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    Bibliometric analysis of publications on web of science database related to accounting information system with mapping technique
    (Taylor & Francis As, 2023) Iyibildiren, Mustafa; Eren, Tevfik; Ceran, Mehmet Burak
    One of the main tasks of the accounting information systems is to provide information users at all levels with reliable and easy-to-understand information to be used in planning and auditing activities at the required time and place. Changing conditions lead accounting information systems to renew and contribute more to business management. In this study, the article studies related to the accounting information system in the world under this subject were examined with the bibliometric analysis method, and the 20 most cited and the most recent 40 studies among these studies were evaluated in terms of subject, method, and result. Within the scope of the study, it is seen that the most publications were made in 2020, according to the results of the searches carried out on the subject of accounting information system in the Web of Science database between 1985 and 2022. When the examined publications were evaluated in terms of countries, it was determined that the only country that exceeded the limit of 100 publications was the USA, which was far ahead of other countries in the number of citations of these publications. In the distribution of the reviewed publications by universities, Iowa State University from the USA is at the top of the list with seven publications. Among the authors, it was revealed that Diane J. Janvrin had the highest number of publications with 7 articles. Finally, by including the 20 most cited studies and the 40most recent studies, their methods and results, a map of the most used publications from the past to the present has been made, and it has been tried to reveal which topics and their results are currently discussed.
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    The impacts of conventional and Islamic banking sectors on real sector growth: Evidence from time-varying causality analysis for Turkiye
    (Elsevier, 2023) Kazak, Hasan; Uluyol, Burhan; Akcan, Ahmet Tayfur; Iyibildiren, Mustafa
    Advocates of Islamic finance claim that it contributes to the development of the real economy, rather than focusing on growth in financial assets by selling money to earn money, but no empirical evidence has been produced to support that view. Therefore, this study investigates the effects of conventional banking activities and Islamic banking activities, in particular in terms of their contribution to economic growth and development. The novelty of the study is that it treats these relationships in terms of time-varying causality supported by Fourier functions. The study also seeks evidence of the possibility that the effect of conventional and Islamic banking on the dependent variables might become U-shaped or inverted U-shaped over time. This study uses three different datasets on the real economy in Turkiye for the period January 2005 to February 2023. Our results reveal that loan volume in banking in general and Islamic banking in particular affects the sectors considered and that causality varies over time. The study shows that, in Turkiye, Islamic banking activities have a weaker impact than banking activities in general because Islamic banking is still in its early stages of development, but it still has an impact on related sectors. Copyright (c) 2023 Borsa Istanbul Anonim Sirketi. Published by Elsevier B.V.