RESEARCH ON PREPARED POSTGRADUATE THESIS ON ACCOUNTING AND FINANCE IN THE COOPERATIVE AREA IN TURKEY
DOI:
https://doi.org/10.15659/3.sektor-sosyal-ekonomi.21.03.1532Keywords:
Cooperative, Accounting, Finance, Postgraduate Education, Content AnalysisAbstract
The aim of this study is to evaluate the graduate thesis written in the subject; Determining the number of postgraduate thesis on cooperatives and revealing the main topics covered in the thesis, in the field of accounting and finance cooperatives in Turkey
Content analysis was used in the examination of the postgraduate theses on this subject that have been made between 1972-2020, and the National Thesis Center of the Council of Higher Education was used to collect data. 98 of the 494-thesis determined are in the field of accounting and finance. 45 of them were accessed and analyzed in full text.
According to the analysis, thesis was made in 27 different universities, 4 institutes, 7 different departments and 7 different science branches. Thesis have been studied in 7 different types of cooperatives and empirical method has been preferred in most of them. Subject distribution in thesis on accounting finance; finance 49%, financial accounting 30%, audit 14% and cost-management accounting 7%.
