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Entegre ve Akıllı Raporlama Gerekliliklerine Göre Kalkınma Ajansları Raporlama Sürecinin Analizi

Year 2023, Volume: 4 Issue: 2, 1 - 21, 31.12.2023
https://doi.org/10.56203/iyd.1250990

Abstract

Türkiye’de kamu idareleri 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanuna göre hesap verebilirlik çerçevesinde performans raporu hazırlamakla yükümlüdür. Bu faaliyet raporları, kamu idarelerinin faaliyetlerinin sonuçlarını görmede temel hesap verebilirlik aracı olmasının yanısıra kamu yönetiminin mevcut performans durumunu da göstermektedir. Ancak anılan Kanuna tabi olmayan kamu kurumları için raporlamalarda standart bir uygulama mevcut olmadığından her kurumda çeşitli yaklaşımlara göre farklı raporlama uygulamaları geliştirilmiştir. Bu çalışmada, Türkiye kamu mali yönetimindeki performansa dayalı bütçeleme sistemi unsurlarına göre Sanayi ve Teknoloji Bakanlığı Kalkınma Ajansları Genel Müdürlüğü tarafından geliştirilmiş olan kalkınma ajanslarındaki yıllık faaliyet raporu uygulamalarının yapısı, Entegre Raporlama (ER) Standartlarına göre analiz edilip değerlendirilmektedir. Çalışmada kısmen literatür taraması yöntemi ile karşılaştırmalı nitel analiz yöntemleri kullanılmıştır. Özellikle mali riskleri oldukça yüksek olan bu ajanslarda 2021 Kasım ayından itibaren iç ve dış denetim süreçlerinin tamamen kaldırılmış olması Türk idari teamülüne ve uluslararası kurumsal standartlara aykırı bir uygulama olarak raporlama ve değerlendirme süreçlerindeki güvence faaliyetinde büyük bir zafiyet ve risk teşkil etmektedir. Çalışmada, raporlama süreçlerindeki temel sorunlar irdelenmekte, kamu sektöründe kalkınma ajansları raporlama süreçleri analiz edilmekte, iyi uygulama örneği olabilecek farklı raporlama standartlarına göre değerlendirmeler yapılarak raporlamanın kalkınma ajansları yönetim bilgi sistemlerine (KAYS) yapay zeka (YZ) ile entegre edilmesi durumunda hesap verebilirliği, kaynak verimliliğini ve sonuçlardaki etkiliğini sağlamanın daha kolay olabileceği düşünülmektedir.

