BibTex RIS Kaynak Göster

SÜREKLİ KAMUYU AYDINLATMA VE İNTERNET ORTAMINDA FİNANSAL RAPORLAMA SÜRECİNDE KULLANILAN DİLLER

Yıl 2006, Cilt: 6 Sayı: 2, 93 - 103, 01.10.2006

Süleyman Uyar Muhsin Çelik

Öz

Bilgi teknolojilerindeki gelişmeler ve küreselleşme ülke ekonomilerini ve işletmelerin bilgi sistemlerini önemli ölçüde etkilemiş, özellikle internetteki gelişmeler, sürekli kamuyu aydınlatma için önemli hale gelmiştir.Finansal raporlama sürecinde şeffaflığın sağlanması
için finansal bilgilerin kamuya zamanında, güvenilir ve tam bir şekilde açıklanması gerekir. Daha az maliyet, daha geniş, sık ve hızlı ulaşım gibi faydalar
sağlayan internet üzerinden finansal raporlama; dünyada birçok işletme tarafından kullanılmaktadır. Finansal bilgilerin internet üzerinden yayınlanmasını
sağlayan diller Genişleyebilir Biçimlendirme Dili ve Genişleyebilir İşletme Raporlama Dili’dir.

Anahtar Kelimeler

Kamuyu Aydınlatma Finansal Bilgi Elektronik Dil

Kaynakça

  • ACOHIDO, B., (2003), “Amazon Moves to Front
  • Line of Shaping ‘Web Services’. USA Today, September 30., http://pqasb.pqarchiver.com/USA Today/access/415911451.html?dids=415911451:41
  • &FMT=ABS&FMTS=ABS:FT&date=Sep +30%2C+2003&author=Byron+Acohido&pub=US
  • A+TODAY&edition=&startpage=B.01&desc=Ama zon+moves+to+front+line+of+shaping+%27Web+s ervices%27+, 05.09.2005
  • ANDERSON, A., (2002), “The Business Reporting
  • Model of the Future and Real Time Information Flows”, AICPA, September 3. ARIKBOĞA, Dursun, KAYA, İdil, (2000),
  • “Ülkemizde Kurumsal Kaynak Planlaması ve Muhasebe Eğitiminden Beklentiler”, XIX. Türkiye Muhasebe Eğitimi Sempozyumu, 18-20 Mayıs, İstanbul Üniversitesi İşletme Fakültesi Bildiriler Kitabı, s.127. AYSAN, Mustafa, “Bilgi Çağında Muhasebe Mesleği”, Radikal Gazetesi, 30.03.2005, http://www.radikal.com.tr/haber.php?haberno=1479 &tarih=30/03/2005.
  • BAGNOLI, M., Beneish, M.D., Watts, S., (1999),
  • “Whisper Forecasts of Quarterly Earnings Per Share”, Journal of Accounting and Economics, 28 (1), s. 27–50. BALL, R., Kothari, S., Robin, A., (2000), “The e.ect of international institutional factors on properties on accounting earnings”, Journal of
  • Accounting and Economics, 29 (1), s.1–51. BAYAZITLI, Ercan, (2002), “Sürekli Denetim:
  • Geleceğin Denetimi”, Muhasebe ve Denetime Bakış, Şubat, s.119, (Zabihollah Rezaee, Rick Elam, Ahmad Sharbatoghlie, “Continuous Auditing: The Audit of the Future”, Managerial Auditing Journal, 16/3, 2001, s.150-158. den çeviri).
  • BORITZ, J. Efrim, No, Won G., (2005), “Security in XML-Based Financial Reporting Services on the Internet”, Journal of Accounting and Public Policy, , s.11–35.
  • BOZACIOĞLU, Mehmet, (2005), “XBRL”, www. kurultay.tbd.org.tr/kurultay20/Bildiriler/Mehmet_B ozacioglu/bildiri.pdf - Ek Sonuç, 15.11.2005.
  • FLORINI, Ann M. (1999), “Does the Invisible
  • Hand Need a Transparency Glove? The Politics of Transparency”, Annual World Bank Conference on Development Economics, April 28–30, 1999, http://www.worldbank.org/research/abcde/washingt on_11/pdfs/florini.pdf., 15.10.2005
  • GRAY, Glen L., (2005) “Financial Reporting on the Internet – Instant, Economical, Global
  • Communication”, 10.08.2005. http://www.ifac.org/
  • Library/SpeechArticle.tmpl?NID=97923513315099 , http://www.girisim.com.tr/bankataek/sayi12/xml.ht m, 21.12.2005. http://www.rssnedir.com/xml_nedir.php, 02.2006. http://xbrl.org/frontend.aspx?clk=LK&val=28, 12.2005.
  • IASB, (2005), “Use of IFRS & XBRL”, http://www.iasb.org/resources/use.asp, 08.10.2005.
  • IASC, (1999), “Business Reporting on the Internet”, International Accounting Standards Committee, London.
