RESOURCE CONSUMPTION ACCOUNTING: BIBLIOGRAHICAL PROFILE OF ACADEMIC ARTICLES IN TURKEY (2007-2021)

Abstract

This study seeks to determine the bibliographical profile of articles published in academic journals in Turkey between 2007 and 2021 on the subject of Resource Consumption Accounting (RCA), one of the new-generation costing methods. To this end, 33 articles were examined making use of Google Akademik, Ulakbim, DergiPark and other databases. As a result of the analysis, it was found that the articles examined for the study were mostly published in 2019, 2020 and 2021, that almost half were empirical studies, that 80% of the empirical studies included work specifically on the manufacturing sector, and that the majority of the studies were written by men and had two authors. The most articles on RCA were observed to have been published in The World of Accounting Science. The articles were seen to have been prepared by writers from 24 different universities, most of whom had the title Doctoral Faculty Member. The largest contributions to the literature on RCA were found to have been made by academics from Çukurova University, Osmaniye Korkut Ata University, İnönü University, Kütahya Dumlupınar University and Karabük University.