Publication: Türkiye’de Muhasebe Standartları Konusunda Yapılan Tezlerin İncelenmesi
Abstract
Amaç – Türkiye’de yasal olarak Uluslararası Muhasebe Standartları uygulamasının TürkiyeMuhasebe Standartları olarak uygulanmaya başlaması, muhasebe standartlarının eğitimprogramlarında ağırlığının artması ile de standartlar ile ilgili çalışmaların sayının artmasıbeklenebilir. Ancak bir alanda yapılan çalışmalar ile ilgili gelişimi tam olarak görmek amacıylabibliyometrik analiz yapılması gerekmektedir. Bu çalışmada, muhasebe standartları konusundalisansüstü çalışmaların geçmişten günümüze durum değerlendirmesi yapılarak bundan sonrayapılacak çalışmalara yön verecek bilgileri sunulmaya çalışılmıştır.Yöntem – Çalışmanın kapsamını; Yüksek Öğretim Kurulu Başkanlığı Ulusal Tez Merkezi’nde,1991-2018 yılları arasında muhasebe standartları konusunda yapılmış olan lisansüstü tezleroluşturmaktadır. Ayrıca içerik analizi yöntemi ile çalışma konularının eğilimleri tespit edilmeyeçalışılmıştır. Lisansüstü düzeyde yapılan tezler; yıllara, üniversitelere, anabilim dalına, anahtarkelimelere, alt konulara ve ilgi alanlarına göre dağılımları incelenmiştir.Bulgular – Yüksek Öğretim Kurumu (YÖK) Ulusal Tez Merkezi’nde, “muhasebe standartları”,“UMS/UFRS”, “TMS/TFRS” kelimeleri ile arama yapılmış ve 555 teze ulaşılmıştır. Tezin içeriğiile ilgili bilgiler erişimi olan tezlerden doğrudan alınmış, erişim yasağı olan veya ulaşılmasımümkün olmayan tezlerin özetlerinden ulaşılmaya çalışılmıştır.Tartışma – 2018 yılına kadar yazılan 555 tezin incelenmesi sonucunda en fazla üzerinde çalışılankonuların; KOBİ UFRS/TFRS, stoklar, inşaat işletmelerinde muhasebe, maddi duran varlıklar vekonsolidasyon olduğu belirlenirken; hiç lisansüstü tez konusu olmayan 5 adet standartbulunmaktadır.
Purpose – The number of studies on standards can be expected to increase further once the legal practice of International Accounting Standards is started to be implemented in Turkey as Turkish Accounting Standards and the weight of accounting standards is increased in curricula. However, bibliometrics analysis is required to fully understand the improvement of studies in a field. This study intends to evaluate the status of postgraduate studies on accounting standards from the past to the present and to give information that will serve as a guide for future studies. Design/methodology/approach – The scope of the study; In the National Thesis Center of the Council of Higher Education, the postgraduate theses on accounting standards between 1991- 2018 are composed. In addition, the content analysis method has been tried to determine the trends of working subjects. Theses in graduate level; years, universities, departments, keywords, sub-topics and the distribution of interests according to the area has been examined. Findings – In the database of National Thesis Center of the Higher Education Council (YÖK), the keywords “accounting standards“, UMS/UFRS”, “TMS/TFRS” were used for the search and 555 thesis were displayed in the result. Information about the content of the thesis was obtained directly from the theses that could be accessed or attempted to be obtained from the abstracts of thesis that could not be accessed. Discussion – As a result of the examination of 555 thesis written until 2018, the most studied subjects are; SME IFRS/TFRS, inventories, accounting in construction companies, tangible assets and consolidation. There are currently five standards regarding which any postgraduate thesis was not conducted.
Purpose – The number of studies on standards can be expected to increase further once the legal practice of International Accounting Standards is started to be implemented in Turkey as Turkish Accounting Standards and the weight of accounting standards is increased in curricula. However, bibliometrics analysis is required to fully understand the improvement of studies in a field. This study intends to evaluate the status of postgraduate studies on accounting standards from the past to the present and to give information that will serve as a guide for future studies. Design/methodology/approach – The scope of the study; In the National Thesis Center of the Council of Higher Education, the postgraduate theses on accounting standards between 1991- 2018 are composed. In addition, the content analysis method has been tried to determine the trends of working subjects. Theses in graduate level; years, universities, departments, keywords, sub-topics and the distribution of interests according to the area has been examined. Findings – In the database of National Thesis Center of the Higher Education Council (YÖK), the keywords “accounting standards“, UMS/UFRS”, “TMS/TFRS” were used for the search and 555 thesis were displayed in the result. Information about the content of the thesis was obtained directly from the theses that could be accessed or attempted to be obtained from the abstracts of thesis that could not be accessed. Discussion – As a result of the examination of 555 thesis written until 2018, the most studied subjects are; SME IFRS/TFRS, inventories, accounting in construction companies, tangible assets and consolidation. There are currently five standards regarding which any postgraduate thesis was not conducted.