Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi

Year 2020, Issue: 87, 122 - 144, 05.07.2020

Melissa Nihal Cagle

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

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

Finansal Bilgi Kalitesi, Dipnot Kalitesi, Kavramsal Karmaşa, Mali Tablo Kalitesi, Dipnot Analizi

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