  • IFAC (2002), “XBRL: Moving Toward a Common
  • Language for Financial Reporting”, July, http://www.ifac.org/library/ArticleFiles/xbrl.doc, 08.2005.
  • KALMAN, Miklos, Havasi, Ferenc, Gyimothy, Tibor, (2006), “Compacting XML Documents”,
  • Information and Software Technology, 48, s. 90- KPMG, (2005), “Voluntary Reporting to the SEC
  • Using XBRL”, KPMG , February. MERTZ, Davit, (Şubat 2006), “Understanding
  • XML: Untangling the Business Web of the Future”, http://www- ibm.com/developerworks/xml/library/x- ebxml/index.html#author, 10.02.2006.
  • MICROSOFT, (Kasım 2005), “Improving Financial
  • Analysis and Reporting Using XBRL and the Microsoft Office System”, http://www.microsoft.com/office/showcase/xbrl/def ault.mspx, 25.10.2005.
  • MİLLİYET, (Mart 2006), “XML Nedir?, http://bilisim.milliyet.com.tr/detay.asp?id=123, 02.2006.
  • OECD, (Kasım 2005), Principles of Corporate Governance, http://www.oecd.org/dataoecd/32/18/31557724.pdf, 11.2005
  • ÖRERLER, Esin O., (2005), “Finansal
  • Değerlendirme Açısından Finansal Tabloların Şeffaflığı”, Muhasebe ve Denetime Bakış, Mayıs, s. 8. REFERANS, (Ekim 2005), “Raporlamada Yeni
  • Teknoloji Basel 2’ye Uyumu Kolaylaştırır”, http://www.finansalforum.com.tr/haber.aspx?HBR_ KOD=16018, 09.10.2005.
  • ROGER, Debreceny, Asheq Rahman, (2005),
  • “Firm Specific Determinants of Continuous Corporate Disclosures”, The, International Journal of Accounting, 40, s.250. ROGER, Debreceny, Gray L. Glen, Asheq Rahman, (2002), “The Determinants of Internet
  • Financial Reporting”, Journal of Accounting and Public Policy, 21, s.371. ROGER, Debreceny, Gray, L. Glen, (2001), “The
  • Production and Use of Sementically Rich Accounting Reports on The Internet: XML and XBRL”, International Journal of Accounting Information Systems, s. 47. SEC, (Aralık 2005), “Important Information About
  • EDGAR”, http://www.sec.gov/edgar/about edgar.htm,10.12.2005.
  • SELİMOĞLU, Seval K., (2005), “Denetim
  • Olgusunun Kurumsal Kaynak Planlaması (ERP) Sistemleriyle Bütünleştirilmesi”, 7. Türkiye Muhasebe Denetimi Sempozyumu, Nisan, Antalya, s.9. SPK, (2005), Kurumsal Yönetim İlkeleri, Şubat, s.21.
  • STANEK, R., (2003), “ISVs: Leading Web
  • Services Aadoption”, DM Direct, July. http://www.dmreview.com/editorial/newsletter_arti cle.cfm?nl=dmdirect&articleId=7099&issue=212, 10.2005.
  • SCHALTEGGER, Stefan (1997), “Information
  • Costs, Quality of Information and Stakeholder Involvement-the Necessity of International Standards of Ecological Accounting” Eco- Mangement and Auditing, Vol. 4, s. 92-94. UDAY, Murthya, S., Groomerb, S. Michael, (2004), “A Continuous Auditing Web Services
  • Model for XML-Based Accounting Systems”, International Journal of Accounting Information Systems, (5), s.139-163. WALDT, Dale, (Nisan 2004), “XBRL: The Language of Finance and Accounting”, http://www.xml.com/pub/a/2004/03/10/xbrl.html, 04.2004.
  • WARD, Graham, (2004), “How XBRL Can
  • Enhance the Credibility of Audited Financial Statements”, 10th International XBRL Conference, Brussels / November 18, http://www.ifac.org /Library/SpeechArticle.tmpl?NID=1105988805202 , 17.08.2005.
  • WEBBER, David, Dutton, Anthony, (Ocak 2006),
  • “Understanding ebXML, UDDI, XML/EDI”, http://www.xml.org/xml/feature_articles/2000_110 _miller.shtml, 23.01.2006.
  • XBRL, (Ekim 2005), “Past Events”, http://www.xbrl.org/PastEvents/, 08.10.2005.
  • XBRL, (Ekim 2005), “XBRL around the world”, http://www.xbrl.org/AroundtheWorld/., 10.10.2005.
  • YÜCE, Erim, (2005), “Finans Sektörü İçin Basel II
  • Yaklaşımı”, Dünya Gazetesi, 28.06.2005.

