TÜRKİYE’DEKİ MUHASEBE SİSTEMLERİ ÜZERİNE YAPILAN ÇALIŞMALARIN BİBLİYOMETRİK ANALİZ İLE DEĞERLENDİRİLMESİ (2010 – 2020)

Abstract

There are many accounting systems in use in Turkey, and this situation necessitates the examination and evaluation of accounting systems in many academic studies. Therefore, today, the proportional share of studies on accounting systems in the field of accounting is quite high. In this direction, in this study, the studies on accounting systems published in 5 journals in the field of accounting in Türkiye between 2010-2020 (10-year period) were examined bibliometrically using the content analysis method. As a result of the content analysis, it was determined that 1994 articles were published in the relevant years, and 17.10% of these articles, 341 of them, were related to accounting systems. Among the relevant years, “ Journal of Financial Solution (SOLUTION)”, which published the most on accounting systems; the year with the most publications is “2016”; the most studied subject is “TAS/TFRS – IAS/IFRS General Conceptual Framework”; most cited source “Articles”; the most used research method is “Embedded Theory (Theory Building)”; the most used data collection method is “Guideli-nes, Guides and Reports”; the most used analysis method is “Frequency and Percentage Analysis”; the most used package program “SPSS”; The most researched “Asst. Prof.”; “Marmara University” which has done the most studies; and the most used writing language was “Turkish”. In addition, it has been determined that the studies related to accounting systems are mostly written as “Double (2) Authors”.