A Resarch on The Theses Prepared on The Management Accounting in Turkey by The Bibliometric Analysis Method
Türkiye’de Yönetim Muhasebesiyle İlgili Hazırlanan Tezlerin Bibliyometrik Analiz Yöntemiyle İncelenmesi

Author : Abdurrahman GÜMRAH
Number of pages : 244-253


The purpose of this study is to break down the postgraduate theses prepared on accounting management in Turkey in terms of university, year, institute, department, titles of advisor faculty members and whether the theses are master’s thesis or PhD thesis. In this study, bibliometric analysis (bibliometry) technique, a qualitative research method, was used, and the screening process was performed in April, 2020, on the website of Higher Education Council (YOK) National Thesis Center by selecting "Management Accounting" as the search term and marking the permission status and thesis type fields as "All". As a result of the search, it was found that 172 postgraduate theses are registered in the YÖK National Thesis Center. We could not access to 9 of these theses, due to reasons such as author's not allowing access, the thesis being too old and not having an electronic record in the YÖK’s thesis center. Therefore, 163 postgraduate theses were examined within the scope of the study. The highest number of theses was found in 2019 with 19 theses, while the first one was written in 1985. Also, no postgraduate thesis was written in 1993. The findings are that most of the theses on management accounting were prepared by Marmara University with 19 theses; in terms of type of thesis, most of the theses were master’s theses; and the faculty members with the title of “Prof. Dr.” mostly advised such theses. It is considered that the researchers who want to prepare a postgraduate thesis, especially in the field of management accounting, are able to work with specialized academicians at Marmara University. In addition, considering the increase in the number of universities in Turkey in recent years, it is recommended that other universities should pay importance to the subject of management accounting.


Management Accounting, Bibliometric Analysis, Accounting

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