BIBLIOMETRIC ANALYSIS OF THE ARTICLES PUBLISHED IN THE JOURNAL OF ACCOUNTING AND TAXATION STUDIES (2008-2017)
Journal Title: Muhasebe ve Vergi Uygulamaları Dergisi - Year 2018, Vol 11, Issue 2
Abstract
Bibliometrics is related to quantitative analysis on features of publications or documents such as author, subject, publication and cited sources information. Bibliometric surveys had been carried out especially in 2000's in terms of evaluating the development of accounting in Turkey. This study is a bibliometric analysis of the articles published in the “Journal of Accounting and Taxation Studies”. The data received from the journal was transferred to Microsoft Excel software tables and the results were obtained and interpreted. As a result of the research, 73,4 percent of the 149 articles that has been published in the last 10 years were written by male authors, and Tuğba Uçma Uysal is the one who has published the highest number of papers with a number of 7 articles. The title of the authors who published at the higest number (28,2 percent) is assistant professor. Gazi University is the most affiliated institution with 19 articles. In the journal, the efficiency results of the authors are generally below the rates specified in the Pareto, Price and Lotka laws which measure author efficiency. 68 percent of the articles are theoretical works. Articles are on average 21,58 pages, have 3,44 keywords, and 22 sources. 44.9 percent of the articles are written by a single author. The most commonly used JEL code (72 times) is “M41: Accounting”. The most studied subject is accounting standards with 22,14 percent.
Authors and Affiliations
Cevdet Yiğit ÖZBEK, Ahmet Cemkut BADEM
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