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Analysis of Publications on Financial Accounting in Web of Science Database with Vosviewer Mapping Techniques and Bibliometric Analysis Method

Year 2024, Issue: 70, 17 - 37, 07.03.2024

Feden Koç Sevinç Gülseçen

https://doi.org/10.26650/MED.1328607

Abstract

This study aims to analyze 1,009 publications on “Financial Accounting” limited according to certain criteria in the Web of Science database, using the VOSviewer software program and the traditional bibliometric analysis method. In this context, the findings of the study are that the most influential author on financial accounting is Thomas Stober, the most influential country is the USA, the most cited publication is April Klein (2002), with the publication titled “Audit Committee, Board of Director Characteristics, And Earnings Management”, and the most cited source is the Accounting Horizons magazine. In addition, it was concluded that the institutions with the strongest connection with financial accounting are Carolina University, Michigan University, Duke University and MIT in the USA. In addition, as a result of analyzing the numerical trend of online books published in the field of financial accounting using the Google Books Ngram online analysis program within the scope of the study, it was concluded that the number of books published in the field of financial accounting reached its highest level in 2003 and followed a steady decline from 2003 to 2014.

Keywords

Financial Accounting VOSviewer Software Program Text Mining

References

  • Al, U., & Tonta, Y. (2004). Citation analysis: sources cited in dissertations completed at hacettepe university department of librarianship. Information World, 5(1), 19-47. google scholar
  • Aria, M., & Cuccurullo, C. (2017). Bibliometrix: An r-tool for comprehensive science mapping analysis. Journal of Informetrics, 11(4), 959-75. google scholar
  • Bornmann, L., Stefaner, M., de Moya Anegon, F., & Mutz, R. (2014). Ranking and mapping of universities and research-focused institutions worldwide based on highly-cited papers: A visualisation of results from multi-level models. Online Information Review, 38(1), 43-58. doi:10.1108/OIR-12-2012-0214 google scholar
  • De Bakker, F. G. A., Groenewegen, P., & Den Hond, F. (2005). A bibliometric analysis of 30 years of research and theory on corporate social responsibility and corporate social performance. Business & Society, 44(3), 283-317. doi:10.1177/0007650305278086 google scholar
  • Demir, H., & Erigüç, G. (2018). Examination of management thought system with a bibliometric analysis. Business and People Journal, 5(2), 91-114. google scholar
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  • Eck, N. J. V., & Waltman, L. (2021). VOSviewer Manual. Manual for VOSviewer version 1.6.17. pp. 1-54. google scholar
  • Ellegaard, O. (2018). The application of bibliometric analysis: disciplinary and user aspects. Scientometrics 116, 181-202. doi:10.1007/ s11192-018-2765-z. google scholar
  • Gaitan-Angulo, M.., Jenny, C. D., Amelec, V., Jenny-Paola, L.-G. & Paula Alejandra, R.-G. (2018). Data mining and big data, lecture notes in computer science. in Y. Tan, Y. Shi, and Q. Tang (Eds.). Bibliometric Analysis of Social Innovation and Complexity (Databases Scopus andDialnet 2007-2017). (pp. 23-30). Cham: Springer International Publishing. google scholar
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  • Kurutkan, M., N. & Orhan, F. (Ed.). (2018a). Analysis of Health Policy With Scientific Mapping Techniques. İksad Publishing House, (Chapter 2). google scholar
  • Kurutkan, M. N.. & Orhan F., (2018b). Bibliometric Analysis of Quality Principles by Visual Mapping Technique. Sage Publishing. Ankara google scholar
  • Li, Y., Xu, Z., Wang, X. &Wang, X. (2020). A bibliometric analysis on deep learning during 2007-2019. International Journal of Machine Learning and Cybernetics, 11(12), 2807-26. doi: 10.1007/s13042-020-01152-0. google scholar
  • Marına, A.-G. (2021). Accountıng harmonization with IFRS: A bibliometrıc analysis using vosviewer software. Revista Economica, 73(4), 28-40. google scholar
  • Merigo, J. M., Mas-Tur, A., Roig-Tierno, N., & Ribeiro-Soriano, D. (2015). A bibliometric overview of the Journal of Business Research between 1973 and 2014. Journal ofBusiness Research, 68(12), 2645-2653. google scholar
  • Merigo, J. M., & Yang, J.-B. (2017). Accounting research: a bibliometric analysis: accounting research: a bibliometric analysis. Australian Accounting Review, 27(1), 71-100. doi: 10.1111/auar.12109. google scholar
  • Mokhtari, H., & Saberi, M. K. (2019). Bibliometric analysis and visualization of the journal of artificial societies and social simulation (JASSS) between 2000 and 2018. Webology, (16), 166-83. doi: 10.14704/WEB/V16I1/a185. google scholar
  • Monteiro, A. & Cepeda, C. (2021). Accounting information systems: Scientific production and trends in research. Systems, 9(67), 1-25. doi:10.3390/systems9030067. google scholar
  • Sinkovics, N. (2016). Enhancing the foundations for theorising through bibliometric mapping, edited by R.-J. Bryan J. and D. K. Rudolf R. Sinkovics. International Marketing Review, 33(3), 327-50. doi: 10.1108/IMR-10-2014-0341. google scholar
  • Small, H. (1973). Co-citation in the scientific literature: a new measure of the relationship between two documents. Journal of the American Society for Information Science, 24(4), 165-269. google scholar
  • Yu, Y., Zhang, Z., Gu, Z., Zhong, H., Zha, Q., Yang, L., Zhu, C., & Chen, E. (2020). A bibliometric analysis using vosviewer of publications on covid-19. Annals of Trafslation Medicine, 8(3), 816. google scholar
  • Zupic, I., & Cater, T. (2015). Bibliometric Methods in Management and Organization. Organizational Research Methods, 18(3), 429-72. doi: 10.1177/1094428114562629. google scholar

