Standart Maliyet Yönteminin Görsel Haritalama Tekniğine Göre Bibliyometrik Analizi

The purpose of the study is to provide detailed information about the subject to the researchers by making a bibliometric analysis of the standard cost method that ensures controlling costs. In accordance with this purpose, the status and trends of research that was done in the field of standard cos...

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Bibliographische Detailangaben
Veröffentlicht in:Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi 2019-01 (81)
Hauptverfasser: Bozdemir, Enver, Çivi, Figen
Format: Artikel
Sprache:tur
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Zusammenfassung:The purpose of the study is to provide detailed information about the subject to the researchers by making a bibliometric analysis of the standard cost method that ensures controlling costs. In accordance with this purpose, the status and trends of research that was done in the field of standard cost method between the years of 1975-2017, was analyzed in terms of bibliometric by using visual mapping technique. The data used in the study was compiled from the Web of Science database. VOSviewer software is used to analyze and visualize the relationships between authors, countries, ascription concerted, sources, documents and term about the study topic. In virtue of this software, the subject of standard cost is analyzed in compliance with mapping based on text data and mapping based on bibliographic data. Co-authorship, co-existence, ascription, bibliographic matching, writers whose common attribution is strong, documents, resources, universities and countries have been identified with this analysis. By means of these findings, it is thought to show the way to reach the necessary resources more easily and effectively for standard cost studies.
ISSN:1304-0391
2146-3042