Muhasebede Değer Yaratımı Bağlamında Etki Muhasebesi: Kavramsal Bir Değerlendirme

Abstract

Bu çalışmanın amacı, muhasebe literatüründe henüz gelişim aşamasında bulunan ve küresel ölçekte sınırlı sayıda akademik çalışmaya konu edilmiş olan etki muhasebesi (impact accounting) yaklaşımına ilişkin temel kavramsal çerçeveyi ortaya koymaktır. Çalışma, nitel araştırma yaklaşımı kapsamında kavramsal analiz, literatür taraması ve doküman incelemesine dayalı bir araştırma makalesi olarak tasarlanmıştır. Çalışma kapsamında incelenen örnek uygulamalar, ikincil veri kaynakları üzerinden değerlendirilmiştir. Bu bağlamda etki muhasebesi, değer yaratım sürecini yalnızca finansal çıktılarla sınırlamayan; çevresel, sosyal ve insan sermayesine ilişkin bilgilerin parasal olarak ölçülmesini ve raporlanmasını esas alan çağdaş bir muhasebe yaklaşımı olarak ele alınmıştır. Yapılan inceleme sonucunda, etki muhasebesinin sürdürülebilirlik raporlaması ile finansal raporlama arasındaki boşluğu doldurma potansiyeline sahip olduğu, muhasebe bilgisinin kapsamını genişleterek çok boyutlu bir değer ölçüm ve raporlama anlayışının gelişimine katkı sağlayabileceği sonucuna ulaşılmıştır.

Keywords

• muhasebe
• etki muhasebesi
• değer yaratımı

Impact Accounting in the Context of Value Creation in Accounting: A Conceptual Assessment

Abstract

The aim of this study is to present the fundamental conceptual framework of impact accounting, an approach that is still in its developmental stage in accounting literature and has been the subject of a limited number of academic studies globally. The study is designed as a research article based on conceptual analysis, a literature review, and document analysis within the framework of a qualitative research approach. The case studies examined in this study were evaluated using secondary data sources. In this context, impact accounting is considered a contemporary accounting approach that does not limit the value creation process to financial outputs alone; rather it focuses on the monetary measurement and reporting of information related to environmental, social, and human capital. The study concluded that impact accounting has the potential to bridge the gap between sustainability reporting and financial reporting, and that by expanding the scope of accounting information, it can contribute to the development of a multidimensional approach to value measurement and reporting.

Keywords

• accounting
• impact accounting
• value creation

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