Muhasebe Enstitüsü Dergisinde Yayımlanan Makalelerin Bibliyometrik Analizi
Gamze Sevimli ÖrgünBu çalışmada amaç, Muhasebe Enstitüsü Dergisi’nde yayımlanmış makalelerin içerik açısından incelenmesidir. Bu amaç doğrultusunda 2018-2023 yılları arasında Muhasebe Enstitüsü Dergisi’nde yayımlanan çalışmalar araştırma kapsamına dahil edilmiştir. Çalışmada “bibliyometrik analiz yöntemi” kullanılmıştır. Araştırma kapsamında incelenen yıllarda derginin 11 sayısında toplam 70 makale yayımlanmıştır. Yapılan inceleme sonucunda, en fazla makalenin 2019 yılında yayımlandığı, makalelerde en fazla sayfa sayılarının 11-20 arasında olduğu, çalışmaların büyük çoğunluğunun araştırma makalesi olduğu, en fazla yayının Türkçe dilinde yapıldığı ancak yararlanılan kaynak bakımından İngilizce kaynağın daha fazla olduğu, en fazla kullanılan anahtar kelimelerin ise denetim, muhasebe, kurumsal yönetim ve finansal raporlama oldukları tespit edilmiştir. Yazar bilgilerinde ise en fazla yayın yapanların öğrenciler ve meslek mensuplarından oluşan diğer kategorisinin olduğu, çift yazarlı ve erkek yazarların çoğunlukta olduğu, en fazla yazarın kurum olarak İstanbul Üniversitesinde bulunduğu sonucuna varılmıştır.
Bibliometric Analysis of Articles Published in the Journal of Accounting Institute
Gamze Sevimli ÖrgünThe aim of this study is to examine articles published in the Accounting Institute Journal in terms of content. In line with the determined purpose, studies published in the Journal of Accounting Institute between 2018 and 2023 were included in the research. The bibliometric analysis method was used in the study. A total of 70 articles were published in 11 issues of the journal during the years examined within the scope of the research. As a result of the examination, it was found that most articles were published in 2019, the maximum number of pages in the articles was between 11 and -20, the majority of the studies were research articles, and most publications were made in Turkish. However, in terms of the sources used, there were more English sources, and the most used keywords were auditing, accounting, corporate governance, and financial reporting. In terms of author information, it was concluded that those who published the most were students and other categories of professionals, double authors and male authors were in the majority, and the institution with the most authors was Istanbul University.
Bibliometric analysis is a method used to examine studies written in any branch of science, to determine the development process in that branch of science, and to see which topics are focused on (Hotaşımlı and Erem, 2014).
Although it is not known exactly when the first study on bibliometric analysis was made in the literature, it is said that the study titled “Theory of National and International Bibliography”, conducted by Campbell in 1896, was the first (Hood and Wilson, 2001). According to Donthu et al. 2021, discussions about bibliometric analysis started in the early 1950s, but bibliometric analysis has become populars in recent years because of the ease of obtaining large volumes of data in Scopus and Web of Science databases and the ease of analysis with bibliometric software such as Gephi, Leximancer, and VOSviewer.
The study examined and analyse the articles published in the Journal of Accounting Institute in terms of their bibliometric features. Because of the literature review, no bibliometric analysis study was found regarding a journal with a deep-rooted history, such as the Journal of the Accounting Institute. In the study, the number of articles published in the journal by year was evaluated by classifying them into categories such as the number of pages of the articles, the types of the articles, their writing language, the types of sources they used, the number of contributing authors, their title, gender, institution, and keywords used in the articles. Since the issues of the journal before 2018 could not be accessed from the Dergipark and the Journal of Accounting Institute’s website, 11 issues covering the years 2018-2023 were examined.
According to the analysis results of the study, a total of 70 articles were published between 2018 and 2023. When the number of articles published by year was examined, it was determined that the most articles were published in 2019 and the fewest articles were published in 2018.
When the published articles were classified according to their number of pages, 47 articles were in the range of 11-20 pages, and none of the articles were in the range of 31-40 pages. It has been concluded that the article types generally consist of studies conducted in the journal, research, compilation, opinion, case study, technical note, and symposium note. The most published article type is a research article, and the least published article type is a symposium note and technical note In the journal, where publications are published in Turkish and English, 62 of the 70 studies published between 2018 and 2023 were published in Turkish and 8 in English.
The total number of Turkish and foreign sources used in the studies published in the journal is 1887. It was observed that 1131 of these sources were foreign sources, while 756 were Turkish sources. When the academic titles of the 120 authors who contributed to the journal were classified, it was determined that the group that we call the other category, consisting of doctoral / master’s students and private and public sector employees, made the most contributions, while the least contribution was in the lecturer and research assistant category. In gender classification, 61 male authors and 59 female authors contributed to the magazine.
In the analysis where 70 articles were examined, the most studies consisted of studies with double authors, while the least studies consisted of studies with three or more authors.
The keywords used in the studies published in the journal were analysed and it was determined that Auditing, Accounting, Corporate Governance, and Financial Reporting were the most used keywords.
Finally, the author institutions that contributed the most to the journal were Istanbul University, Marmara University, and Halic University.