Yıl 2006, Cilt: 6 Sayı: 2, 93 - 103, 01.10.2006

Süleyman Uyar Muhsin Çelik

Öz

Developments in information technology and globalization have affected all economies and corporation’s information systems, especially the internet, have become important for continuous disclosure For disclosure in financial reporting process, financial information has to assert timely basis, confidential and fully. Because of internet reporting
has the benefits of low cost, wider access, frequency and speed; many corporations around the world are using the internet for financial disclosures. The
languages that provide internet financial reporting are Extensible Markup Language (XML) and Extensible Business Reporting Language (XBRL).

Anahtar Kelimeler

Disclosure Financial Information Electronic Language

Kaynakça

  • ACOHIDO, B., (2003), “Amazon Moves to Front
  • Line of Shaping ‘Web Services’. USA Today, September 30., http://pqasb.pqarchiver.com/USA Today/access/415911451.html?dids=415911451:41
  • &FMT=ABS&FMTS=ABS:FT&date=Sep +30%2C+2003&author=Byron+Acohido&pub=US
  • A+TODAY&edition=&startpage=B.01&desc=Ama zon+moves+to+front+line+of+shaping+%27Web+s ervices%27+, 05.09.2005
  • ANDERSON, A., (2002), “The Business Reporting
  • Model of the Future and Real Time Information Flows”, AICPA, September 3. ARIKBOĞA, Dursun, KAYA, İdil, (2000),
  • “Ülkemizde Kurumsal Kaynak Planlaması ve Muhasebe Eğitiminden Beklentiler”, XIX. Türkiye Muhasebe Eğitimi Sempozyumu, 18-20 Mayıs, İstanbul Üniversitesi İşletme Fakültesi Bildiriler Kitabı, s.127. AYSAN, Mustafa, “Bilgi Çağında Muhasebe Mesleği”, Radikal Gazetesi, 30.03.2005, http://www.radikal.com.tr/haber.php?haberno=1479 &tarih=30/03/2005.
  • BAGNOLI, M., Beneish, M.D., Watts, S., (1999),
  • “Whisper Forecasts of Quarterly Earnings Per Share”, Journal of Accounting and Economics, 28 (1), s. 27–50. BALL, R., Kothari, S., Robin, A., (2000), “The e.ect of international institutional factors on properties on accounting earnings”, Journal of
  • Accounting and Economics, 29 (1), s.1–51. BAYAZITLI, Ercan, (2002), “Sürekli Denetim:
  • Geleceğin Denetimi”, Muhasebe ve Denetime Bakış, Şubat, s.119, (Zabihollah Rezaee, Rick Elam, Ahmad Sharbatoghlie, “Continuous Auditing: The Audit of the Future”, Managerial Auditing Journal, 16/3, 2001, s.150-158. den çeviri).
  • BORITZ, J. Efrim, No, Won G., (2005), “Security in XML-Based Financial Reporting Services on the Internet”, Journal of Accounting and Public Policy, , s.11–35.
  • BOZACIOĞLU, Mehmet, (2005), “XBRL”, www. kurultay.tbd.org.tr/kurultay20/Bildiriler/Mehmet_B ozacioglu/bildiri.pdf - Ek Sonuç, 15.11.2005.
  • FLORINI, Ann M. (1999), “Does the Invisible
  • Hand Need a Transparency Glove? The Politics of Transparency”, Annual World Bank Conference on Development Economics, April 28–30, 1999, http://www.worldbank.org/research/abcde/washingt on_11/pdfs/florini.pdf., 15.10.2005
  • GRAY, Glen L., (2005) “Financial Reporting on the Internet – Instant, Economical, Global
  • Communication”, 10.08.2005. http://www.ifac.org/
  • Library/SpeechArticle.tmpl?NID=97923513315099 , http://www.girisim.com.tr/bankataek/sayi12/xml.ht m, 21.12.2005. http://www.rssnedir.com/xml_nedir.php, 02.2006. http://xbrl.org/frontend.aspx?clk=LK&val=28, 12.2005.
  • IASB, (2005), “Use of IFRS & XBRL”, http://www.iasb.org/resources/use.asp, 08.10.2005.
  • IASC, (1999), “Business Reporting on the Internet”, International Accounting Standards Committee, London.
  • IFAC (2002), “XBRL: Moving Toward a Common
