MUHASEBE VE FİNANS ALANINDA YAZILMIŞ LİSANSÜSTÜ TEZLERE YÖNELİK BİR İÇERİK ANALİZİ
A CONTENT ANALYSIS REGARDING THE GRADUATE THESIS ON ACCOUNTING AND FINANCE

Summary/Abstract: Aim: The aim of this study is to provide a section for the students who will work in the field by obtaining categorical information about graduate theses prepared in Accounting and Finance Department of Sakarya University Social Sciences Institute. Method: In this study using content analysis method, graduate theses were classified according to year, genre, language, subject, consultant titles and other criteria such as applied sector and subject country were evaluated. Findings: In this study, 247 academic dissertation studies were analysed between 1995-2017, taking into account the records of the Sakarya University Institute of Social Sciences Thesis Catalog and YÖK Thesis Center. These databases included 185 master’s and 62 doctoral theses, of which 115 masters and 38 doctoral theses belong to the field of “Accounting”, and 70 masters’ and 24 doctoral theses belong to the field of “Finance” Results: As a result of the study, it became clear that most graduate studies were done in the field of “Accounting”. When the graduate studies in the field of “Accounting and Finance” are examined, the subjects dealt with in master and doctorate levels are different in both areas. This study, which provides categorical information on the relevant undergraduate theses and articles on the related field, shows a guiding feature in terms of presenting much different information about past studies for the new researches.

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