Muhasebe Meslek Mensuplarının Türkiye’deki Mekânsal Dağılımı ve Belirleyicileri: Mekânsal Ekonometrik Bir Analiz
Spatial Distribution and Determinants of Accounting Professionals in Türkiye: A Spatial Econometric Analysis

Summary/Abstract: This study investigates the spatial distribution of accounting professionals across Türkiye’s 81 provinces through a spatial econometric framework and seeks to determine the socio-economic factors shaping this distribution. Drawing on 2023 data, spatial clustering patterns were first explored using Global Moran’s I and LISA analyses, after which Ordinary Least Squares (OLS) and Spatial Error Model (SEM) regressions were employed to examine the variables influencing the spatial distribution of accounting professionals. The number of professional chambers, transportation infrastructure, per capita GDP and tax revenue were incorporated as explanatory variables. The findings indicate a distinct concentration gradient intensifying from east to west, with certain eastern provinces including Ağrı, Hakkari, and Şırnak recording no registered practitioners. Moran’s I analysis revealed weak spatial dependence across provinces, whereas LISA analysis uncovered significant low-low clustering in eastern provinces and highhigh clustering exclusively in Kocaeli. SEM estimation results revealed that per capita tax revenue was the sole statistically significant predictor. The results suggest that mitigating regional disparities in access to accounting services necessitates holistic policies centered on fiscal capacity and economic formalization rather than professional organizational structures alone.

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