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

Yıl 2022, Sayı: 25, 116 - 130, 31.07.2022

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.

Kaynakça

  • Alonso-Almeida, M.D.M., Marimon, F., Casani, F. & Rodriguez-Pomeda, J. (2015). Diffusion of sustainability reporting in universities, Current situation and future perspectives. Journal of Cleaner Production, 106, 144-154, doi: 10.1016/j.jclepro.2014.02.008.
  • Ball, A., Grubnic, S. & Birchall, J. (2014), “Sustainability accounting and accountability in the public sector”, in Beggington, J., Unerman, J. ve O’Dwyer, B. (Eds), Sustainability Accounting and Accountability, Routledge, London, 176-196.
  • Bellini, E. C. de O., Rodrigues, R. N., Lagioia, U. C. T. & Lima De Freitas, M. A. (2019). Public sector (Un) sustainability: a study of GRI adherence and sustainability reporting disclosure standards in Public Institutions and State-Owned Companies of the Public Agency Sector. Cuadernos de Contabilidad, 20(49), 28-45, DOI: https://doi.org/10.11144/Javeriana.cc20-49.psss.
  • Boiral, O., Heras-Saizarbitoria, I. & Brotherton, M.C. (2017). Assessing and improving the quality of sustainability reports: the auditors’ perspective. Journal of Business Ethics, doi: 10.1007/s10551- 017-3516-4.
  • Bostan, I., Tudose, M.B., Clipa, R.I., Chersan, I.C. & Clipa, F. (2021). Supreme audit institutions and sustainability of public finance. Links and Evidence along the Economic Cycles. Sustainability, 13, 9757.
  • Branco, C. M. & Rodrigues, L. L. (2007). “Issues in corporate social and environmental reporting research: an overview” Issues in Social and Environmental Accounting 1(1), 72–90.
  • Brundtland, G. H. (1987). Our common future, s. report of the world commission on environment and development. http://www.un-documents. net/our-common-future.pdf adresinden alındı (Erişim tarihi: 20.09.2021).
  • Cormier, D. & I. M. Gordon (2001). “An Examination of Social and Environmental Reporting Strategies” Accounting, Auditing & Accountability Journal 14 (5), 587–617.
  • Dumay, J., Guthrie, J. & Farneti, F. (2010). GRI sustainability reporting guidelines for public and third sector organizations. Public Management Review, 12, 531-548.
  • Farneti, F. & Guthrie, J. (2009). Sustainability reporting by Australian public sector organisations: Why they report? Accounting Forum, 33(1), 89–98.
  • Farneti, F., Guthrie, J. & Canetto, M. (2019). Social reports of an Italian provincial government: a longitudinal analysis. Meditari Accountancy Research, 27(4), 580-612.
  • Gao, S. S. & Zhang, J. J. (2006). Stakeholder engagement, social auditing and corporate sustainability, Business Process Management Journal, 12(6), 722-740.
  • Gherardi, L., Linsalata, A. M., Gagliardo, E. D. & Orelli, R. L. (2021). Accountability and reporting for sustainability and public value: Challenges in the public sector. Sustainability, 13(3), 1097.
  • Giacomini, D., Rocca, L., Carini, C. & Mazzoleni, M. (2018), Overcoming the barriers to the diffusion of sustainability reporting in Italian LGOs: better stick or carrot? Sustainability, 10(1), 1-14.
  • Greco, G., Sciulli, N. & D’Onza, G. (2012), From Tuscany to Victoria, s. some determinants of sustainability reporting by local councils. Local Government Studies, 38(5), 681-705.
  • Greiling, D. & Grüb, B. (2014). Sustainability reporting in Austrian and German local public enterprises. Journal of Economic Policy Reform, 17(3), 209–223.
  • Greiling, D., Traxler, A.A. & Stötzer, S. (2015). Sustainability reporting in the Austrian, German and Swiss public sector. International Journal of Public Sector Management, 28 (4/5), 404-428. https://doi.org/10.1108/IJPSM-04-2015-0064
  • GRI (2002). Sustainability Reporting Guidelines, Global Reporting Initiative, Boston, MA.
  • GRI (2005). Sector Supplement for Public Agencies, Pilot Version 1.0, GRI, Amsterdam.
  • GRI (2011a). G3 sustainability reporting guidelines. Amsterdam, GRI. https://www.mas-business. com/docs/G3.1-Guidelines-Incl-Technical-Protocol.pdf adresinden alındı (Erişim tarihi: 20.09.2021).
  • GRI (2011b). “GRI application levels”, www.globalreporting.org/resourcelibrary/G3.1ApplicationLevels. pdf adresinden alındı (Erişim tarihi: 20.09.2021).
  • GRI (2013). “G4 sustainability reporting guidelines”, www.globalreporting.org/resourcelibrary/GRIG4-Part1-Reporting-Principles-and-Standard-Disclosures.pdf adresinden alındı (Erişim tarihi: 20.09.2021).
