COMPARATIVE CONTENT ANALYSIS OF GRADUATE THESIS AND ARTICLES PUBLISHED IN THE FIELD OF MANAGEMENT ACCOUNTING

Mehmet Ali Ekinci

Makale detayları

COMPARATIVE CONTENT ANALYSIS OF GRADUATE THESIS AND ARTICLES PUBLISHED IN THE FIELD OF MANAGEMENT ACCOUNTING

Yazarlar:

Mehmet Ali Ekinci

Yayıncı:

Pamukkale University

Ana Başlıklar:

Yönetim Muhasebesi

Dergi:

Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 64, pp.289-306

Belge Tipi:

Makale

Yayın Tarihi:

9/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001327620

pISSN:

1308-2922

Anahtar kelimeler:

Özet:

 In recent years, many techniques and methods have been developed in Management Accounting, leading to a distinction in the literature between traditional management accounting and strategic management accounting. The purpose of this study is to conduct a content analysis of graduate theses and articles conducted in the field of management accounting. As part of the study, theses published between 201-2023 in the YÖK national thesis center and articles accessible from the Google Scholar search engine were examined, regardless of the distinction between traditional management accounting and strategic management accounting. The data obtained were classified in an Excel environment, and the findings of the theses and articles were compared and contrasted in terms of content. As a result of the research, it was determined that the most studies in theses and articles were conducted by male authors; the case study technique was preferred more in theses and the survey technique was preferred more in articles; the universities where the most studies were conducted were Muğla Sıtkı Koçman, Manisa Celal Bayar, and Marmara University; and strategic management accounting topics were predominant.

 In recent years, many techniques and methods have been developed in Management Accounting, leading to a distinction in the literature between traditional management accounting and strategic management accounting. The purpose of this study is to conduct a content analysis of graduate theses and articles conducted in the field of management accounting. As part of the study, theses published between 201-2023 in the YÖK national thesis center and articles accessible from the Google Scholar search engine were examined, regardless of the distinction between traditional management accounting and strategic management accounting. The data obtained were classified in an Excel environment, and the findings of the theses and articles were compared and contrasted in terms of content. As a result of the research, it was determined that the most studies in theses and articles were conducted by male authors; the case study technique was preferred more in theses and the survey technique was preferred more in articles; the universities where the most studies were conducted were Muğla Sıtkı Koçman, Manisa Celal Bayar, and Marmara University; and strategic management accounting topics were predominant.

 In recent years, many techniques and methods have been developed in Management Accounting, leading to a distinction in the literature between traditional management accounting and strategic management accounting. The purpose of this study is to conduct a content analysis of graduate theses and articles conducted in the field of management accounting. As part of the study, theses published between 201-2023 in the YÖK national thesis center and articles accessible from the Google Scholar search engine were examined, regardless of the distinction between traditional management accounting and strategic management accounting. The data obtained were classified in an Excel environment, and the findings of the theses and articles were compared and contrasted in terms of content. As a result of the research, it was determined that the most studies in theses and articles were conducted by male authors; the case study technique was preferred more in theses and the survey technique was preferred more in articles; the universities where the most studies were conducted were Muğla Sıtkı Koçman, Manisa Celal Bayar, and Marmara University; and strategic management accounting topics were predominant.

 Son yıllarda Yönetim Muhasebesi üzerine birçok teknik ve yöntem geliştirilmiş ve bu durum literatürde geleneksel yönetim muhasebesi ve stratejik yönetim muhasebesi olarak konuların ayrım noktasına gitmesine neden olmuştur. Bu çalışmanın amacı yönetim muhasebesi alanında yapılmış lisansüstü tez ve makalelerin içerik analizinin yapılmasıdır. Çalışma kapsamında, Yönetim Muhasebesi üzerine yapılmış çalışmalar geleneksel yönetim muhasebesi veya stratejik yönetim muhasebesi konu ayrımı yapılmaksızın YÖK ulusal tez merkezinde 2010-2023 yılları arasında yayınlanmış tezler ve Google Scholar arama motorundan erişilebilen makaleler incelenmiştir. Elde edilen veriler Excel ortamında tasnifleme yapılmış ve içerik yönünden tez ve makalelere ait bulgular karşılaştırmalı mukayese edilmiştir. Araştırma sonucunda tez ve makalelerde en fazla çalışmayı erkek yazarların yaptığı, örnek olay tekniğinin tezlerde, anket tekniğinin ise makalelerde daha çok tercih edildiği, en fazla çalışma yapılan üniversitelerin Muğla Sıtkı Koçman, Manisa Celal Bayar ve Marmara Üniversitesi olduğu, stratejik yönetim muhasebesi konularının ağırlıklı olduğu tespit edilmiştir.

Makale detayları

COMPARATIVE CONTENT ANALYSIS OF GRADUATE THESIS AND ARTICLES PUBLISHED IN THE FIELD OF MANAGEMENT ACCOUNTING

Yazarlar:

Mehmet Ali Ekinci

Yayıncı:

Pamukkale University

Ana Başlıklar:

Yönetim Muhasebesi

Dergi:

Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 64, pp.289-306

Belge Tipi:

Makale

Yayın Tarihi:

9/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001327620

pISSN:

1308-2922

Management Accounting

Strategic Management Accounting

Content AnalysisYönetim Muhasebesi

Stratejik Yönetim Muhasebesi

İçerik Analizi

Sayı

Makale detayları

COMPARATIVE CONTENT ANALYSIS OF GRADUATE THESIS AND ARTICLES PUBLISHED IN THE FIELD OF MANAGEMENT ACCOUNTING

Yazarlar: Mehmet Ali Ekinci

Yayıncı: Pamukkale University

Ana Başlıklar: Yönetim Muhasebesi

Dergi: Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 64, pp.289-306

Belge Tipi: Makale

Yayın Tarihi: 9/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001327620

pISSN: 1308-2922

Management Accounting

Strategic Management Accounting

Content AnalysisYönetim Muhasebesi

Stratejik Yönetim Muhasebesi

İçerik Analizi

Sayı

Yazarlar:

Mehmet Ali Ekinci

Yayıncı:

Pamukkale University

Ana Başlıklar:

Yönetim Muhasebesi

Dergi:

Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 64, pp.289-306

Belge Tipi:

Makale

Yayın Tarihi:

9/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001327620

pISSN:

1308-2922