References

  • ACCA (2016). The Future: 50 Drivers of Change in The Public Sector. The Association of Chartered Certified Accountants, https://www.accaglobal.com/content/dam/ACCA_Global/ Technical/Future/pi-highlights-drivers-change-public-sector.pdf (20.03.2021)
  • Adams, C. (2013). Understanding Integrated Reporting: The Concise Guide to Integrated Thinking and the Future of Corporate Reporting. Do Sustainability, DoShorts
  • Adams, C. A. (2015). The International Integrated Reporting Council: A story of failure. Critical Perspectives on Accounting, 27, 1–17. https://doi.org/10.1016/j.cpa.2014.07.002
  • Aras G. ve Yıldırım F. M. (2019) Entegre Raporlamada Çoklu Sermaye Öğelerini Temsil Eden Göstergelerin Belirlenmesi: Türk Bankacılık Sektörü Örneği (Determining Indicators Representing Multiple Capitals in Integrated Reporting: The Case of Turkish Banking Sector) Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 6(2), 408-422.
  • Aras G., Sarıoğlu G.U. (2015) Kurumsal Raporlamada Yeni Dönem: Entegre Raporlama, TUSİAD Yayını, https://tusiad.org/tr/yayinlar/raporlar/item/8539-kurumsal-raporlamada-yeni-donem-entegre-raporiama
  • Ataman, B. ve Gökçen, G. (2021). Finansal Raporlama Standartlarına Uygun Hesap Planı (FRSHP) İle Tekdüzen Hesap Planı (TDHP) Bilanço Hesap Gruplarının Karşılaştırılması ve Değerlendirmesi. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 6 (1) , 151-159 . DOI: 10.29106/fesa.868910
  • Baber W.R. ve Sen P. K. (1984) The role of generally accepted reporting methods in the public sector: An empirical test, Journal of Accounting and Public Policy, Volume 3, Issue 2, Pages 91-106, ISSN 0278-4254, https://doi.org/10.1016/0278-4254(84)90002-4
  • Ballard, R.L. (1996), "Methods of inventory monitoring and measurement", Logistics Information Management, Vol. 9 No. 3, pp. 11-18. https://doi.org/10.1108/09576059610116653
  • Bowman E. H. (1984) Content Analysis of Annual Reports for Corporate Strategy and Risk, Journal on Applied AnalyticsVol. 14, No. 1, Published Online:1 Feb 1984, https://doi.org/10.1287/inte.14.1.61
  • Bryan J., Barfield R., Hansen F. L. (2008) Journal of Risk Management in Financial Institutions, Henry Steward Publications, Volume 2 / Number 1 / Winter, 2008, pp. 57-68 (12), https://www.ingentaconnect.com/content/hsp/jrmfi/2008/00000002/00000001/art00006#expand/collapse
  • Busco, C., Frigo, M.L., Riccaboni, A., Quattrone, P. (2013). Integrated Reporting Concepts and Cases that Redefine Corporate Accountability. Switzerland: Springer International Publishing ISBN 978-3-319-02168-3
  • Canbaz, M. F. ve Erbaş, S. (2021). Katılım Bankacılığında FinTek Eğilimleri ve Sektöre Katkıları. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 6 (3), 477-489. DOI: 10.29106/fesa.977015ÇOLAK, H.B. (2008), Konu Anlatımlı 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanunu, Ümit Ofset Matbaası, Ankara.
  • Cavlak, H. ve Ataman, B. (2017). Büyük Ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı (BOBİ FRS) İle Tam Set Türkiye Muhasebe Ve Türkiye Finansal Raporlama Standartlarının (TMS/TFRS) Karşılaştırılması. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 2 (3), 153-168. DOI: 10.29106/fesa.348486
  • Cavlak, H., Ataman, B. ve Gökçen, G. (2018). Muhasebe Sistemi Uygulama Genel Tebliği’ne (MSUGT) Göre Hazırlanan Finansal Tabloların Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı’na (BOBİ FRS’ye) Uyarlanması ve Rasyo Yöntemi ile Analizi. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 3 (2) , 458-477 . DOI: 10.29106/fesa.424763
  • Cheng, M., Green, W., Conradie, P., Konishi, N., ve Romi, A. (2014). The International Integrated Reporting Framework: Key Issues and Future Research Opportunities. Journal of International Financial Management & Accounting.
  • Eccles, R. G., ve Serafeim, G. (2014). Corporate and Integrated Reporting: A Functional Perspective. Harvard Business School.
  • Eldemir, E. ve Ataman Gökçen, B. (2019). Entegre Raporlama ve Türk İşletmelerinde Uygulanmasına İlişkin Bir İnceleme. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 4 (3), 357-378. DOI: 10.29106/fesa.610364
  • EY (2014). LLP, Boston College Center for Corporate Citizenship. Value Of Sustainability Reporting. http://www.ey.com/Publication/vwLUAssets/EY_Value_of_sustainability_reporting/$FILE/EY-Value-of-SustainabilityReporting.pdf (Erişim Tarihi: 21.03.2017)
  • FRC, (2019) Artificial Intelligence and corporate reporting- How does it measure up?, UK Financial Reporting Council, https://t.ly/6KjA
