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ULUSLARARASI MUHASEBE EĞİTİMİ LİTERATÜR TARAMASI:1997-2008 DÖNEMİ

INTERNATIONAL ACCOUNTING EDUCATION LITERATURE

Journal Name:

  • Ege Akademik Bakış Dergisi

Publication Year:

  • 2010

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
With this paper, articles with the subject of “Accounting Education” that has published at 1997-2008 period in international journals has been browsed and analysed. 789 articles has been scanned from the Journal of Accounting Education, Issues in Accounting Education, Accounting Education and Global Perspectives of Accounting Education in terms of international accounting education literature. In the study, we have classified the articles by using content analysing method according to types of articles, subjects, models, data collection methods, author number and geographical distribution of author’s universities. As a result of analyse, observed that the number of ampiric studies are more than the number of the theorical studies in the terms 1997-2008. About the classification of articles into their subjects, the most common studied subject is “Curriculum and Instructions”. In the mentioned period, it has been determined that “Descriptive Model” has appeard as the most preferred model. “The Survey Method” has been the most used method of data collection in the articles. The articles which has two authors are afore than other in considered periods of research. It has been resulted as Australia has the most number of authors according to the analyse of geographical diversification of article authors institutions.
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Abstract (Original Language): 
Çalısmamızda, 1997-2008 dönemi* itibariyle uluslararası dergilerde Muhasebe Eğitimi konusunda, yer alan makaleler gözden geçirilerek literatür incelemesi yapılmıstır. Uluslararası muhasebe eğitimi literatürü kapsamında Journal of Accounting, Issues in Accounting Education, Accounting Education, Advances in Accounting Education ve Global Perspectives of Accounting Education dergilerindeki 789 makale taranmıstır. Çalısmamızda, makaleler türlerine, konularına, kullanılan modellere, veri toplama yöntemlerine, yazar sayılarına ve yazarların çalıstığı kurumların coğrafi yerlerine göre, içerik analizi yönteminden yararlanılarak sınıflandırılmıstır. Analiz sonucunda, 1997-2008 dönemindeki “Ampirik” çalısmaların “Teorik” çalısmalardan daha fazla yer aldığı ortaya çıkmıstır. Konularına göre makalelerin sınıflandırmasında, “Müfredat ve Ders İçerikleri” konusundaki çalısmaların sayısı daha ağırlıklıdır. Belirtilen dönemde yayımlanan makalelerde daha çok “Betimsel” modelin tercih edildiği saptanmıstır. Makalelerde veri derleme yöntemi olarak öncelikle “Anket” yönteminin benimsendiği anlasılmıstır. Arastırma kapsamında “İki Yazarlı Makalelerin Sayısı” diğerlerinden öndedir. Makale yazarlarının çalıstıkları kurumların coğrafi kökenleri açısından yapılan incelemede, kurumları “Avustralya’da olan Yazar Sayılarının En Yüksek” düzeye ulastığı sonucuna varılmıstır.
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