  • Language for Financial Reporting”, July, http://www.ifac.org/library/ArticleFiles/xbrl.doc, 08.2005.
  • KALMAN, Miklos, Havasi, Ferenc, Gyimothy, Tibor, (2006), “Compacting XML Documents”,
  • Information and Software Technology, 48, s. 90- KPMG, (2005), “Voluntary Reporting to the SEC
  • Using XBRL”, KPMG , February. MERTZ, Davit, (Şubat 2006), “Understanding
  • XML: Untangling the Business Web of the Future”, http://www- ibm.com/developerworks/xml/library/x- ebxml/index.html#author, 10.02.2006.
  • MICROSOFT, (Kasım 2005), “Improving Financial
  • Analysis and Reporting Using XBRL and the Microsoft Office System”, http://www.microsoft.com/office/showcase/xbrl/def ault.mspx, 25.10.2005.
  • MİLLİYET, (Mart 2006), “XML Nedir?, http://bilisim.milliyet.com.tr/detay.asp?id=123, 02.2006.
  • OECD, (Kasım 2005), Principles of Corporate Governance, http://www.oecd.org/dataoecd/32/18/31557724.pdf, 11.2005
  • ÖRERLER, Esin O., (2005), “Finansal
  • Değerlendirme Açısından Finansal Tabloların Şeffaflığı”, Muhasebe ve Denetime Bakış, Mayıs, s. 8. REFERANS, (Ekim 2005), “Raporlamada Yeni
  • Teknoloji Basel 2’ye Uyumu Kolaylaştırır”, http://www.finansalforum.com.tr/haber.aspx?HBR_ KOD=16018, 09.10.2005.
  • ROGER, Debreceny, Asheq Rahman, (2005),
  • “Firm Specific Determinants of Continuous Corporate Disclosures”, The, International Journal of Accounting, 40, s.250. ROGER, Debreceny, Gray L. Glen, Asheq Rahman, (2002), “The Determinants of Internet
  • Financial Reporting”, Journal of Accounting and Public Policy, 21, s.371. ROGER, Debreceny, Gray, L. Glen, (2001), “The
  • Production and Use of Sementically Rich Accounting Reports on The Internet: XML and XBRL”, International Journal of Accounting Information Systems, s. 47. SEC, (Aralık 2005), “Important Information About
  • EDGAR”, http://www.sec.gov/edgar/about edgar.htm,10.12.2005.
  • SELİMOĞLU, Seval K., (2005), “Denetim
  • Olgusunun Kurumsal Kaynak Planlaması (ERP) Sistemleriyle Bütünleştirilmesi”, 7. Türkiye Muhasebe Denetimi Sempozyumu, Nisan, Antalya, s.9. SPK, (2005), Kurumsal Yönetim İlkeleri, Şubat, s.21.
  • STANEK, R., (2003), “ISVs: Leading Web
  • Services Aadoption”, DM Direct, July. http://www.dmreview.com/editorial/newsletter_arti cle.cfm?nl=dmdirect&articleId=7099&issue=212, 10.2005.
  • SCHALTEGGER, Stefan (1997), “Information
  • Costs, Quality of Information and Stakeholder Involvement-the Necessity of International Standards of Ecological Accounting” Eco- Mangement and Auditing, Vol. 4, s. 92-94. UDAY, Murthya, S., Groomerb, S. Michael, (2004), “A Continuous Auditing Web Services
  • Model for XML-Based Accounting Systems”, International Journal of Accounting Information Systems, (5), s.139-163. WALDT, Dale, (Nisan 2004), “XBRL: The Language of Finance and Accounting”, http://www.xml.com/pub/a/2004/03/10/xbrl.html, 04.2004.
  • WARD, Graham, (2004), “How XBRL Can
  • Enhance the Credibility of Audited Financial Statements”, 10th International XBRL Conference, Brussels / November 18, http://www.ifac.org /Library/SpeechArticle.tmpl?NID=1105988805202 , 17.08.2005.
  • WEBBER, David, Dutton, Anthony, (Ocak 2006),
  • “Understanding ebXML, UDDI, XML/EDI”, http://www.xml.org/xml/feature_articles/2000_110 _miller.shtml, 23.01.2006.
  • XBRL, (Ekim 2005), “Past Events”, http://www.xbrl.org/PastEvents/, 08.10.2005.
  • XBRL, (Ekim 2005), “XBRL around the world”, http://www.xbrl.org/AroundtheWorld/., 10.10.2005.
  • YÜCE, Erim, (2005), “Finans Sektörü İçin Basel II
  • Yaklaşımı”, Dünya Gazetesi, 28.06.2005.
Toplam 53 adet kaynakça vardır.

