Araştırma Makalesi
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TÜRKİYE’DE KÜÇÜK VE ORTA ÖLÇEKLİ İŞLETMELER İÇİN BÜTÜNLEŞİK RAPORLAMA

Yıl 2020, , 481 - 506, 30.07.2020
https://doi.org/10.14783/maruoneri.771662

Öz

Geleneksel finansal raporlar, işletmelerin yönetilebilmesi için zorunlu hale gelen raporlardır. Ancak, günümüzde işletmenin finansal olmayan performansı da, finansal performansı kadar işletmeyle ilgili birçok kararı etkilemektedir. Bu nedenle işletmeler finansal raporlar yanında finansal olmayan raporlar hazırlamakta ve yayınlamaktadırlar. Bu iki raporu birleştiren entegre raporlama gereksinimi ortaya çıkmaktadır. Buna göre, araştırmada çeşitli mesleki ünvanlara sahip muhasebecilerin Entegre Raporlamaya İlişkin görüşleri ile Entegre Raporlamanın Kobiler İçin Sağladığı Avantajlara ait görüşlerinin öğrenilmesi amaçlanmış olup, betimsel tarama modeli kullanılmıştır. 605 muhsabeciden anket yöntemi ile elde edilen veriler SPSS 22 programı ile analiz edilmiş ve katılımcıların Entegre Raporlamaya İlişkin Görüşlerinin genel olarak olumlu olduğu (3,78±0,44) ve entegre raporların KOBİ’ler için avantaj sağladığını düşündükleri (3,71±0,48) tespit edilmiştir.

Teşekkür

Bu makalenin yazılmasında değerli katkılar sunan değerli hocam Prof.Dr. Cemal İbiş'e sonsuz teşekkürlerimle...

Kaynakça

  • Aktürk, O. (2014). Impact of the economic crisis on smes: A general evaluation on smes in Turkey. European Journal of Social Sciences Education and Research. 1(1), 169-173.
  • Aras, G., Özsözgün Çalışkan, A., & Esen, E. (2019). Türkiye’de Entegre Raporlama: Mevcut Durum, Paydaşların Algı ve Beklentileri. İstanbul: ACCA, CFGS, KPMG.
  • Black Sun Plc. (2014, September). Realizing the benefits: The impact of integrated reporting. Retrieved from International Integrated Reporting Council: http://integratedreporting.org/wp-content/uploads/2014/09/.
  • Büyüköztürk, Ş., Kılıç Çakmak, E., Akgün, Ö. E., Karadeniz, Ş., & Demirel, F. (2018). Bilimsel Araştırma Yöntemleri. Ankara: Pegem Akademi Yayınları.
  • Churet, C., & Eccles, R. G. (2014). Integrated reporting, quality of management, and financial performance. Journal of Applied Corporate Finance. 26(1), 56-64.
  • Dada, A. (2015, November 19). Benefit of international integrated reporting framework to all economies. Retrieved from The News: https://www.thenewsnigeria.com.ng/2015/11/19/benefit-of-internationalintegrated-reporting-framework-to-all-economies/.
  • De Carlo, L. T. (1997). On the meaning and Use of Kurtosis. Psychological Methods, 2(3), 292-307.
  • EY. (2014). Integrated reporting:Elevating value. Retrieved at May 25,2019 from Ernest Young: https://www.ey.com/Publication/vwLUAssets/EY-Integrated-reporting/%24FILE/EY-Integrated-reporting.pdf.