  • GRI (2018). About sustainability reporting., https://www.globalreporting.org/information/sustainabilityreporting/pages/default.aspx adresinden alındı (Erişim tarihi: 20.09.2021).
  • Guthrie, J. & Farneti, F. (2008). GRI sustainability reporting by Australian public sector organizations. Public Money and management, 28(6), 361-366. DOI: https://doi.org/10.1111/j.1467-9302.2008.00670.x.
  • Hahn, R. & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production. 59, 5-21. Doi: 10.1016/j.jclepro.2013.07.005.
  • Kaur, A. & Lodhia, S. (2018). Stakeholder engagement in sustainability accounting and reporting: A study of Australian local councils, Account. Audit. Account. J., 31, 338-368. Kaur, A. & Lodhia, S. (2019a). Key issues and challenges in stakeholder engagement in sustainability reporting, s. A study of Australian local councils. Pacific Accounting Review, 31(1), 2-18. https://doi.org/10.1108/PAR-11-2017-0092.
  • Kaur, A. & Lodhia, S. K. (2019b). Sustainability accounting, accountability and reporting in the public sector, s. An overview and suggestions for future research. Meditari Accountancy Research, 27 (4), 498-504. https://doi.org/10.1108/MEDAR-08-2019-510.
  • Lodhia S. & Hess N. (2014). Sustainability accounting and reporting in the mining industry, s. current literature and directions for future research. Journal of Cleaner Production 84, 43-50.
  • Lodhia, S., Jacobs, K. & Park, Y.J. (2012). “Driving public sector environmental reporting. The disclosure practices of Australian commonwealth departments”, Public Management Review, 14(5), 631-647.
  • Manes-Rossi, F., Nicolò, G. & Argento, D. (2020). Non-financial reporting formats in public sector organizations: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management, 32(4), 639-669. https://doi.org/10.1108/JPBAFM-03-2020-0037.
  • Marcuccio, M. ve Steccolini, I. (2005). Social and environmental reporting in local authorities-A new Italian fashion? Public Management Review, 7(2), 155-176.
  • Montesinos, V. & Brusca, I. (2019). Non-financial reporting in the public sector: Alternatives, trends and opportunities. Spanish Accounting Review, 22(2), 122–128.
  • Papi, L., Bigoni, M., Bracci, E. & Deidda Gagliardo, E. (2018). Measuring public value: A conceptual and applied contribution to the debate. Public Money Management, 38, 503-510.
  • Ribeiro, V. & Monteiro, S. (2018). Social and environmental accounting (SEA) research in public sector, s. the Portuguese case. In D. Crowther, S. Seifi & T. Wond (Eds.), Responsibility and governance: The twin pillars of sustainability, series: Approaches to global sustainability, markets, and governance (215–236). Spring Nature Singapore Pte Ltd.
  • Roberto, F., Maglio, R. & Rey, A. (2020). Accountability and sustainability reporting in the public sector evidence from Italian municipalities, D. Crowther & S. Seifi (Eds.), CSR and Sustainability in the Public Sector (19-34). Springer.
  • Safari, M. & Areeb, A. (2020). A qualitative analysis of GRI principles for defining sustainability report quality, s. An Australian case from the preparers’ perspective. In Accounting Forum; Routledge, London, UK, 1-32. Strateji ve Bütçe Başkanlığı (2021). Sürdürülebilir Kalkınma Hakkında Temel Bilgiler, http://www.surdurulebilirkalkinma.gov.tr/temel-tanimlar/ adresinden alındı (Erişim tarihi: 26.09.2021).
  • Tommasetti, A., Mussari, R., Maione, G. & Sorrentino, D. (2020). Sustainability accounting and reporting in the public sector, s. towards public value co-creation? Sustainability, 12 (5), 1909.
  • Tüm, K. (2014). Kurumsal sürdürülebilirlik ve muhasebeye yansımaları. Akademik Yaklaşımlar Dergisi, 4, 1, 58-81.
  • Uyar, A., Kuzey, C. & Kılıç, M. (2019). Testing the spillover effects of sustainability reporting, s. Evidence from the public sector. International Journal of Public Administration, 44(3), 1-10.
  • Uyar, A., Kuzey, C. & Kılıç, M. (2020). Sustainable stock market and sustainability reporting propensity of the public sector, s. Mediating role of the private sector. International Journal of Public Administration, 44(4), 322–335. https:// doi.org/10.1080/01900692.2020.1719512.
  • Williams B., Wilmshurst, T. & Clift, R. (2011). Sustainability reporting by local government in Australia, s. Current and future prospects, Accounting Forum, 35(3), 176-186, DOI: 10.1016/j.accfor.2011.06.004.
  • Zyznarska-Dworczak, B. (2020). Sustainability Accounting-Cognitive and Conceptual Approach. Sustainability, 12, 9936.