Finansal Muhasebe Konusunda Web of Science Veri Tabanında Yer Alan Yayınların Bilimsel Haritalamada Vosviewer Haritalama Teknikleri ile Analizi

Year 2024, Issue: 70, 17 - 37, 07.03.2024

Feden Koç Sevinç Gülseçen

https://doi.org/10.26650/MED.1328607

Abstract

Bu çalışmada, VOSviewer haritalama teknikleri ve geleneksel bibliyometrik analiz yöntemi kullanılarak, Web of Science veri tabanında belirli kriterlere göre sınırlandırılan “Financial Accounting” konulu 1.009 yayının analiz edilmesi amaçlanmıştır. Bu bağlamda çalışmadan elde edilen bulgular finansal muhasebe konusunda en etkili yazarın Thomas Stober, en etkili ülkenin ABD, en çok atıf yapılan yayının “Audit Committee, Board Of Director Characteristics, And Earnings Management” başlıklı yayın ile Klein (2002) olduğunu ve en fazla atıf yapılan kaynağın Accounting Horizons dergisi olduğunu ortaya koymuştur. Ayrıca finansal muhasebe ile en güçlü bağlantıya sahip kurumların ABD’ de bulunan Carolina Üniversitesi, Michigan Üniversitesi, Duke Üniversitesi ve MIT olduğu sonucuna ulaşılmıştır.

