%0 Journal Article %T THE COMPARISON OF ACCOUNTING THESES IN TURKEY WITH THE ARTICLES PUBLISHED IN INTERNATIONALLY INDEXED JOURNALS %A Erkan £¿ZT¨¹RK %A £¿mer Faruk G¨¹LE£¿ %J - %D 2019 %X The speed of access to information increases depending on the developments in technology. Besides, many universities in different countries work on behalf of the globalization of knowledge and scientific advancement by providing coordination especially in the field of higher education. In this study, master and doctoral theses that are written in Turkey and top international articles are compared in terms of their subject for the period between 2013 and 2017. For this purpose, 150 articles from the 16 most prestigious journals with the highest citation based on Google Scholar metrics and Scimagojr database are examined. We also examine 510 master thesis and 103 doctoral thesis that are written in accounting in Turkey for the same period. We apply content analysis to the subjects of the thesis and articles. According to the results, master and doctoral thesis in accounting show significant differences from the articles published in international accounting journals. Corporate governance is one of the most studied subjects in the field of accounting in the world. Disclosure, sustainability, corporate social responsibility and environmental reporting are some of important topics of corporate governance. International accounting standards, tax legislation and auditing are highly studied subjects in Turkey. In addition, the policies of regulatory agencies and organizations on a local scale shape the development in the field of accounting in Turkey more than international studies %K Muhasebe E£¿itimi %K £¿£¿erik Analizi %K Muhasebe Ara£¿t£¿rmalar£¿ %K £¿£¿erik Analizi %U http://dergipark.org.tr/muvu/issue/44127/430404