A RESEARCH ON NATIONAL POSTGRADUATE STUDIES WRITTEN IN THE FIELD OF KAZIEN COSTING

Abstract

The increasingly competitive environment in business life causes businesses to adopt up-to-date approaches that will provide competitive advantage in the field of cost. For this reason, academic studies on cost accounting have become popular again in recent years. Kaizen costing approach is also one of the contemporary costing approaches. In this study, postgraduate thesis studies in the National Thesis Center of the Council of Higher Education (YÖK) were examined within the framework of bibliometric analysis, with the aim of being a guide for new studies in the relevant field. As a result of the examination, a total of 35 theses were identified. As a result of the bibliometric analysis, it was determined that 85% of the theses were prepared as master's theses. It has been determined that 83% of these universities are state universities. Although the first thesis on this subject was published in 1995, when compared in terms of publication years, it was seen that the numbers of theses were generally close to each other, although there were differences in some years.