SÜRDÜRÜLEBİLİRLİK MUHASEBESİ VE RAPORLAMASININ KAMU MALİ YÖNETİMİNDEKİ ÖNEMİNİN TEORİK AÇIDAN İNCELENMESİ

Yıl 2022, Sayı: 25, 116 - 130, 31.07.2022

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.

Kaynakça

  • Alonso-Almeida, M.D.M., Marimon, F., Casani, F. & Rodriguez-Pomeda, J. (2015). Diffusion of sustainability reporting in universities, Current situation and future perspectives. Journal of Cleaner Production, 106, 144-154, doi: 10.1016/j.jclepro.2014.02.008.
  • Ball, A., Grubnic, S. & Birchall, J. (2014), “Sustainability accounting and accountability in the public sector”, in Beggington, J., Unerman, J. ve O’Dwyer, B. (Eds), Sustainability Accounting and Accountability, Routledge, London, 176-196.
  • Bellini, E. C. de O., Rodrigues, R. N., Lagioia, U. C. T. & Lima De Freitas, M. A. (2019). Public sector (Un) sustainability: a study of GRI adherence and sustainability reporting disclosure standards in Public Institutions and State-Owned Companies of the Public Agency Sector. Cuadernos de Contabilidad, 20(49), 28-45, DOI: https://doi.org/10.11144/Javeriana.cc20-49.psss.
  • Boiral, O., Heras-Saizarbitoria, I. & Brotherton, M.C. (2017). Assessing and improving the quality of sustainability reports: the auditors’ perspective. Journal of Business Ethics, doi: 10.1007/s10551- 017-3516-4.
  • Bostan, I., Tudose, M.B., Clipa, R.I., Chersan, I.C. & Clipa, F. (2021). Supreme audit institutions and sustainability of public finance. Links and Evidence along the Economic Cycles. Sustainability, 13, 9757.
  • Branco, C. M. & Rodrigues, L. L. (2007). “Issues in corporate social and environmental reporting research: an overview” Issues in Social and Environmental Accounting 1(1), 72–90.
  • Brundtland, G. H. (1987). Our common future, s. report of the world commission on environment and development. http://www.un-documents. net/our-common-future.pdf adresinden alındı (Erişim tarihi: 20.09.2021).
  • Cormier, D. & I. M. Gordon (2001). “An Examination of Social and Environmental Reporting Strategies” Accounting, Auditing & Accountability Journal 14 (5), 587–617.
  • Dumay, J., Guthrie, J. & Farneti, F. (2010). GRI sustainability reporting guidelines for public and third sector organizations. Public Management Review, 12, 531-548.
  • Farneti, F. & Guthrie, J. (2009). Sustainability reporting by Australian public sector organisations: Why they report? Accounting Forum, 33(1), 89–98.
  • Farneti, F., Guthrie, J. & Canetto, M. (2019). Social reports of an Italian provincial government: a longitudinal analysis. Meditari Accountancy Research, 27(4), 580-612.
  • Gao, S. S. & Zhang, J. J. (2006). Stakeholder engagement, social auditing and corporate sustainability, Business Process Management Journal, 12(6), 722-740.
  • Gherardi, L., Linsalata, A. M., Gagliardo, E. D. & Orelli, R. L. (2021). Accountability and reporting for sustainability and public value: Challenges in the public sector. Sustainability, 13(3), 1097.
  • Giacomini, D., Rocca, L., Carini, C. & Mazzoleni, M. (2018), Overcoming the barriers to the diffusion of sustainability reporting in Italian LGOs: better stick or carrot? Sustainability, 10(1), 1-14.
