Bibliyometri, yayınların ya da belgelerin yazar, konu yayın bilgisi, atıf analizi ile ilgilidir. Türkiye'de muhasebe alanındaki gelişmeyi değerlendirmek açısından özellikle 2000'li yıllarda bibliyometrik araştırmalar yapıldığı görülmektedir. Bu çalışma Muhasebe ve Vergi Uygulamaları Dergisi'nde yayımlanan makalelerin bibliyometrik analizidir. Dergiden alınan veriler Microsoft Excel yazılımı tablolarına aktarılmış, sonuçlar üretilmiş ve yorumlanmıştır. Araştırma sonucunda 10 yılda yayımlanan 149 makalenin yüzde 73'ü erkek yazarlar tarafından yazılmış, en çok yayını yedi makale ile Tuğba Uçma Uysal yapmıştır. En fazla (yüzde 28,2) yayın yapan yazarların unvanı yardımcı doçenttir. Yazarların en çok (19 makale) adres gösterdiği kurum Gazi Üniversitesidir. Dergideki yazar verimlilikleri, verimlilik ölçen Pareto, Price ve Lotka yasalarında belirtilen oranların genellikle altındadır.

The effect of management diversification on company profitability has been an issue of debate for a long time. Management of banks, which is one of the fundamental building stones of economy, is important from this aspect. It is assumed that one of the elements of good management is the qualified human resource. For that reason, regulations have been made in Banking Law on qualifications that the managers should have. In the Law, in addition to general qualifications of persons to comprise the board of directors, also their education and experience qualifications are emphasized. According to this, majority of the members establishing the board of directors are required to have bachelor degree in the banks. When we look at the practice, it is striking that in addition to members holding bachelor degree, persons had postgraduate degrees also have positions in the board of directors of companies in the "Banks and Special Finance Corporations" Sector in Borsa Istanbul in Turkey. Some of the boards of directors form with the members who have postgraduation degree because of the legal obligations instead of preference. This research analyzes whether the members of board of directors holding post-graduation degrees in banks create any difference in the profitability of the banks. The independent variable is taken as the rate of members holding post-graduation degree in the board of directors of the banks, whereas the dependent variable is the asset profitability rate. In the research which analyzed by Kruskal-Wallis H test, it was concluded that presence of members with post-graduation degree in the boards of directors of the banks did not create any statistically meaningful difference in terms of return on assets.