Keywords

Finansal Muhasebe VOSviewer Haritalama Teknikleri Metin Madenciliği

References

  • Al, U., & Tonta, Y. (2004). Citation analysis: sources cited in dissertations completed at hacettepe university department of librarianship. Information World, 5(1), 19-47. google scholar
  • Aria, M., & Cuccurullo, C. (2017). Bibliometrix: An r-tool for comprehensive science mapping analysis. Journal of Informetrics, 11(4), 959-75. google scholar
  • Bornmann, L., Stefaner, M., de Moya Anegon, F., & Mutz, R. (2014). Ranking and mapping of universities and research-focused institutions worldwide based on highly-cited papers: A visualisation of results from multi-level models. Online Information Review, 38(1), 43-58. doi:10.1108/OIR-12-2012-0214 google scholar
  • De Bakker, F. G. A., Groenewegen, P., & Den Hond, F. (2005). A bibliometric analysis of 30 years of research and theory on corporate social responsibility and corporate social performance. Business & Society, 44(3), 283-317. doi:10.1177/0007650305278086 google scholar
  • Demir, H., & Erigüç, G. (2018). Examination of management thought system with a bibliometric analysis. Business and People Journal, 5(2), 91-114. google scholar
  • Eck, N. J. V., & Waltman, L. (2014). Measuring scholarly impact: methods and practice. in Ding, Y., Rousseau, R., & Wolfram, D. (Eds.). Visualizing Bibliometric Networks (pp. 285-320). Cham: Springer International Publishing. google scholar
  • Eck, N. J. V., & Waltman, L. (2021). VOSviewer Manual. Manual for VOSviewer version 1.6.17. pp. 1-54. google scholar
  • Ellegaard, O. (2018). The application of bibliometric analysis: disciplinary and user aspects. Scientometrics 116, 181-202. doi:10.1007/ s11192-018-2765-z. google scholar
  • Gaitan-Angulo, M.., Jenny, C. D., Amelec, V., Jenny-Paola, L.-G. & Paula Alejandra, R.-G. (2018). Data mining and big data, lecture notes in computer science. in Y. Tan, Y. Shi, and Q. Tang (Eds.). Bibliometric Analysis of Social Innovation and Complexity (Databases Scopus andDialnet 2007-2017). (pp. 23-30). Cham: Springer International Publishing. google scholar
  • Google Books Ngram Viewer. (2021, December 31). Google Books Ngram Viewer. Access address https://books.google.com/ngrams google scholar
  • Kumari, R. & Naresh, G. (2023). Adoption of international financial reporting standards and its effect on quality of financial reporting - a bibliometric study. International Journal of Managerial and Financial Accounting. 15(3), 255-281. doi:10.1504/IJMFA.2023.131760 google scholar
  • Kurutkan, M., N. & Orhan, F. (Ed.). (2018a). Analysis of Health Policy With Scientific Mapping Techniques. İksad Publishing House, (Chapter 2). google scholar
  • Kurutkan, M. N.. & Orhan F., (2018b). Bibliometric Analysis of Quality Principles by Visual Mapping Technique. Sage Publishing. Ankara google scholar
  • Li, Y., Xu, Z., Wang, X. &Wang, X. (2020). A bibliometric analysis on deep learning during 2007-2019. International Journal of Machine Learning and Cybernetics, 11(12), 2807-26. doi: 10.1007/s13042-020-01152-0. google scholar
  • Marına, A.-G. (2021). Accountıng harmonization with IFRS: A bibliometrıc analysis using vosviewer software. Revista Economica, 73(4), 28-40. google scholar
  • Merigo, J. M., Mas-Tur, A., Roig-Tierno, N., & Ribeiro-Soriano, D. (2015). A bibliometric overview of the Journal of Business Research between 1973 and 2014. Journal ofBusiness Research, 68(12), 2645-2653. google scholar
  • Merigo, J. M., & Yang, J.-B. (2017). Accounting research: a bibliometric analysis: accounting research: a bibliometric analysis. Australian Accounting Review, 27(1), 71-100. doi: 10.1111/auar.12109. google scholar
  • Mokhtari, H., & Saberi, M. K. (2019). Bibliometric analysis and visualization of the journal of artificial societies and social simulation (JASSS) between 2000 and 2018. Webology, (16), 166-83. doi: 10.14704/WEB/V16I1/a185. google scholar
  • Monteiro, A. & Cepeda, C. (2021). Accounting information systems: Scientific production and trends in research. Systems, 9(67), 1-25. doi:10.3390/systems9030067. google scholar
  • Sinkovics, N. (2016). Enhancing the foundations for theorising through bibliometric mapping, edited by R.-J. Bryan J. and D. K. Rudolf R. Sinkovics. International Marketing Review, 33(3), 327-50. doi: 10.1108/IMR-10-2014-0341. google scholar
  • Small, H. (1973). Co-citation in the scientific literature: a new measure of the relationship between two documents. Journal of the American Society for Information Science, 24(4), 165-269. google scholar
  • Yu, Y., Zhang, Z., Gu, Z., Zhong, H., Zha, Q., Yang, L., Zhu, C., & Chen, E. (2020). A bibliometric analysis using vosviewer of publications on covid-19. Annals of Trafslation Medicine, 8(3), 816. google scholar
  • Zupic, I., & Cater, T. (2015). Bibliometric Methods in Management and Organization. Organizational Research Methods, 18(3), 429-72. doi: 10.1177/1094428114562629. google scholar
There are 23 citations in total.

