Entegre Düşünmek Nedir?

Öz

What is Integrated Thinking

Öz

One of the most debated issues in corporate reporting in recent years is the issue of integrated reporting. Today, it is not important that organizations make profit only; what is important is how to communicate this information to social stakeholders through corporate reports. There is an integrated thinking approach on the basis of integrated reporting which includes the value creation story of organizations. Integrated thought consists of all of the decisions, targets, policies and procedures established as a result of the integrated thinking approach. Sometimes an integrated report, which is an output of integrated reporting, results in the adoption of the integrated thinking approach, and sometimes an integrated report is prepared after the adoption of the integrated thinking approach. Although the issue of integrated reporting is frequently discussed, there has not been much study on the integrated thinking that constitutes the philosophy of reporting. Therefore, the aim of this study is to give information about integrated thinking and to reveal the importance of this thinking approach. For this purpose, the concept of integrated thought and the concepts related to this concept are mentioned. In addition, the benefits of integrated thinking are mentioned and the issues to be considered by the organizations that will adopt this approach are emphasized.

Anahtar Kelimeler

• Integrated Thinking,Integrated Reporting

Kaynakça

1. Adams, C. A. (2017). The Sustainable Development Goals, Integrated Thinking and the Integrated Report. Published by the IIRC and ICAS. http://integratedreporting.org/wp-content/uploads/2017/09/SDGs-and-the-integrated-report_full17.pdf (Erişim Tarihi: 24 Ocak 2019).
2. Ağdeniz, Ş. (2018). Entegre Raporlamada İç Denetimin Rolü. İSMMMO Mali Çözüm, Yıl: 28, Sayı: 147, ss.121-138.
3. Aras, G., Özsözgün Çalışkan, A.,& Esen E., Kutlu Furtuna, O. (2019). Türkiye’de Entegre Raporlama: Mevcut Durum, Paydaşların Algı ve Beklentileri, ACCA, CFGS, KPMG.
4. CGMA (2014). Integrated Thinking: The next step in integrated reporting. http://www.cgma.org/resources/reports/downloadabledocuments/integrated-thinking-the-next-step-in-integrated-reporting.pdf (Erişim Tarihi: 12 Aralık 2014).
5. CIMA (2015). Integrated Reporting in the Public Sector. ISSN Number 978-1-85971-827-8. http://integratedreporting.org/wp-content/uploads/2016/09/IR-in-the-Public-Sector-CIMACGMA.pdf (Erişim Tarihi: 24 Ocak 2019).
6. CIMA (2017). Integrated Thinking. https://www.cimaglobal.com/Documents/Research%20and%20Insight/Integrated%20Thinking%20Report%20vol%2013%20issue%203.pdf (Erişim Tarihi: 24 Ocak 2019).
7. COSO (2016). İç Kontrol – Bütünleşik Çerçeve, Çerçeve ve Ekler. (TİDE, Çeviren). Türkiye İç Denetim Enstitüsü Yayınları, Yayın No: 11, 1. Baskı, İstanbul, ISBN: 978-605-83073-0-8. (Original work published 2013)
8. Cömert, N. (2016). İşletmelerde Kontrol ve Denetı̇m Kavramlarının Doğru Kullanılması Amacına Yönelı̇k Kavramsal Bir İnceleme, Marmara Üniversitesi Marmara Business Review, Volume-Cilt: 1, Issue-Sayı: 1, ISSN: 2536-457X, 1-20 DOI: 10.23892/mbrev.2016124797 (Erişim Tarihi: 15 Aralık 2018).

