Visual Network Mapping Supported Biometric Analysis of Studies on Accounting and Auditing Standards

Kadir Gökoğlan; Nazan Güngör Karyağdı

Makale detayları

Visual Network Mapping Supported Biometric Analysis of Studies on Accounting and Auditing Standards

Yazarlar:

Kadir Gökoğlan | Nazan Güngör Karyağdı

Yayıncı:

Istanbul Ticaret University

Dergi:

İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi Vol.22 Issue 46, pp.29-45

Belge Tipi:

Makale

Yayın Tarihi:

6/2023

Belge Dili:

İngilizce

Document ID (Org No.):

2001292700

pISSN:

1303-5495

Anahtar kelimeler:

Özet:

 Internationalization of business activities; Standards that play a critical role in the accurate, honest, reliable and comparable presentation and reporting of transactions to information users are of great importance for businesses. Purpose:: This study aims to conduct a visual network mapping supported bibliometric analysis of international studies on accounting and auditing standards. Method: Research on international literature was conducted and Web of Science database was used. As a result of the database search, 5,029 studies were identified. The interrelationships of the data obtained through the VOSviewer program were presented by creating visual network maps. Findings: According to the results of the analysis, studies on both accounting standards and auditing standards were conducted within the field of Economics. The most cited author on accounting standards was Rutherford B.A.. The most cited authors on auditing standards are Bagshaw K. and Selwood J. The majority of the studies on accounting standards are articles. It was determined that the maximum number of studies on accounting standards was carried out in 2020. It was determined that the most studies on auditing standards were carried out in 2014. The concept of IFRS has been used as the keyword in the studies on accounting and auditing standards. Originality: This study is of great importance in terms of determining the level at which the standards that businesses need in order to carry out their activities in the international dimension are addressed in the academic environments of the countries.

 Internationalization of business activities; Standards that play a critical role in the accurate, honest, reliable and comparable presentation and reporting of transactions to information users are of great importance for businesses. Purpose:: This study aims to conduct a visual network mapping supported bibliometric analysis of international studies on accounting and auditing standards. Method: Research on international literature was conducted and Web of Science database was used. As a result of the database search, 5,029 studies were identified. The interrelationships of the data obtained through the VOSviewer program were presented by creating visual network maps. Findings: According to the results of the analysis, studies on both accounting standards and auditing standards were conducted within the field of Economics. The most cited author on accounting standards was Rutherford B.A.. The most cited authors on auditing standards are Bagshaw K. and Selwood J. The majority of the studies on accounting standards are articles. It was determined that the maximum number of studies on accounting standards was carried out in 2020. It was determined that the most studies on auditing standards were carried out in 2014. The concept of IFRS has been used as the keyword in the studies on accounting and auditing standards. Originality: This study is of great importance in terms of determining the level at which the standards that businesses need in order to carry out their activities in the international dimension are addressed in the academic environments of the countries.

 Internationalization of business activities; Standards that play a critical role in the accurate, honest, reliable and comparable presentation and reporting of transactions to information users are of great importance for businesses. Purpose:: This study aims to conduct a visual network mapping supported bibliometric analysis of international studies on accounting and auditing standards. Method: Research on international literature was conducted and Web of Science database was used. As a result of the database search, 5,029 studies were identified. The interrelationships of the data obtained through the VOSviewer program were presented by creating visual network maps. Findings: According to the results of the analysis, studies on both accounting standards and auditing standards were conducted within the field of Economics. The most cited author on accounting standards was Rutherford B.A.. The most cited authors on auditing standards are Bagshaw K. and Selwood J. The majority of the studies on accounting standards are articles. It was determined that the maximum number of studies on accounting standards was carried out in 2020. It was determined that the most studies on auditing standards were carried out in 2014. The concept of IFRS has been used as the keyword in the studies on accounting and auditing standards. Originality: This study is of great importance in terms of determining the level at which the standards that businesses need in order to carry out their activities in the international dimension are addressed in the academic environments of the countries.

 İşletme faaliyetlerinin uluslararası boyut kazanması; yapılan işlemlerin bilgi kullanıcılarına doğru, dürüst, güvenilir, karşılaştırılabilir nitelikte sunulması ve raporlanmasında kritik rol oynayan standartlar işletmeleri için büyük önem taşımaktadır. Amaç: Bu çalışmada muhasebe ve denetim standartlarına ilişkin yapılmış uluslararası çalışmaların görsel ağ haritalama destekli bibliyometrik analizinin yapılması amaçlanmıştır. Metodoloji: Bu amaçla uluslararası yazına yönelik araştırmalar yapılmış ve Web of Science veri tabanı kullanılmıştır. Veri tabanı taraması sonucunda 5.029 adet çalışma tespit edilmiştir. Elde edilen verilerin VOSviewer programı aracılığıyla birbiriyle olan ilişkileri görsel ağ haritaları oluşturularak sunulmuştur. Bulgular: Analiz sonuçlarına göre Ekonomi alanında hem muhasebe standartları hem de denetim standartları üzerine çalışmalar yapılmıştır. Muhasebe standartları konusunda en çok alıntı yapılan yazar Rutherford B.A. olarak tespit edilmiştir. Denetim standartları konusunda en çok atıf yapılan yazarlar Bagshaw K. ve Selwood J.dur. Muhasebe standartları ile ilgili çalışmaların çoğunluğu makalelerdir. 2020 yılında muhasebe standartları ile ilgili maksimum sayıda çalışma yapıldığı belirlenmiştir. Özgünlük: Bu çalışma, işletmelerin uluslararası boyutta faaliyetlerini gerçekleştirebilmeleri için ihtiyaç duydukları standartların, ülkelerin akademik ortamlarında hangi seviyede ele alındığının belirlenmesi açısından büyük öneme sahiptir.

Makale detayları

Visual Network Mapping Supported Biometric Analysis of Studies on Accounting and Auditing Standards

Yazarlar:

Kadir Gökoğlan | Nazan Güngör Karyağdı

Yayıncı:

Istanbul Ticaret University

Dergi:

İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi Vol.22 Issue 46, pp.29-45

Belge Tipi:

Makale

Yayın Tarihi:

6/2023

Belge Dili:

İngilizce

Document ID (Org No.):

2001292700

pISSN:

1303-5495

Standards

Accounting and Auditing Standards

Bibliometrics

Visual Network MappingStandards

Accounting and Auditing Standards

Bibliometrics

Visual Network Mapping

Sayı

Makale detayları

Yazarlar: Kadir Gökoğlan | Nazan Güngör Karyağdı

Yayıncı: Istanbul Ticaret University

Dergi: İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi Vol.22 Issue 46, pp.29-45

Belge Tipi: Makale

Yayın Tarihi: 6/2023

Belge Dili: İngilizce

Document ID (Org No.): 2001292700

pISSN: 1303-5495

Sayı

Yazarlar:

Kadir Gökoğlan | Nazan Güngör Karyağdı

Yayıncı:

Istanbul Ticaret University

Dergi:

İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi Vol.22 Issue 46, pp.29-45

Belge Tipi:

Makale

Yayın Tarihi:

6/2023

Belge Dili:

İngilizce

Document ID (Org No.):

2001292700

pISSN:

1303-5495