THEORETICAL ANALYSIS OF THE IMPORTANCE OF SUSTAINABILITY ACCOUNTING AND REPORTING IN PUBLIC FINANCE MANAGEMENT

Öz

Today, it is seen that the financial information produced by accounting is insufficient to evaluate the performance of institutions. In addition to producing financial information, accounting also needs to produce and report non-financial information. In this context, sustainability accounting and reporting emerges as an important tool in collecting information about the sustainability performance of institutions and communicating this information to stakeholders in order to create an accountability system, which is one of the important elements of public financial management. With sustainability accounting and reporting, an effective accountability system that collects information about the sustainability performance of institutions and communicates this information to the stakeholders is ensured. The aim of this study is to examine the importance of sustainability accounting and reporting, which is important for sustainable development and differs from traditional accounting as a new concept, for public financial management in the context of the relevant literature. It has been seen that sustainability accounting and reporting are necessary for public institutions as well as for the private sector.

Anahtar Kelimeler

• Sustainability reporting
• Sustainability accounting
• Non-financial reporting
• Public sector organizations

SÜRDÜRÜLEBİLİRLİK MUHASEBESİ VE RAPORLAMASININ KAMU MALİ YÖNETİMİNDEKİ ÖNEMİNİN TEORİK AÇIDAN İNCELENMESİ

Öz

Günümüzde muhasebenin ürettiği finansal bilgilerin, kurumların performanslarını değerlendirmede yetersiz kaldığı görülmektedir. Muhasebenin mali bilgi üretmesinin yanı sıra mali olmayan bilgileri de üretmesi ve raporlaması gereklilik arz etmektedir. Bu kapsamda, kamu mali yönetiminin önemli unsurundan biri olan hesap verebilirlik sisteminin oluşabilmesi için kurumların sürdürülebilirlik performansları hakkında bilgi toplayan ve bu bilgileri paydaşlara iletmede sürdürülebilirlik muhasebesi ve raporlaması önemli bir araç olarak karşımıza çıkmaktadır. Sürdürülebilirlik muhasebesi ve raporlamasıyla, kurumların sürdürülebilirlik performansı hakkında bilgi toplayan ve bu bilgiyi paydaşlara ileten etkili bir hesap verebilirlik sisteminin oluşması sağlanmaktadır. Bu çalışmanın amacı, sürdürülebilir kalkınma açısından önem teşkil eden ve yeni bir kavram olarak geleneksel muhasebeden farklılık gösteren sürdürülebilirlik muhasebesi ve raporlamasının ilgili literatür bağlamında kamu mali yönetimi için önemini teorik açıdan incelemektir. Sürdürebilirlik muhasebesinin ve raporlamasının özel sektör kadar kamu kurumları için de gerekli olduğu görülmüştür.

Anahtar Kelimeler

• Sürdürülebilirlik raporlaması
• Sürdürülebilirlik muhasebesi
• Finansal olmayan raporlama
• Kamu kuruluşları

Kaynakça

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