9. Dumay, J., & Dai, T. (2017). Integrated thinking as a cultural control?. Meditari Accountancy Research, Vol. 25 Issue: 4, 574-604, https://doi.org/10.1108/MEDAR-07-2016-0067 (Erişim Tarihi: 4 Ocak 2019).
10. ECIIA (2015). Non-Financial Reporting: Building trust with internal audit. http://www.eciia.eu/wp-content/uploads/2015/04/ECCIA_Brochure_Trust_2015_V04_BD.pdf (Erişim Tarihi: 5 Mayıs 2015).
11. EY (2013). Driving value by combining financial and non-financial information into a single, investor-grade document. http://www.ey.com/Publication/vwLUAssets/Integrated_reporting:_driving_value/$FILE/Integrated_reporting-driving_value.pdf (Erişim Tarihi: 4 Ağustos 2014). GRI (2013). Sürdürülebilirlik Raporlaması Kılavuzları: Uygulama El Kitabı, Versiyon G4. https://www.globalreporting.org/Pages/resource-library.aspx?resSearchMode=resSearchModeText&resLangText=Turkish&resPageNumber=1 (Erişim Tarihi: 30 Ekim 2014).
12. Guthrie, J., Manes-Rossi, F., & Orelli, R.L. (2017). Integrated reporting and integrated thinking in Italian public sector organisations. Meditari Accountancy Research, Vol. 25, Issue: 4, 553-573, https://doi.org/10.1108/MEDAR-06-2017-0155 (Erişim Tarihi: 4 Ocak 2019).
13. ICLIF (2015). Integrated Thinking. https://iclif.org/wp-content/uploads/2016/11/Iclif-article_RP_Integrated-Thinking.pdf (Erişim Tarihi: 24 Ocak 2019).
14. IIA (2013). Integrated Reporting and the Emerging Role of Internal Audit. https://na.theiia.org/services/cae-resources/Public%20Documents/CAE-AEC%20Flash%20Alert-Integrated%20Report.pdf (Erişim Tarihi: 5 Aralık 2014).
15. IIRC (2016). Creating Value: The Cyclical Power of Integrated Thinking and Reporting. http://integratedreporting.org/wp-content/uploads/2016/11/CreatingValue_IntegratedThinking_.pdf (Erişim Tarihi: 4 Ocak 2019).
16. IIRC (2014). Uluslararası Çerçevesi. http://www.theiirc.org/wp-content/uploads/2014/06/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-Turkish.pdf (Erişim Tarihi: 19 Haziran 2014).
17. IIRC&CIPFA (2016). Integrated Thinking and Reporting: Focusing on Value Creation in the public sector, An introduction to Leaders. http://integratedreporting.org/wp-content/uploads/2016/09/Focusing-on-value-creation-in-the-public-sector-_vFINAL.pdf (Erişim Tarihi: 4 Ocak 2019).
18. Kaplan, R. S., & Norton, D.P. (1992). The Balanced Scorecard: Measures that Drive Performance, Harvard Business Review, (January-February,71-79.
19. King, M. &, Roberts, L. (2017). Entegre Düşünce. (Erkin Erimez, Çeviren). Argüden Yönetişim Akademisi, 1. Basım, İstanbul, ISBN: 978-605-2288-01-6. (Original work published 2013)
20. NIBR (Network Italiano Business Reporting) (2016). Integrated Reporting : Focus on Integrated Thinking. http://integratedreporting.org/wp-content/uploads/2018/03/NIBR-IR-Focus-on-Integrated-Thinking-Handbook.pdf (Erişim Tarihi: 2 Ocak 2019).
21. PwC (2017). Integrated thinking and acting. https://www.pwc.ch/en/publications/2017/pwc-integrated-thinking-and-acting-september-2017-en.pdf (Erişim Tarihi: 2 Ocak 2019).
22. Roger, M., & Austen, H. (1999). The Art of Integrative Thinking, Rotman Management, Fall 1999, 2-5. https://rogerlmartin.com/docs/default-source/Articles/integrative-thinking/the-art-of-integrative-thinking (Erişim Tarihi: 2 Ocak 2019).
23. SAICA (2015). Integrated Thinking: An exploratory survey. https://www.saica.co.za/Portals/0/Technical/Sustainability/SAICAIntegratedThinkingLandscape.pdf (Erişim Tarihi: 27 Mayıs 2015).
24. Sevim, Ş., & Bayhan, B. (2018). Kamu Sektöründe Entegre Raporlama: Üniversitelerde Entegre Raporlama Mimarisi. Gazi Kitabevi, Ankara.
25. http://www.accountingforsustainability.org/embedding-sustainability/10-main-elements-to-embed-sustainability (Erişim Tarihi: 9 Mart 2015).
26. http://www.capitalisme-responsable.com/integrated-thinking-awards-english/ (Erişim Tarihi: 2 Ocak 2019).
27. http://www.financeforthefuture.org/enter-finance-awards/online-entry/communicating-integrated-thinking (Erişim Tarihi: 2 Ocak 2019).
28. http://www.kadikoyakademi.org/wp-content/uploads/2019/01/Dr.-Y%C4%B1lmaz-Arg%C3%BCden-Yasam-Kalitesi-Entegre-Dusunce.pdf (Erişim Tarihi: 2 Ocak 2019).
29. http://www.slideshare.net/IFAC_Multimedia/integrated-thinking-and-the-integrated-report (Erişim Tarihi: 12 Aralık 2014).
30. http://www.tr.undp.org/content/turkey/tr/home/sustainable-development-goals.html (Erişim Tarihi: 2 Ocak 2019).
31. https://en.wikipedia.org/wiki/Integrative_thinking (Erişim Tarihi: 2 Ocak 2019).