A Content Analysis of Context and Method in Accounting and Finance: Research in Turkey

As Feyerabend frequently points out in his work "Science in a Free Society," scientific knowledge often progresses through dominant perspectives. However, the only way to produce scientific knowledge is not solely through these dominant views (Feyerabend, 1975). The aim of this study is to question the existence and trends of dominant views in the field of accounting. In this context, publications made in the last five years in the accounting and finance literature in Turkey have been primarily examined in terms of their purposes and topics, followed by methodological and contextual analysis. The subcategories of accounting have been detailed in the examination, while no such detailing has been carried out for the finance section. Qualitative research methods, specifically content analysis, have been utilized in this study. Within this framework, 445 articles published in the last five years in the leading journals of accounting in Turkey, namely The World of Accounting Science and the Journal of Accounting and Finance, have been analyzed in detail. The results revealed that most of the studies were in the field of finance. Methodologically, empirical studies predominated, and quantitative methods were used more frequently. It has been concluded that there are more context-embedded studies, but context-specific studies have not been conducted.