Institute among 1995 - 2017 were identified and these theses were examined in terms of genre, year, language, the name of consultant and subject being discussed. Within the scope of the study, the data obtained from these theses were systematically analyzed and categorized. In this way, a large number of studies were examined, and an information section prepared according to certain common characteristics presented. This research is both a guide for filling the gap in the literature and for the ones who will make new research in terms of revealing the change of the prestigious Accounting-Finance thesis. If these studies are done in different periods, it is considered that it will benefit in determining the direction, development and trends of the studies in related disciplines. Content analysis method was used in this study. By using content analysis, the information that has similar characteristics and is in bulk is categorized by using numbers or symbols according to these characteristics, and systematic information is generated that will enable readers to have easier information. The content analysis is carried out in stages. The first stage is to determine the research objectives; the second stage is to create the sample. In the third stage, the categories to be collected are determined; and in the last stage, the frequencies of the categories are found quantitatively and evaluation, inference and interpretation are made. In this study where content analysis method was used, graduate theses were evaluated primarily as year, type, language, subject and consultant titles, applied sector, subject country. The aim of the study, which constitutes the first stage of content analysis, is determined. As a second stage, the theses of Sakarya University Institute of Social Sciences Thesis Catalog have been examined and theses of Accounting and Finance “thesis were separated and 247 graduate theses were determined. In addition, the data obtained by the National Research Center of the Council of Higher Education was supported. In the third stage of the content analysis, thesis year, genre, language, the name of the consultant, and the subjects such as the topic were determined. In the final stage, the thesis constituting the study sample were examined in detail and the information in the related categories was compiled and interpreted. In the scope of the study, 614 graduate theses were analysed and 40.2% (247 theses) of them were found to be comprised of the graduate theses on Accounting-Finance. From this point of view, it is possible to comment that Accounting and Finance Science in the business administration discipline is highly preferred by researchers. When the number of theses submitted by years is examined, it was found that there are more master's theses than the doctoral theses. Of the graduate theses that constitute the study area, 185 (75%) were master’s 62 (25%) and doctoral theses. It is possible to say that this difference is due to the difference between the number of theses and  doctoral students admitted to the graduate program. When the theses were examined according to the disciplines, the number of theses made in the field of Accounting is higher than the ones prepared in the field of Financing.  At the doctoral level, the number of researches in the field of Accounting and Finance was  closer to each other. From this point of view, it is possible to comment that the number of researchers working in the field of Accounting are higher at the graduate level. In the field of Finance, the topics of capital market transactions, stock exchanges and markets, and firm value performance have been studied. Among these topics, the studies related to the stocks are dominant. In general, when the sectors selected as the field of application of graduate thesis were examined, manufacturing enterprises were in the first place. Fieldworks in the service sector were mostly including tourism enterprises and banks. As a result of this study, for the researchers who will study in the field of Accounting-Finance, this type of research, which has been done before, provides the researchers as a guide. In addition, the categorization of academic studies using different parameters within the scope of the study will enable the researchers to reach qualified information about a large number of researches in a short time and with low cost. It is thought that this study will contribute to the field of Accounting-Finance science.

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