  • Gücenme Gençoğlu, Ü., & Aytaç, A. (2016, Ekim). Kurumsal sürdürülebilirlik açısından entegre raporlamanın önemi ve BIST uygulamaları. Muhasebe ve Finansman Dergisi, 0(72), 51-66.
  • Groeneveld, R. A., & Meeden, G. (1984, December). Measuring skewness and kurtosis. The Statistician, 33(4),391-399.
  • Hopkins, K. D., & Weeks, D. L. (1990). Tests for normality and measures of skewness and kurtosis: Their place in research reporting. Educational and Psychological Measurement, 50(4), 717-729.
  • IFAC. (2016, September 14). The role of SMPs in providing business support to SMEs: New evidence. Retrieved from International Federation of Accountants: https://www.ifac.org/knowledge-gateway/contributingglobal-economy/publications/role-smps-providing-business-support-smes-new-evidence.
  • IIRC. (2013, May 25). Consultation draft of the international integrated reporting framework. England: International Integrated Reporting Council. Retrieved from Integrated Reporting: https://integratedreporting.org/wpcontent/uploads/2013/03/Consultation-Draft-of-the-InternationalIRFramework.pdf.
  • James, M. L. (2013). Sustainability and integrated reporting: Opportunities and strategies for small and midsize companies. Entrepreneurial Executive, 18(1), 17-28.
  • Karakaya, M. (2010). KOBİ’lerin küresel ekonomik iklime uyumunda uluslararası finansal raporlama standartları. Muhasebe ve Vergi Uygulamaları Dergisi, 3(2), 1-25.
  • Kaya, C. N., & Türegün, N. (2014). Integrated reporting for Turkish small and medium-sized enterprises. International Journal Of Academic Research in Accounting, Finance and Management Sciences, 4(1), 358-364.
  • Marin, S. (2019, November 08). A Europe for SMES: Think small first and single market. Retrieved from European Federation of Accountants and Auditors for SMEs: https://www.efaa.com/cms/upload/efaa_files/pdf/Publications/Comment_letters/2019/201910_ARTICLE_SMH_EFAA.pdf.
  • Moors, J. A. (1986). The meaning of kurtosis:Darlington reexamined. The American Statistician, 40(4), 283-284.
  • Prinsloo, A. (2012). Integrated reporting for SMEs in Africa. SAIPA National Conference.
  • Robson, C. (2002). Real World Research: A Resource for Social Scientists and Practitioner-Researchers (2nd ed.). Oxford: Blackwell Publishers Ltd.
  • Szonyi, A. J. (1991). Small Business Management Fundamentals. Toronto: Mcgraw Hillryerson Limited.
  • Thompson, P. (2019, March 07). What can the European profession learn from the 2018 IFAC global SMP survey? Retrieved from European Federation of Accountants and Auditors for SMEs: https://www.efaa.com/cms/upload/efaa_files/pdf/Publications/Comment_letters/2019/IFAC_Global_SMP_Survey_Europe_Results_EFAA.pdf.
  • TSI (2017). Statistics of small and medium sized enterprises in 2016, 2015, 2014 and 2013 Retrieved from www.tuik.gov.tr

