Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi

Melissa Nihal Cagle

doi:10.25095/mufad.756235

Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi

Abstract

Etkisi halen hissedilen 2008 küresel finansal krizinden sonra yapısal ve kronik sorunları aşamayan ülkeler “şeffaflık ve sorumluluk" eksikliklerini gidermeye odaklanmış, şirket finansal tablo ve dipnotlarında mevcut olan bilgi asimetrisini azaltarak, yöneticilerin yatırımcılarla iletişim kurabileceği ortak bir dilin geliştirilmesini amaçlamıştır. Ancak krizden çıkartılan derslere rağmen, şirketlerin hâlen finansal raporlarda tüketicileri ve yatırımcıları yanıltıcı ve paydaş gruplarının ihtiyaçlarını karşılayamayan bilgi sundukları savunulmaktadır. Dolayısı ile ülkelerin ekonomik ve sosyal sürdürülebilirliğini olumsuz etkileyen bu duruma karşılık olarak, yatırımcı ve paydaşların artan “kaliteli mali tablo ve dipnotlar” talebi saşırtıcı değildir. Lakin mali tablo ve dipnot kalitesini ele alan çalışmalar, “kullanılan kalite tanımı” ve “kalite ölçütü” açısından değerlendirildiğinde, literatürde kavramsal bir karmaşanın varlığı tespit edilmiştir. Bu çalışmada 2013-2018 yılları arasında İngilizce yayınlanan ve 100’den fazla alıntıya sahip olan mevcut muhasebe literatürü Sistematik Literatür Analizi yardımı ile taranacak, elde edilecek bulgular tematik olarak gruplandırılarak alt-gruplar halinde incelenecektir. Çalışmanın öncelikli amacı kalite kavramındaki konsensüs eksikliği üzerine farkındalığı arttırmaktır.

Keywords

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Details

Primary Language

Turkish

Subjects

Business Administration

Journal Section

Other

Authors

Melissa Nihal Cagle
0000-0003-0480-5626
Türkiye

Publication Date

July 5, 2020

Submission Date

October 4, 2019

Acceptance Date

November 15, 2019

Published in Issue

Year 2020 Number: 87

DOI

https://doi.org/10.25095/mufad.756235

IZ

https://izlik.org/JA54DC59GH

Cite

RIS / Bibtex

APA

Cagle, M. N. (2020). Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi. Muhasebe Ve Finansman Dergisi, 87, 122-144. https://doi.org/10.25095/mufad.756235

AMA

1.Cagle MN. Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi. Muhasebe ve Finansman Dergisi. 2020;(87):122-144. doi:10.25095/mufad.756235

Chicago

Cagle, Melissa Nihal. 2020. “Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi”. Muhasebe Ve Finansman Dergisi, nos. 87: 122-44. https://doi.org/10.25095/mufad.756235.

EndNote

Cagle MN (July 1, 2020) Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi. Muhasebe ve Finansman Dergisi 87 122–144.

IEEE

[1]M. N. Cagle, “Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi”, Muhasebe ve Finansman Dergisi, no. 87, pp. 122–144, July 2020, doi: 10.25095/mufad.756235.

ISNAD

Cagle, Melissa Nihal. “Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi”. Muhasebe ve Finansman Dergisi. 87 (July 1, 2020): 122-144. https://doi.org/10.25095/mufad.756235.

JAMA

1.Cagle MN. Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi. Muhasebe ve Finansman Dergisi. 2020;:122–144.

MLA

Cagle, Melissa Nihal. “Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi”. Muhasebe Ve Finansman Dergisi, no. 87, July 2020, pp. 122-44, doi:10.25095/mufad.756235.

Vancouver

1.Melissa Nihal Cagle. Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi. Muhasebe ve Finansman Dergisi. 2020 Jul. 1;(87):122-44. doi:10.25095/mufad.756235