  • Gençoğlu, Ü. G. ve Aytaç, A. (2016) Kurumsal Sürdürülebilirlik Açisindan Entegre Raporlamanin Önemi ve BIST Uygulamalari?The Importance of Integrated Reporting in Terms of Corporate Sustainability and BIST Applications, Muhasebe ve Finansman Dergisi; Istanbul Iss. 72,
  • Graaf G. D. (2010) A Report On Reporting: Why Peers Report Integrity and Law Violations in Public Organizations, RAP Journal, Volume70, Issue5 https://doi.org/10.1111/j.1540-6210.2010.02204.x
  • Hoffman, M. (2012). Applying Integrated Reporting Principles in the Public Sector.
  • Iannaci D., (2020) Reporting tools for social enterprises: between impact measurement and stakeholder needs, University of Turin - Department of Management, https://doi.org/10.13135/2704-9906/4486 IIRC (2013). International Integrated Reporting Framework.
  • IIRC (2014). Realizing the Benefits: The Impact of Integrated Reporting. BlackSun Plc.
  • IIRC. (2021). The International <IR> Framework. https://www.integratedreporting.org/resource/international-ir-framework/
  • IIRC, CIPFA, WB. (2016). International Integrated Reporting Council, the Chartered Institute of Public Finance and Accountancy, International Bank for Reconstruction and Development. Integrated Thinking and Reporting Focusing on Value Creation in The Public Sector, an İntroduction for Leaders. http://integratedreporting.org/wpcontent/uploads/2016/09/Focusing-on-value-creation-in-the-public-sector-_vFINAL.pdf (15.03.2017).
  • IIRC. (2011a). Towards Integrated Reportıng Communicating Value in the 21st Century. www.theiirc.org/wp-content/uploads/2011/09/IR-Discussion-Paper2011_spreads.pdf, (19.08.2022)
  • James, M.L. (2013). Sustainability And Integrated Reporting: Opportunities And Strategies For Small And Midsize Companies. Entrepreneurial Executive. 18: 17-28
  • Kızıl C., Akman V. ve Ergün A. (2020a) Muhasebede Yeni Bir Raporlama Modeli Olarak Entegre Raporlama (Integrated Reporting as a New Reporting Model in Accounting), 3rd Asia Pacific Intenational Congress on Contemporary Sciences, 1-2 June, Seoul, South Korea, 20-25.
  • Kızıl C., Akman V. ve Ergün A. (2020b) Muhasebe ve Finans Açısından Entegre Raporlama Kavramının Analizi (The Analysis of Integrated Reporting Concept from an Accounting and Finance Perspective) 3rd Asia Pacific Intenational Congress on Contemporary Sciences, 1-2 June, Seoul, South Korea, 308-314.
  • KPMG. (2010). Integrated Reporting Closing the Loop of Strategy.
  • Leimkuhler F. F. (1977) Operational analysis of library systems, Information Processing & Management, Volume 13, Issue 2, 1977, Pages 79-93, ISSN 0306-4573, https://doi.org/10.1016/0306-4573(77)90042-5.
  • Oshika, T. and Saka, C. (2017), "Sustainability KPIs for integrated reporting", Social Responsibility Journal, Vol. 13 No. 3, pp. 625-642. https://doi.org/10.1108/SRJ-07-2016-0122
  • Öztürk, E, Gökçen, G. ve Güleç, Ö. F. (2018). BOBİ FRS ve TFRS’NİN Finansal Raporlara Etkileri Açısından Karşılaştırılması. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 3 (2), 437-457. DOI: 10.29106/fesa.425384
  • PWC, (2007) Corporate reporting – a time for reflection - A survey of the Fortune Global 500 companies' narrative reporting, https://www.pwc.com/gx/en/corporate-reporting-services/pdf/reflection.pdf
  • Rahman, M. ve Hussain, M. (2012), "Social business, accountability, and performance reporting", Humanomics, Vol. 28 No. 2, pp. 118-132. https://doi.org/10.1108/08288661211228889
  • Sarı, E. S., Can, M., Güngör, N., Türel, A. ve Needles, B. E. (2019) Sustainability Reporting and Integrated Reporting: Evidence from Turkish High Performance Companies. Hitit University Journal of Social Sciences Institute, 12(2), 257-270. doi: 10.17218/hititsosbil.603228
  • SBB (2021) Kamu İdarelerince Hazırlanacak Stratejik Planlar ve Performans Programları ile Faaliyet Raporlarına İlişkin Usul Ve Esaslar Hakkında Yönetmelik, TC. Strateji ve Bütçe Başkanlığı, https://www.mevzuat.gov.tr/File/GeneratePdf?mevzuatNo=38547&mevzuatTur=KurumVeKurulusYonetmeligi&mevzuatTertip=5
  • STB (2021) Kalkınma Ajansları Faaliyet Raporlamasına Dair Usul ve Esaslar, Sanayi ve Teknoloji Bakanlığı Kalkınma Ajanasları Genel Müdürlüğü, İç Genelge.
  • Tahtlı, F. (2019). Etkin Bir İç Kontrol Sisteminin İşletmedeki Hileleri Önlemedeki Rolü Ve Perakende Sektöründe Bir Araştırma. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 4 (2), 177-205. DOI: 10.29106/fesa.548087
  • Zhou S., Simnett R., ve Green W., (2017) Does Integrated Reporting Matter to the Capital Market?, ABAKUS Wİley, https://doi.org/10.1111/abac.12104
Year 2023, Volume: 4 Issue: 2, 1 - 21, 31.12.2023
https://doi.org/10.56203/iyd.1250990