INTEGRATED REPORTING FOR SMALL AND MEDIUM ENTERPRISES IN TURKEY

Yıl 2020, , 481 - 506, 30.07.2020
https://doi.org/10.14783/maruoneri.771662

Öz

Traditional financial reports, which are corporate reporting tools, are mandatory for the management of enterprises. However, today’s non-financial performance affects many decisions about the business as well as its financial performance. For this reason, companies prepare and publish non-financial reports as well as financial  reports. The need for integrated reporting, which combines the non-financial reports and financial reports, emerges. In this research, it is aimed to learn the opinions of the accountants carrying out their activities in various fields of expertise on the Integrated Reporting and the Advantages of Integrated Reporting for SMEs. The data obtained from 605 correspondents were analyzed with SPSS 22 program and it is found that the participants’ views on Integrated Reporting were generally positive (3.78 ± 0.44) and they think that integrated reports provide advantages for SMEs (3.71 ± 0, 48).

Kaynakça

  • Aktürk, O. (2014). Impact of the economic crisis on smes: A general evaluation on smes in Turkey. European Journal of Social Sciences Education and Research. 1(1), 169-173.
  • Aras, G., Özsözgün Çalışkan, A., & Esen, E. (2019). Türkiye’de Entegre Raporlama: Mevcut Durum, Paydaşların Algı ve Beklentileri. İstanbul: ACCA, CFGS, KPMG.
  • Black Sun Plc. (2014, September). Realizing the benefits: The impact of integrated reporting. Retrieved from International Integrated Reporting Council: http://integratedreporting.org/wp-content/uploads/2014/09/.
  • Büyüköztürk, Ş., Kılıç Çakmak, E., Akgün, Ö. E., Karadeniz, Ş., & Demirel, F. (2018). Bilimsel Araştırma Yöntemleri. Ankara: Pegem Akademi Yayınları.
  • Churet, C., & Eccles, R. G. (2014). Integrated reporting, quality of management, and financial performance. Journal of Applied Corporate Finance. 26(1), 56-64.
  • Dada, A. (2015, November 19). Benefit of international integrated reporting framework to all economies. Retrieved from The News: https://www.thenewsnigeria.com.ng/2015/11/19/benefit-of-internationalintegrated-reporting-framework-to-all-economies/.
  • De Carlo, L. T. (1997). On the meaning and Use of Kurtosis. Psychological Methods, 2(3), 292-307.
  • EY. (2014). Integrated reporting:Elevating value. Retrieved at May 25,2019 from Ernest Young: https://www.ey.com/Publication/vwLUAssets/EY-Integrated-reporting/%24FILE/EY-Integrated-reporting.pdf.
  • Gücenme Gençoğlu, Ü., & Aytaç, A. (2016, Ekim). Kurumsal sürdürülebilirlik açısından entegre raporlamanın önemi ve BIST uygulamaları. Muhasebe ve Finansman Dergisi, 0(72), 51-66.
  • Groeneveld, R. A., & Meeden, G. (1984, December). Measuring skewness and kurtosis. The Statistician, 33(4),391-399.
  • Hopkins, K. D., & Weeks, D. L. (1990). Tests for normality and measures of skewness and kurtosis: Their place in research reporting. Educational and Psychological Measurement, 50(4), 717-729.
  • IFAC. (2016, September 14). The role of SMPs in providing business support to SMEs: New evidence. Retrieved from International Federation of Accountants: https://www.ifac.org/knowledge-gateway/contributingglobal-economy/publications/role-smps-providing-business-support-smes-new-evidence.
  • IIRC. (2013, May 25). Consultation draft of the international integrated reporting framework. England: International Integrated Reporting Council. Retrieved from Integrated Reporting: https://integratedreporting.org/wpcontent/uploads/2013/03/Consultation-Draft-of-the-InternationalIRFramework.pdf.
  • James, M. L. (2013). Sustainability and integrated reporting: Opportunities and strategies for small and midsize companies. Entrepreneurial Executive, 18(1), 17-28.
  • Karakaya, M. (2010). KOBİ’lerin küresel ekonomik iklime uyumunda uluslararası finansal raporlama standartları. Muhasebe ve Vergi Uygulamaları Dergisi, 3(2), 1-25.
  • Kaya, C. N., & Türegün, N. (2014). Integrated reporting for Turkish small and medium-sized enterprises. International Journal Of Academic Research in Accounting, Finance and Management Sciences, 4(1), 358-364.
  • Marin, S. (2019, November 08). A Europe for SMES: Think small first and single market. Retrieved from European Federation of Accountants and Auditors for SMEs: https://www.efaa.com/cms/upload/efaa_files/pdf/Publications/Comment_letters/2019/201910_ARTICLE_SMH_EFAA.pdf.
  • Moors, J. A. (1986). The meaning of kurtosis:Darlington reexamined. The American Statistician, 40(4), 283-284.
  • Prinsloo, A. (2012). Integrated reporting for SMEs in Africa. SAIPA National Conference.
  • Robson, C. (2002). Real World Research: A Resource for Social Scientists and Practitioner-Researchers (2nd ed.). Oxford: Blackwell Publishers Ltd.
  • Szonyi, A. J. (1991). Small Business Management Fundamentals. Toronto: Mcgraw Hillryerson Limited.
  • Thompson, P. (2019, March 07). What can the European profession learn from the 2018 IFAC global SMP survey? Retrieved from European Federation of Accountants and Auditors for SMEs: https://www.efaa.com/cms/upload/efaa_files/pdf/Publications/Comment_letters/2019/IFAC_Global_SMP_Survey_Europe_Results_EFAA.pdf.
  • TSI (2017). Statistics of small and medium sized enterprises in 2016, 2015, 2014 and 2013 Retrieved from www.tuik.gov.tr
Toplam 23 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Bölüm Makale Başvuru
Yazarlar

Cemal İbiş Bu kişi benim

Nesim Mizrahitokatlı

Yayımlanma Tarihi 30 Temmuz 2020
Yayımlandığı Sayı Yıl 2020

Kaynak Göster

APA İbiş, C., & Mizrahitokatlı, N. (2020). INTEGRATED REPORTING FOR SMALL AND MEDIUM ENTERPRISES IN TURKEY. Öneri Dergisi, 15(54), 481-506. https://doi.org/10.14783/maruoneri.771662

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