Details

Primary Language English
Subjects Business Administration
Journal Section RESEARCH ARTICLES
Authors

Feden Koç 0000-0003-4413-5188

Sevinç Gülseçen 0000-0001-8537-7111

Publication Date March 7, 2024
Published in Issue Year 2024 Issue: 70

Cite

APA Koç, F., & Gülseçen, S. (2024). Analysis of Publications on Financial Accounting in Web of Science Database with Vosviewer Mapping Techniques and Bibliometric Analysis Method. Muhasebe Enstitüsü Dergisi(70), 17-37. https://doi.org/10.26650/MED.1328607
AMA Koç F, Gülseçen S. Analysis of Publications on Financial Accounting in Web of Science Database with Vosviewer Mapping Techniques and Bibliometric Analysis Method. MED. March 2024;(70):17-37. doi:10.26650/MED.1328607
Chicago Koç, Feden, and Sevinç Gülseçen. “Analysis of Publications on Financial Accounting in Web of Science Database With Vosviewer Mapping Techniques and Bibliometric Analysis Method”. Muhasebe Enstitüsü Dergisi, no. 70 (March 2024): 17-37. https://doi.org/10.26650/MED.1328607.
EndNote Koç F, Gülseçen S (March 1, 2024) Analysis of Publications on Financial Accounting in Web of Science Database with Vosviewer Mapping Techniques and Bibliometric Analysis Method. Muhasebe Enstitüsü Dergisi 70 17–37.
IEEE F. Koç and S. Gülseçen, “Analysis of Publications on Financial Accounting in Web of Science Database with Vosviewer Mapping Techniques and Bibliometric Analysis Method”, MED, no. 70, pp. 17–37, March 2024, doi: 10.26650/MED.1328607.
ISNAD Koç, Feden - Gülseçen, Sevinç. “Analysis of Publications on Financial Accounting in Web of Science Database With Vosviewer Mapping Techniques and Bibliometric Analysis Method”. Muhasebe Enstitüsü Dergisi 70 (March 2024), 17-37. https://doi.org/10.26650/MED.1328607.
JAMA Koç F, Gülseçen S. Analysis of Publications on Financial Accounting in Web of Science Database with Vosviewer Mapping Techniques and Bibliometric Analysis Method. MED. 2024;:17–37.
MLA Koç, Feden and Sevinç Gülseçen. “Analysis of Publications on Financial Accounting in Web of Science Database With Vosviewer Mapping Techniques and Bibliometric Analysis Method”. Muhasebe Enstitüsü Dergisi, no. 70, 2024, pp. 17-37, doi:10.26650/MED.1328607.
Vancouver Koç F, Gülseçen S. Analysis of Publications on Financial Accounting in Web of Science Database with Vosviewer Mapping Techniques and Bibliometric Analysis Method. MED. 2024(70):17-3.
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