Ayrıntılar

Diğer ID JA96ER45MR
Bölüm Araştırma Makalesi
Yazarlar

Süleyman Uyar Bu kişi benim

Muhsin Çelik Bu kişi benim

Yayımlanma Tarihi 1 Ekim 2006
Yayımlandığı Sayı Yıl 2006 Cilt: 6 Sayı: 2

Kaynak Göster

APA Uyar, S., & Çelik, M. (2006). SÜREKLİ KAMUYU AYDINLATMA VE İNTERNET ORTAMINDA FİNANSAL RAPORLAMA SÜRECİNDE KULLANILAN DİLLER. Ege Academic Review, 6(2), 93-103.
AMA Uyar S, Çelik M. SÜREKLİ KAMUYU AYDINLATMA VE İNTERNET ORTAMINDA FİNANSAL RAPORLAMA SÜRECİNDE KULLANILAN DİLLER. eab. Ekim 2006;6(2):93-103.
Chicago Uyar, Süleyman, ve Muhsin Çelik. “SÜREKLİ KAMUYU AYDINLATMA VE İNTERNET ORTAMINDA FİNANSAL RAPORLAMA SÜRECİNDE KULLANILAN DİLLER”. Ege Academic Review 6, sy. 2 (Ekim 2006): 93-103.
EndNote Uyar S, Çelik M (01 Ekim 2006) SÜREKLİ KAMUYU AYDINLATMA VE İNTERNET ORTAMINDA FİNANSAL RAPORLAMA SÜRECİNDE KULLANILAN DİLLER. Ege Academic Review 6 2 93–103.
IEEE S. Uyar ve M. Çelik, “SÜREKLİ KAMUYU AYDINLATMA VE İNTERNET ORTAMINDA FİNANSAL RAPORLAMA SÜRECİNDE KULLANILAN DİLLER”, eab, c. 6, sy. 2, ss. 93–103, 2006.
ISNAD Uyar, Süleyman - Çelik, Muhsin. “SÜREKLİ KAMUYU AYDINLATMA VE İNTERNET ORTAMINDA FİNANSAL RAPORLAMA SÜRECİNDE KULLANILAN DİLLER”. Ege Academic Review 6/2 (Ekim 2006), 93-103.
JAMA Uyar S, Çelik M. SÜREKLİ KAMUYU AYDINLATMA VE İNTERNET ORTAMINDA FİNANSAL RAPORLAMA SÜRECİNDE KULLANILAN DİLLER. eab. 2006;6:93–103.
MLA Uyar, Süleyman ve Muhsin Çelik. “SÜREKLİ KAMUYU AYDINLATMA VE İNTERNET ORTAMINDA FİNANSAL RAPORLAMA SÜRECİNDE KULLANILAN DİLLER”. Ege Academic Review, c. 6, sy. 2, 2006, ss. 93-103.
Vancouver Uyar S, Çelik M. SÜREKLİ KAMUYU AYDINLATMA VE İNTERNET ORTAMINDA FİNANSAL RAPORLAMA SÜRECİNDE KULLANILAN DİLLER. eab. 2006;6(2):93-103.