Abstract

References

  • ACCA (2016). The Future: 50 Drivers of Change in The Public Sector. The Association of Chartered Certified Accountants, https://www.accaglobal.com/content/dam/ACCA_Global/ Technical/Future/pi-highlights-drivers-change-public-sector.pdf (20.03.2021)
  • Adams, C. (2013). Understanding Integrated Reporting: The Concise Guide to Integrated Thinking and the Future of Corporate Reporting. Do Sustainability, DoShorts
  • Adams, C. A. (2015). The International Integrated Reporting Council: A story of failure. Critical Perspectives on Accounting, 27, 1–17. https://doi.org/10.1016/j.cpa.2014.07.002
  • Aras G. ve Yıldırım F. M. (2019) Entegre Raporlamada Çoklu Sermaye Öğelerini Temsil Eden Göstergelerin Belirlenmesi: Türk Bankacılık Sektörü Örneği (Determining Indicators Representing Multiple Capitals in Integrated Reporting: The Case of Turkish Banking Sector) Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 6(2), 408-422.
  • Aras G., Sarıoğlu G.U. (2015) Kurumsal Raporlamada Yeni Dönem: Entegre Raporlama, TUSİAD Yayını, https://tusiad.org/tr/yayinlar/raporlar/item/8539-kurumsal-raporlamada-yeni-donem-entegre-raporiama
  • Ataman, B. ve Gökçen, G. (2021). Finansal Raporlama Standartlarına Uygun Hesap Planı (FRSHP) İle Tekdüzen Hesap Planı (TDHP) Bilanço Hesap Gruplarının Karşılaştırılması ve Değerlendirmesi. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 6 (1) , 151-159 . DOI: 10.29106/fesa.868910
  • Baber W.R. ve Sen P. K. (1984) The role of generally accepted reporting methods in the public sector: An empirical test, Journal of Accounting and Public Policy, Volume 3, Issue 2, Pages 91-106, ISSN 0278-4254, https://doi.org/10.1016/0278-4254(84)90002-4
  • Ballard, R.L. (1996), "Methods of inventory monitoring and measurement", Logistics Information Management, Vol. 9 No. 3, pp. 11-18. https://doi.org/10.1108/09576059610116653
  • Bowman E. H. (1984) Content Analysis of Annual Reports for Corporate Strategy and Risk, Journal on Applied AnalyticsVol. 14, No. 1, Published Online:1 Feb 1984, https://doi.org/10.1287/inte.14.1.61
  • Bryan J., Barfield R., Hansen F. L. (2008) Journal of Risk Management in Financial Institutions, Henry Steward Publications, Volume 2 / Number 1 / Winter, 2008, pp. 57-68 (12), https://www.ingentaconnect.com/content/hsp/jrmfi/2008/00000002/00000001/art00006#expand/collapse
  • Busco, C., Frigo, M.L., Riccaboni, A., Quattrone, P. (2013). Integrated Reporting Concepts and Cases that Redefine Corporate Accountability. Switzerland: Springer International Publishing ISBN 978-3-319-02168-3
  • Canbaz, M. F. ve Erbaş, S. (2021). Katılım Bankacılığında FinTek Eğilimleri ve Sektöre Katkıları. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 6 (3), 477-489. DOI: 10.29106/fesa.977015ÇOLAK, H.B. (2008), Konu Anlatımlı 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanunu, Ümit Ofset Matbaası, Ankara.
  • Cavlak, H. ve Ataman, B. (2017). Büyük Ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı (BOBİ FRS) İle Tam Set Türkiye Muhasebe Ve Türkiye Finansal Raporlama Standartlarının (TMS/TFRS) Karşılaştırılması. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 2 (3), 153-168. DOI: 10.29106/fesa.348486
  • Cavlak, H., Ataman, B. ve Gökçen, G. (2018). Muhasebe Sistemi Uygulama Genel Tebliği’ne (MSUGT) Göre Hazırlanan Finansal Tabloların Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı’na (BOBİ FRS’ye) Uyarlanması ve Rasyo Yöntemi ile Analizi. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 3 (2) , 458-477 . DOI: 10.29106/fesa.424763
  • Cheng, M., Green, W., Conradie, P., Konishi, N., ve Romi, A. (2014). The International Integrated Reporting Framework: Key Issues and Future Research Opportunities. Journal of International Financial Management & Accounting.
  • Eccles, R. G., ve Serafeim, G. (2014). Corporate and Integrated Reporting: A Functional Perspective. Harvard Business School.
  • Eldemir, E. ve Ataman Gökçen, B. (2019). Entegre Raporlama ve Türk İşletmelerinde Uygulanmasına İlişkin Bir İnceleme. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 4 (3), 357-378. DOI: 10.29106/fesa.610364
  • EY (2014). LLP, Boston College Center for Corporate Citizenship. Value Of Sustainability Reporting. http://www.ey.com/Publication/vwLUAssets/EY_Value_of_sustainability_reporting/$FILE/EY-Value-of-SustainabilityReporting.pdf (Erişim Tarihi: 21.03.2017)
  • FRC, (2019) Artificial Intelligence and corporate reporting- How does it measure up?, UK Financial Reporting Council, https://t.ly/6KjA
