FİNANSAL RAPORLAMADA ANLAŞILABİLİRLİĞİN BİR ARACI OLARAK VERİ GÖRSELLEŞTİRME: BORSA İSTANBUL 30 ŞİRKETLERİNDEN BULGULAR

Abstract

Bu çalışma, veri görselleştirmenin entegre raporlama ve sürdürülebilirlik raporlaması kapsamında, kurumsal açıklamaların anlaşılabilirliğini desteklemedeki rolünü incelemektedir. Çalışmada, nitel ağırlıklı, karma analitik bir yaklaşım benimsenerek, 2022–2024 döneminde Borsa İstanbul 30 Endeksi’nde kesintisiz olarak yer alan şirketlerin raporları yapılandırılmış içerik analizi yöntemiyle değerlendirilmiştir. Veri görselleştirme uygulamaları, muhasebe iletişimi ve veri görselleştirme literatüründen türetilen, uzman görüşleriyle doğrulanmış ölçütler kullanılarak analiz edilmiştir. Bulgular, şirketler arasında önemli farklılıklar bulunduğunu ve görselleştirme uygulamalarının anlatısal açıklamalarla etkili biçimde bütünleştirildiğinde açıklamaların anlaşılabilirliğini desteklediğini göstermektedir. Çalışma, uzman doğrulamalı bir değerlendirme çerçevesi önererek ve gerçek kurumsal raporlama uygulamalarına ilişkin çok dönemli bulgular sunarak literatüre katkı sağlamaktadır.

Keywords

• Veri Görselleştirme
• Kurumsal Raporlama
• Anlaşılabilirlik
• Entegre Raporlama
• İçerik Analizi

DATA VISUALIZATION AS A TOOL FOR UNDERSTANDABLE FINANCIAL REPORTING: EVIDENCE FROM BORSA ISTANBUL 30 FIRMS

Abstract

This study examines the role of data visualization in supporting the understandability of corporate disclosures within integrated reporting and sustainability reporting. Using a qualitatively driven mixed analytical approach, it analyzes reports of firms maintaining continuous membership in the Borsa Istanbul-30 Index during 2022–2024 through structured content analysis. Visualization practices are evaluated using expert-validated criteria derived from the accounting communication and data visualization literatures. The findings reveal substantial cross-firm variation, suggesting that visualization supports disclosure understandability when effectively integrated with narrative explanations. The study contributes by proposing an expert-validated evaluation framework and providing multi-period evidence from actual corporate reporting practices.

Keywords

• Data Visualization
• Corporate Reporting
• Understandability
• Integrated Reporting
• Content Analysis

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