A CONTENT ANALYSIS REGARDING THE GRADUATE THESIS ON ACCOUNTING AND FINANCE

Business science is one of the fastest developing areas of Social Sciences, and the development of technology has made great changes in the last century thanks to the easier, cheaper and accessible information. Accounting-Finance discipline, which is one of the important disciplines of business administration, has gained its share from the developing technology and knowledge wind and the scientific studies have played an important role in both the emergence and development of this change. Although Accounting - Finance transactions take on different roles in businesses, they cannot be separated from each other scientifically. It is not possible to make accurate financial transactions with an accounting structure that does not work in a healthy manner. Therefore, Accounting and Finance, which are the two subbranches of science, are united under one roof at many universities. The Institute of Social Sciences is available in many universities, and the Accounting-Finance discipline operates under the Department of Business as a single discipline. When the literature is reviewed, it is seen that there are very limited researches that deal with these two sciences together. The purpose of this study is to present a content analysis for the graduate thesis on Accounting-Finance in Accounting-Finance Department of Sakarya University, Institute of Social Sciences. For this purpose, postgraduate theses on Accounting and Finance which were prepared in Sakarya University Social Sciences Institute among 1995 - 2017 were identified and these theses were examined in terms of genre, year, language, the name of consultant and subject being discussed. Within the scope of the study, the data obtained from these theses were systematically analyzed and categorized. In this way, a large number of studies were examined, and an information section prepared according to certain common characteristics presented. This research is both a guide for filling the gap in the literature and for the ones who will make new research in terms of revealing the change of the prestigious Accounting-Finance thesis. If these studies are done in different periods, it is considered that it will benefit in determining the direction, development and trends of the studies in related disciplines. Content analysis method was used in this study. By using content analysis, the information that has similar characteristics and is in bulk is categorized by using numbers or symbols according to these characteristics, and systematic information is generated that will enable readers to have easier information.