  • Greco, G., Sciulli, N. & D’Onza, G. (2012), From Tuscany to Victoria, s. some determinants of sustainability reporting by local councils. Local Government Studies, 38(5), 681-705.
  • Greiling, D. & Grüb, B. (2014). Sustainability reporting in Austrian and German local public enterprises. Journal of Economic Policy Reform, 17(3), 209–223.
  • Greiling, D., Traxler, A.A. & Stötzer, S. (2015). Sustainability reporting in the Austrian, German and Swiss public sector. International Journal of Public Sector Management, 28 (4/5), 404-428. https://doi.org/10.1108/IJPSM-04-2015-0064
  • GRI (2002). Sustainability Reporting Guidelines, Global Reporting Initiative, Boston, MA.
  • GRI (2005). Sector Supplement for Public Agencies, Pilot Version 1.0, GRI, Amsterdam.
  • GRI (2011a). G3 sustainability reporting guidelines. Amsterdam, GRI. https://www.mas-business. com/docs/G3.1-Guidelines-Incl-Technical-Protocol.pdf adresinden alındı (Erişim tarihi: 20.09.2021).
  • GRI (2011b). “GRI application levels”, www.globalreporting.org/resourcelibrary/G3.1ApplicationLevels. pdf adresinden alındı (Erişim tarihi: 20.09.2021).
  • GRI (2013). “G4 sustainability reporting guidelines”, www.globalreporting.org/resourcelibrary/GRIG4-Part1-Reporting-Principles-and-Standard-Disclosures.pdf adresinden alındı (Erişim tarihi: 20.09.2021).
  • GRI (2018). About sustainability reporting., https://www.globalreporting.org/information/sustainabilityreporting/pages/default.aspx adresinden alındı (Erişim tarihi: 20.09.2021).
  • Guthrie, J. & Farneti, F. (2008). GRI sustainability reporting by Australian public sector organizations. Public Money and management, 28(6), 361-366. DOI: https://doi.org/10.1111/j.1467-9302.2008.00670.x.
  • Hahn, R. & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production. 59, 5-21. Doi: 10.1016/j.jclepro.2013.07.005.
  • Kaur, A. & Lodhia, S. (2018). Stakeholder engagement in sustainability accounting and reporting: A study of Australian local councils, Account. Audit. Account. J., 31, 338-368. Kaur, A. & Lodhia, S. (2019a). Key issues and challenges in stakeholder engagement in sustainability reporting, s. A study of Australian local councils. Pacific Accounting Review, 31(1), 2-18. https://doi.org/10.1108/PAR-11-2017-0092.
  • Kaur, A. & Lodhia, S. K. (2019b). Sustainability accounting, accountability and reporting in the public sector, s. An overview and suggestions for future research. Meditari Accountancy Research, 27 (4), 498-504. https://doi.org/10.1108/MEDAR-08-2019-510.
  • Lodhia S. & Hess N. (2014). Sustainability accounting and reporting in the mining industry, s. current literature and directions for future research. Journal of Cleaner Production 84, 43-50.
  • Lodhia, S., Jacobs, K. & Park, Y.J. (2012). “Driving public sector environmental reporting. The disclosure practices of Australian commonwealth departments”, Public Management Review, 14(5), 631-647.
  • Manes-Rossi, F., Nicolò, G. & Argento, D. (2020). Non-financial reporting formats in public sector organizations: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management, 32(4), 639-669. https://doi.org/10.1108/JPBAFM-03-2020-0037.
  • Marcuccio, M. ve Steccolini, I. (2005). Social and environmental reporting in local authorities-A new Italian fashion? Public Management Review, 7(2), 155-176.
