ANTROPOSEN ÇAĞDA MUHASEBE MESLEK MENSUPLARININ DEĞİŞEN STRATEJİK ROLÜ: G20 ÜLKELERİNDEKİ YASAL DÜZENLEMELER ÜZERİNE AMPİRİK İNCELEME

Yıl 2026, Cilt: 28 Sayı: 1, 94 - 130, 27.03.2026

Salih Tutar , Duygu Anıl Keskin

https://doi.org/10.31460/mbdd.1816834

https://izlik.org/JA79XR22ZY

Öz

Bu çalışma, Antroposen çağda muhasebe mesleğinin sürdürülebilirlik politikalarıyla şekillenen dönüşümünü incelemektedir. İkincil veriler kullanılarak G20 ülkelerinin iklim ve sürdürülebilirlikle ilgili yasal düzenlemeleri analiz edilerek; politika yoğunluğu, muhasebe politika yoğunluğu ve iş yükü endeksi geliştirilerek karşılaştırmalı olarak değerlendirilmiştir. Bulgular, muhasebe meslek mensuplarının geleneksel finansal raporlama rollerinden çıkarak sürdürülebilirlik, etik sorumluluk ve stratejik danışmanlık alanlarında yeni görevler üstlendiğini göstermektedir. Ayrıca Türkiye’de sınırlı politika sayısına rağmen yüksek mesleki iş yükü dikkat çekmiş, düzenleyici baskıların mesleki kapasiteyle uyumlu olması gerektiği vurgulanmıştır.

Anahtar Kelimeler

Antroposen Çağ , Sürdürülebilirlik Muhasebesi , ESG Raporlama , Muhasebe Mesleği , Yasal Düzenlemeler

Etik Beyan

Bu çalışma da kullanılan veriler ikincil veri kaynaklarından elde edildiğinden etik kurul izni gerekmemektedir.

THE CHANGING STRATEGIC ROLE OF ACCOUNTING PROFESSIONALS IN THE ANTHROPOCENE AGE: AN EMPIRICAL STUDY ON LEGAL REGULATIONS IN G20 COUNTRIES

https://izlik.org/JA79XR22ZY

Öz

This study examines the transformation of the accounting profession in the Anthropocene, shaped by sustainability policies. Using secondary data, the G20 countries' climate and sustainability-related legal regulations are analysed, and a comparative assessment is made by developing an index of policy intensity, accounting policy intensity, and workload. Findings reveal that accounting professionals are moving beyond traditional financial reporting towards sustainability, ethical responsibility, and strategic advisory roles. Moreover, despite limited policy intensity, Türkiye shows a high professional workload, highlighting the need for regulatory pressures to align with professional capacity to ensure effective integration of sustainability practices.

Anahtar Kelimeler

Anthropocene , Sustainability Accounting , ESG Reporting , Accounting Profession , Legal Regulations

Etik Beyan

Since the data used in this study were obtained from secondary data sources, ethics committee approval is not required.

Kaynakça

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