The Evaluation of Studies Conducted Regarding Management Accounting Between Years 2010 – 2016 in Turkey

TOSUNOĞLU, BÜŞRA; CENGİZ, SELİM

The Evaluation of Studies Conducted Regarding Management Accounting Between Years 2010 – 2016 in Turkey

Büşra TOSUNOĞLU, (Gumushane University, Faculty of Economics and Administrative Sciences, Deparment of Business)

Selim CENGİZ (Çankırı Karatekin University Faculty of Economics and Administrative Sciences, Deparment of Business)

Muhasebe ve Finansman Dergisi

4 0

Yıl: 2017 Cilt: 0 Sayı: 75 Sayfa Aralığı: 1 - 12 Metin Dili: İngilizce İndeks Tarihi: 23-01-2019

The Evaluation of Studies Conducted Regarding Management Accounting Between Years 2010 – 2016 in Turkey

Öz:

Management accounting has been gaining more importance as a result of the developments experienced in recent years with regards to both academicians and implementers. In accordance with this, the objective of this study comprises the evaluation of the general profile of studies conducted in management accounting field in Turkey. Within this scope, 118 articles related to management accounting published in MUFAD, MÖDAV, Mali Çözüm, Muhasebe ve Denetime Bakış and Muhasebe ve Vergi Uygulamaları, where most of the articles have taken place in field of accounting in Turkey, by years 2010-2016. In accordance with the evaluation results, most of the studies comprise “cost management”, “cost accounting” and “performance measurement and evaluation” subjects. Moreover, when the aforementioned studies are taken into consideration, it is determined that they have focused on companies to a large extent, preferred secondary data sources and usually used case study method.

Anahtar Kelime:

Konular: Tarih İşletme İktisat

Türkiye’de 2010-2016 Yıllarına İlişkin Yönetim Muhasebesi Alanında Yapılan Çalışmaların Değerlendirilmesi

Öz:

Son yıllarda yaşanan gelişmeler sonucunda gerek akademisyenler gerekse uygulayıcılar açısından yönetim muhasebesine verilen önem giderek artmaktadır. Bu doğrultuda çalışmanın amacı Türkiye’deki yönetim muhasebesi alanında yapılan çalışmaların genel profilinin değerlendirilmesini içermektedir. Bu kapsamda 2010-2016 yılları itibariyle Türkiye’de muhasebe alanında en fazla makalenin yer aldığı MUFAD, MÖDAV, Mali Çözüm, Muhasebe ve Denetime Bakış ve Muhasebe ve Vergi Uygulamaları dergilerinde yayınlanan yönetim muhasebesiyle ilgili 118 makale incelenmiştir. İnceleme sonuçlarına göre araştırmaların büyük çoğunluğu “maliyet yönetimi”, “maliyet muhasebesi” ve “performans ölçümü ve değerlendirme” konularını içermektedir. Ayrıca söz konusu çalışmalara bakıldığında büyük oranda firmalara odaklanıldığı, ikincil veri kaynağı tercih edildiği ve genellikle örnek olay çalışması yönteminin kullanıldığı tespit edilmiştir.

Anahtar Kelime:

Konular: Tarih İşletme İktisat

Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık

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APA	TOSUNOĞLU B, CENGİZ S (2017). The Evaluation of Studies Conducted Regarding Management Accounting Between Years 2010 – 2016 in Turkey. , 1 - 12.
Chicago	TOSUNOĞLU BÜŞRA,CENGİZ SELİM The Evaluation of Studies Conducted Regarding Management Accounting Between Years 2010 – 2016 in Turkey. (2017): 1 - 12.
MLA	TOSUNOĞLU BÜŞRA,CENGİZ SELİM The Evaluation of Studies Conducted Regarding Management Accounting Between Years 2010 – 2016 in Turkey. , 2017, ss.1 - 12.
AMA	TOSUNOĞLU B,CENGİZ S The Evaluation of Studies Conducted Regarding Management Accounting Between Years 2010 – 2016 in Turkey. . 2017; 1 - 12.
Vancouver	TOSUNOĞLU B,CENGİZ S The Evaluation of Studies Conducted Regarding Management Accounting Between Years 2010 – 2016 in Turkey. . 2017; 1 - 12.
IEEE	TOSUNOĞLU B,CENGİZ S "The Evaluation of Studies Conducted Regarding Management Accounting Between Years 2010 – 2016 in Turkey." , ss.1 - 12, 2017.
ISNAD	TOSUNOĞLU, BÜŞRA - CENGİZ, SELİM. "The Evaluation of Studies Conducted Regarding Management Accounting Between Years 2010 – 2016 in Turkey". (2017), 1-12.

APA	TOSUNOĞLU B, CENGİZ S (2017). The Evaluation of Studies Conducted Regarding Management Accounting Between Years 2010 – 2016 in Turkey. Muhasebe ve Finansman Dergisi, 0(75), 1 - 12.
Chicago	TOSUNOĞLU BÜŞRA,CENGİZ SELİM The Evaluation of Studies Conducted Regarding Management Accounting Between Years 2010 – 2016 in Turkey. Muhasebe ve Finansman Dergisi 0, no.75 (2017): 1 - 12.
MLA	TOSUNOĞLU BÜŞRA,CENGİZ SELİM The Evaluation of Studies Conducted Regarding Management Accounting Between Years 2010 – 2016 in Turkey. Muhasebe ve Finansman Dergisi, vol.0, no.75, 2017, ss.1 - 12.
AMA	TOSUNOĞLU B,CENGİZ S The Evaluation of Studies Conducted Regarding Management Accounting Between Years 2010 – 2016 in Turkey. Muhasebe ve Finansman Dergisi. 2017; 0(75): 1 - 12.
Vancouver	TOSUNOĞLU B,CENGİZ S The Evaluation of Studies Conducted Regarding Management Accounting Between Years 2010 – 2016 in Turkey. Muhasebe ve Finansman Dergisi. 2017; 0(75): 1 - 12.
IEEE	TOSUNOĞLU B,CENGİZ S "The Evaluation of Studies Conducted Regarding Management Accounting Between Years 2010 – 2016 in Turkey." Muhasebe ve Finansman Dergisi, 0, ss.1 - 12, 2017.
ISNAD	TOSUNOĞLU, BÜŞRA - CENGİZ, SELİM. "The Evaluation of Studies Conducted Regarding Management Accounting Between Years 2010 – 2016 in Turkey". Muhasebe ve Finansman Dergisi 75 (2017), 1-12.