Finansal Raporlama Kavramına İlişkin Yapılan Çalışmaların VOSviewer Görselleştirme Programı ile Bibliyometrik Analizi
Bibliometric Analysis of Studies on the Concept of Financial Reporting with VOSviewer Visualisation Program
Author(s): Murat KARAHAN, Ali YörükSubject(s): Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Haci Mustafa Paksoy
Keywords: Financial reporting; bibliometric analysis; VOSviewer;
Summary/Abstract: Bibliometric analysis is a method that examines the analysis of scientific studies and publications. The aim of this study is to map the conceptual development of bibliometric analysis and especially the research on the concept of financial reporting. This study aims to systematically summarise one of the important concepts in the existing financial reporting literature by bibliometric analysis method, to attract the attention of researchers and to identify study trends and gaps related to financial reporting. In the database of the Web of Science platform, various types of works published between 2012 and 2022 were analysed. During this period, 1,402 publications on financial reporting were identified. In the distribution of publications by years, it was observed that the greatest concentration was in 2022 (183 works), 2021 (180 works) and 2020 (182 works). This concentration can be considered as an indicator of the increasing interest in financial reporting. Salehi M, Anonymous and Kumpel T are among the most published authors. This shows that these authors have made significant contributions to the field of financial reporting and have shaped the development of the field. The data obtained were analysed with VOSviewer visualisation software to visually map the research trends and collaborations between authors in the field of financial reporting.
Journal: İktisadi İdari ve Siyasal Araştırmalar Dergisi (İKTİSAD)
- Issue Year: 9/2024
- Issue No: 25
- Page Range: 646-664
- Page Count: 19
- Language: Turkish