Muhasebe Dijital Dönüşüm: AKEA ve LDA ile Yapısal Bir Analiz
Özet Görüntüleme: 27
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PDF İndirme: 14
DOI:
https://doi.org/10.69599/izd.3027Anahtar Kelimeler:
Muhasebede Dijital Dönüşüm- Eş- Oluşum Ağı Analizi- LDAÖzet
Bu çalışma, muhasebe ve dijital dönüşüm alanındaki bilimsel yapıyı incelemek amacıyla 2020-2024 yılları arasında Web of Science veri tabanından elde edilen 2232 makalelik veri setine dayanan kapsamlı bir analiz sunmaktadır. Çalışma, bibliyometrik haritalamayı (AKEA), Latent Dirichlet Allocation (LDA) algoritması ile çapraz doğrulamaya tabi tutarak literatüre metodolojik özgünlük kazandırmaktadır. Python ile JEL kod dönüşümü ve sinonim standardizasyonu uygulanan analizlerde; AKEA araştırma gündemini nicel metotlar, piyasalar, yönetişim ve performans olarak dört odakta toplarken, LDA optimum konu sayısını üç olarak belirlemiştir. Karşılaştırmalı analiz çarpıcı bir bulgu ortaya koymuştur: LDA, finansal ve yönetim kümelerini doğrulamış; ancak ağ analizindeki ‘yeşil küme’ (sürdürülebilirlik/inovasyon), makine öğrenmesi tabanında bağımsız bir konu olarak ayrışamamıştır. Bu durum, literatürün finansal sonuçlara odaklandığını, ancak etik ve sürdürülebilirlik gibi beşerî boyutların henüz sistematik
bir araştırma omurgasına oturmadığını kanıtlamaktadır. Sonuç olarak çalışma, şeffaf bir gelecek için veri bilimi ve
beşerî boyutların entegrasyonunu vurgulamaktadır.
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