MUHASEBE MESLEK MENSUPLARININ SÜRDÜRÜLEBİLİRLİK OKURYAZARLIĞI: BURSA İLİNDE BİR UYGULAMA

Yıl 2024, Cilt: 25 Sayı: 2, 172 - 196, 30.12.2024

Elif Yücel

https://doi.org/10.24889/ifede.1570589

Öz

Muhasebe mesleğinde sürdürülebilirlik okuryazarlığı, işletmelerin sürdürülebilirlik raporlaması ve denetim süreçlerine katkı sağlayarak uzun vadeli başarı ve toplumsal sorumlulukları yerine getirme açısından kritik bir öneme sahiptir. Bu doğrultuda hazırlanan çalışmanın temel amacı da muhasebe meslek mensuplarının sürdürülebilirlik okuryazarlık düzeyini ölçmektir. Çalışmada sürdürülebilirlik okuryazarlığı bilgi, tutum ve davranış olarak üç boyutta ele alınmaktadır. Çalışmanın bir diğer temel amacı da sürdürülebilirlik bilgisinin sürdürülebilirlik tutum ve davranışları üzerindeki etkisini belirlemektir. Bu amaçla Bursa ilinde uygulanan araştırma kapsamında veriler anket yöntemi ile elde edilmiş olup SPSS paket programı aracılığıyla yapılan frekans analizi, korelasyon analizi ve regresyon analizi ile bulgular elde edilmiştir. Araştırma bulgularına göre, meslek mensuplarının sürdürülebilirlik bilgi, tutum ve davranışları orta düzeyde olup sürdürülebilirlik davranışları nispeten daha düşüktür. Buna paralel meslek mensuplarının sürdürülebilirlik bilgisinin tutum ve davranışları üzerinde pozitif ve anlamlı ancak zayıf bir etkisi bulunmaktadır. Bu durum sürdürülebilirlik bilgisinin henüz davranışlara yansımadığını göstermektedir. Ayrıca çalışmada demografik faktörlere göre sürdürülebilirlik okuryazarlığı arasında anlamlı farklılık olup olmadığı hipotez testleri ile test edilmiş olup cinsiyet, deneyim ve meslek mensupların unvanlarına göre sürdürülebilirlik bilgi, turum ve davranışları arasında farklılıklar tespit edilmiştir.

Anahtar Kelimeler

Sürdürülebilirlik, Sürdürülebilirlik Okuryazarlığı, Muhasebe Meslek Mensupları

SUSTAINABILITY LITERACY OF PROFESSIONAL ACCOUNTANTS: AN IMPLEMENTATION IN BURSA CITY

Öz

Sustainability literacy in the accounting profession is critically important for contributing to the sustainability reporting and auditing processes of businesses, as well as for ensuring long-term success and fulfilling social responsibilities. The main objective of this study, prepared in line with this perspective, is to measure the level of sustainability literacy among accounting professionals. In the study, sustainability literacy is addressed in three dimensions: knowledge, attitude, and behaviour. Another key aim of the study is to determine the impact of sustainability knowledge on sustainability attitudes and behaviours. In this context, the data were obtained through a survey conducted in the province of Bursa, and the findings were derived using frequency analysis, correlation analysis, and regression analysis via the SPSS software. According to the research findings, the sustainability knowledge, attitudes, and behaviours of professionals are at a moderate level, while their sustainability behaviours are relatively lower. Parallel to this, the sustainability knowledge of professionals has a positive and significant, yet weak, impact on their attitudes and behaviours. This indicates that sustainability knowledge has not yet translated into behaviour. Additionally, the study tested whether there were significant differences in sustainability literacy based on demographic factors, and differences in sustainability knowledge, attitudes, and behaviours were identified according to gender, experience, and the titles of the professionals.

Anahtar Kelimeler

Sustainability, Sustainability Literacy, Professional Accountants

Kaynakça

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