  • Gençoğlu, Ü. G. ve Aytaç, A. (2016) Kurumsal Sürdürülebilirlik Açisindan Entegre Raporlamanin Önemi ve BIST Uygulamalari?The Importance of Integrated Reporting in Terms of Corporate Sustainability and BIST Applications, Muhasebe ve Finansman Dergisi; Istanbul Iss. 72,
  • Graaf G. D. (2010) A Report On Reporting: Why Peers Report Integrity and Law Violations in Public Organizations, RAP Journal, Volume70, Issue5 https://doi.org/10.1111/j.1540-6210.2010.02204.x
  • Hoffman, M. (2012). Applying Integrated Reporting Principles in the Public Sector.
  • Iannaci D., (2020) Reporting tools for social enterprises: between impact measurement and stakeholder needs, University of Turin - Department of Management, https://doi.org/10.13135/2704-9906/4486 IIRC (2013). International Integrated Reporting Framework.
  • IIRC (2014). Realizing the Benefits: The Impact of Integrated Reporting. BlackSun Plc.
  • IIRC. (2021). The International <IR> Framework. https://www.integratedreporting.org/resource/international-ir-framework/
  • IIRC, CIPFA, WB. (2016). International Integrated Reporting Council, the Chartered Institute of Public Finance and Accountancy, International Bank for Reconstruction and Development. Integrated Thinking and Reporting Focusing on Value Creation in The Public Sector, an İntroduction for Leaders. http://integratedreporting.org/wpcontent/uploads/2016/09/Focusing-on-value-creation-in-the-public-sector-_vFINAL.pdf (15.03.2017).
  • IIRC. (2011a). Towards Integrated Reportıng Communicating Value in the 21st Century. www.theiirc.org/wp-content/uploads/2011/09/IR-Discussion-Paper2011_spreads.pdf, (19.08.2022)
  • James, M.L. (2013). Sustainability And Integrated Reporting: Opportunities And Strategies For Small And Midsize Companies. Entrepreneurial Executive. 18: 17-28
  • Kızıl C., Akman V. ve Ergün A. (2020a) Muhasebede Yeni Bir Raporlama Modeli Olarak Entegre Raporlama (Integrated Reporting as a New Reporting Model in Accounting), 3rd Asia Pacific Intenational Congress on Contemporary Sciences, 1-2 June, Seoul, South Korea, 20-25.
  • Kızıl C., Akman V. ve Ergün A. (2020b) Muhasebe ve Finans Açısından Entegre Raporlama Kavramının Analizi (The Analysis of Integrated Reporting Concept from an Accounting and Finance Perspective) 3rd Asia Pacific Intenational Congress on Contemporary Sciences, 1-2 June, Seoul, South Korea, 308-314.
  • KPMG. (2010). Integrated Reporting Closing the Loop of Strategy.
  • Leimkuhler F. F. (1977) Operational analysis of library systems, Information Processing & Management, Volume 13, Issue 2, 1977, Pages 79-93, ISSN 0306-4573, https://doi.org/10.1016/0306-4573(77)90042-5.
  • Oshika, T. and Saka, C. (2017), "Sustainability KPIs for integrated reporting", Social Responsibility Journal, Vol. 13 No. 3, pp. 625-642. https://doi.org/10.1108/SRJ-07-2016-0122
  • Öztürk, E, Gökçen, G. ve Güleç, Ö. F. (2018). BOBİ FRS ve TFRS’NİN Finansal Raporlara Etkileri Açısından Karşılaştırılması. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 3 (2), 437-457. DOI: 10.29106/fesa.425384
  • PWC, (2007) Corporate reporting – a time for reflection - A survey of the Fortune Global 500 companies' narrative reporting, https://www.pwc.com/gx/en/corporate-reporting-services/pdf/reflection.pdf
  • Rahman, M. ve Hussain, M. (2012), "Social business, accountability, and performance reporting", Humanomics, Vol. 28 No. 2, pp. 118-132. https://doi.org/10.1108/08288661211228889
  • Sarı, E. S., Can, M., Güngör, N., Türel, A. ve Needles, B. E. (2019) Sustainability Reporting and Integrated Reporting: Evidence from Turkish High Performance Companies. Hitit University Journal of Social Sciences Institute, 12(2), 257-270. doi: 10.17218/hititsosbil.603228
  • SBB (2021) Kamu İdarelerince Hazırlanacak Stratejik Planlar ve Performans Programları ile Faaliyet Raporlarına İlişkin Usul Ve Esaslar Hakkında Yönetmelik, TC. Strateji ve Bütçe Başkanlığı, https://www.mevzuat.gov.tr/File/GeneratePdf?mevzuatNo=38547&mevzuatTur=KurumVeKurulusYonetmeligi&mevzuatTertip=5
  • STB (2021) Kalkınma Ajansları Faaliyet Raporlamasına Dair Usul ve Esaslar, Sanayi ve Teknoloji Bakanlığı Kalkınma Ajanasları Genel Müdürlüğü, İç Genelge.
  • Tahtlı, F. (2019). Etkin Bir İç Kontrol Sisteminin İşletmedeki Hileleri Önlemedeki Rolü Ve Perakende Sektöründe Bir Araştırma. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 4 (2), 177-205. DOI: 10.29106/fesa.548087
  • Zhou S., Simnett R., ve Green W., (2017) Does Integrated Reporting Matter to the Capital Market?, ABAKUS Wİley, https://doi.org/10.1111/abac.12104

