A FIELD RESEARCH FOR DETERMINING THE AWARENESS LEVELS OF ACCOUNTING PROFESSONALS IN TERMS OF INTEGRATED REPORTING

Year 2017, Volume: 19 Issue: 1, 166 - 188, 30.03.2017

Bilal Solak Seçkin Gönen Mithat Rasgen

Abstract

In today's world that information transformation is very rapid, investors can reach information about firms in a limited time. This situation has allowed companies to publish sustainability reports in addition to their profitability ratios, and re-presenting these two different reports as a single report reveals the concept of integrated reports. In the study, 258 certified public accountant (CPA) working in Aydın and Malatya provinces are surveyed and their views about integrated reporting are taken for generating awareness. According to findings from surveys, information of field professionals about integrated reporting are found insufficient.

Keywords

Integrated Reporting, Sustainability Reporting, Financial Reporting

MUHASEBE MESLEK MENSUPLARININ ENTEGRE RAPORLAMAYA İLİŞKİN FARKINDALIK DÜZEYLERİNİN BELİRLENMESİNE YÖNELİK BİR ALAN ARAŞTIRMASI

Abstract

Bilgi iletişiminin çok hızlı geliştiği günümüz dünyasında yatırımcılar, firmalarla ilgili birçok bilgiyi kısa sürede elde edebilmektedirler. Bu durum firmaların karlılık oranlarının dışında sürdürülebilirlik raporlarını da yayınlamasını sağlamış, kullanılan bu iki farklı raporun tek bir rapor halinde tekrar hazırlanarak sunulması ise entegre rapor kavramını ortaya çıkarmıştır. Çalışmada Aydın ve Malatya illerinde faaliyet gösteren 258 muhasebe meslek mensubuna anket uygulaması yapılmış ve entegre rapor hakkındaki görüşleri alınarak farkındalık yaratılmaya çalışılmıştır. Anket uygulaması sonucunda elde edilen bulgulara göre ankete katılan muhasebe meslek mensuplarının entegre rapor hakkındaki bilgileri yetersiz düzeydedir.

Keywords

Entegre Raporlama, Sürdürülebilirlik Raporlaması, Finansal Raporlama

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