Türkiye’de Muhasebe Standartları ile Finansal Raporlama Standartları Kapsamında Hazırlanan Lisansüstü Tezlerin Bibliyometrik Analizi

Abstract

The aim of this study is to present a bibliometric analysis of the postgraduate work written in our country on accounting and financial reporting standards, which are of great importance for the creation of a global common language of financial reporting. In this context, 468 post-graduate theses submitted to the University Council (YOeK National Thesis Center) were analyzed with regard to specific criteria. As a result of the investigation, it was found that the first doctoral thesis was written in 1992 and most of the theses were written in Marmara University the fields of business administration, finance, public administration and economics. Furthermore, the most frequently used research method for doctoral theses is BIST application. Comparison of the doctoral thesis with most standard assessment criteria according to tax laws, accounting standards, standards compared with Turkey European topics written in standard stocks of the master thesis. The study identified one accounting standard and two accounting standards that were not the subject of the doctoral thesis. These are TFRS 6 Research and Evaluation of Mineral Resources, TFRS 14 Regulatory Deferral Accounts, TMS 26 Recognition and Reporting in Retirement Benefit Plans.