Analysis of Regional Development Agencies' Reporting Processes for Integrated and Intelligent Reporting Requirements

Year 2023, Volume: 4 Issue: 2, 1 - 21, 31.12.2023
https://doi.org/10.56203/iyd.1250990

Abstract

According to the Public Financial Management and Control Law No. 5018, public administrations in Turkey are obliged to prepare performance reports within accountability. Although these annual reports are the primary accountability tool in seeing the results of the activities of public administrations, they show the current performance status of the public administration. However, since there is no standard application in reporting for public institutions that are not subject to the Law mentioned above, different reporting applications have been developed according to various approaches in each institution. In this study, the structure of the annual report applications developed by the Ministry of Industry and Technology Development Agencies General Directorate according to the performance-based budgeting system elements in the Turkish public financial management is analyzed and evaluated according to the Integrated Reporting (ER) Standards. Our study used the literature review method and comparative qualitative analysis methods. As an application contrary to Turkish administrative practice and international institutional standards, the internal and external audit processes have been completely abolished as of November 2021 in development agencies, which have very high financial risks, pose significant weaknesses and risks in the assurance activity. In the study, the main problems in the reporting processes are examined in general and the reporting processes of the development agencies are analyzed, evaluations are made according to different reporting standards that can be good practice, and if the reporting is integrated with artificial intelligence (AI) in the development agencies management information systems (KAYS), it is thought that it may be easier to ensure its effectiveness in the results of accountability, and resource efficiency.

References

  • ACCA (2016). The Future: 50 Drivers of Change in The Public Sector. The Association of Chartered Certified Accountants, https://www.accaglobal.com/content/dam/ACCA_Global/ Technical/Future/pi-highlights-drivers-change-public-sector.pdf (20.03.2021)
  • Adams, C. (2013). Understanding Integrated Reporting: The Concise Guide to Integrated Thinking and the Future of Corporate Reporting. Do Sustainability, DoShorts
  • Adams, C. A. (2015). The International Integrated Reporting Council: A story of failure. Critical Perspectives on Accounting, 27, 1–17. https://doi.org/10.1016/j.cpa.2014.07.002
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There are 41 citations in total.

Details

Primary Language Turkish
Journal Section Research Articles
Authors

Ahmet Efe 0000-0002-2691-7517

Early Pub Date January 4, 2024
Publication Date December 31, 2023
Submission Date February 14, 2023
Published in Issue Year 2023 Volume: 4 Issue: 2

Cite

APA Efe, A. (2023). Entegre ve Akıllı Raporlama Gerekliliklerine Göre Kalkınma Ajansları Raporlama Sürecinin Analizi. İzmir Yönetim Dergisi, 4(2), 1-21. https://doi.org/10.56203/iyd.1250990

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