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.