  • Montesinos, V. & Brusca, I. (2019). Non-financial reporting in the public sector: Alternatives, trends and opportunities. Spanish Accounting Review, 22(2), 122–128.
  • Papi, L., Bigoni, M., Bracci, E. & Deidda Gagliardo, E. (2018). Measuring public value: A conceptual and applied contribution to the debate. Public Money Management, 38, 503-510.
  • Ribeiro, V. & Monteiro, S. (2018). Social and environmental accounting (SEA) research in public sector, s. the Portuguese case. In D. Crowther, S. Seifi & T. Wond (Eds.), Responsibility and governance: The twin pillars of sustainability, series: Approaches to global sustainability, markets, and governance (215–236). Spring Nature Singapore Pte Ltd.
  • Roberto, F., Maglio, R. & Rey, A. (2020). Accountability and sustainability reporting in the public sector evidence from Italian municipalities, D. Crowther & S. Seifi (Eds.), CSR and Sustainability in the Public Sector (19-34). Springer.
  • Safari, M. & Areeb, A. (2020). A qualitative analysis of GRI principles for defining sustainability report quality, s. An Australian case from the preparers’ perspective. In Accounting Forum; Routledge, London, UK, 1-32. Strateji ve Bütçe Başkanlığı (2021). Sürdürülebilir Kalkınma Hakkında Temel Bilgiler, http://www.surdurulebilirkalkinma.gov.tr/temel-tanimlar/ adresinden alındı (Erişim tarihi: 26.09.2021).
  • Tommasetti, A., Mussari, R., Maione, G. & Sorrentino, D. (2020). Sustainability accounting and reporting in the public sector, s. towards public value co-creation? Sustainability, 12 (5), 1909.
  • Tüm, K. (2014). Kurumsal sürdürülebilirlik ve muhasebeye yansımaları. Akademik Yaklaşımlar Dergisi, 4, 1, 58-81.
  • Uyar, A., Kuzey, C. & Kılıç, M. (2019). Testing the spillover effects of sustainability reporting, s. Evidence from the public sector. International Journal of Public Administration, 44(3), 1-10.
  • Uyar, A., Kuzey, C. & Kılıç, M. (2020). Sustainable stock market and sustainability reporting propensity of the public sector, s. Mediating role of the private sector. International Journal of Public Administration, 44(4), 322–335. https:// doi.org/10.1080/01900692.2020.1719512.
  • Williams B., Wilmshurst, T. & Clift, R. (2011). Sustainability reporting by local government in Australia, s. Current and future prospects, Accounting Forum, 35(3), 176-186, DOI: 10.1016/j.accfor.2011.06.004.
  • Zyznarska-Dworczak, B. (2020). Sustainability Accounting-Cognitive and Conceptual Approach. Sustainability, 12, 9936.
Toplam 42 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Ekonomi
Bölüm Makaleler
Yazarlar

Durdane Küçükaycan 0000-0001-5515-2616

Erken Görünüm Tarihi 31 Temmuz 2022
Yayımlanma Tarihi 31 Temmuz 2022
Yayımlandığı Sayı Yıl 2022 Sayı: 25

Kaynak Göster

APA Küçükaycan, D. (2022). SÜRDÜRÜLEBİLİRLİK MUHASEBESİ VE RAPORLAMASININ KAMU MALİ YÖNETİMİNDEKİ ÖNEMİNİN TEORİK AÇIDAN İNCELENMESİ. Denetişim(25), 116-130.

TR Dizin'de yer alan Denetişim dergisi yayımladığı çalışmalarla; alanındaki profesyoneller, akademisyenler ve düzenleyiciler arasında etkili bir iletişim ağı kurarak, etkin bir denetim ve yönetim sistemine ulaşma yolculuğunda önemli mesafelerin kat edilmesine katkı sağlamaktadır.