THE ROLE OF THE PROFESSIONAL ACCOUNTANT IN INTEGRATED REPORTING AND INTEGRATED REPORTING IN PROFESSIONAL ACCOUNTING CURRICULA

Öz

Corporate reports are tools used in order to provide transparency and accountability. Since 2009 integrated reporting as a new approach to corporate reporting has been discussed worldwide. Integrated reporting is the corporate reporting tool that provides financial and non-financial information to be reported on the basis of integrated thinking. Since it is a new approach to corporate reporting, the role of accountants in integrated reporting and integrated reporting education are among the issues discussed. Therefore, first of all general information about integrated reporting,will be given, accountant's role in integrated reporting and integrated reporting education will be discussed in our study. Later a sample curriculum for our country will be presented. Education curricula of professional organizations and curriculums of universities providing integrated reporting training in South Africa will be examined; a sample curriculum will be presented for our country.

Anahtar Kelimeler

• Integrated Thinking
• Integrated Reporting
• Integrated Accountant
• Integrated Reporting Education

ENTEGRE RAPORLAMADA MUHASEBE MESLEK MENSUPLARININ ROLÜ VE MUHASEBE MÜFREDATLARINDA ENTEGRE RAPORLAMA

Öz

Kurumsal raporlar, şeffaflık ve hesap verilebilirliğin sağlanmasında kullanılan araçlardır. Kurumsal raporlamada yeni bir yaklaşım olan entegre raporlama 2009 yılından itibaren dünya çapında tartışılmaya başlanmıştır. Entegre raporlama, finansal ve finansal olmayan bilgilerin entegre düşünce temelinde raporlanmasını sağlayan kurumsal raporlama aracıdır. Kurumsal raporlamada yeni bir yaklaşım olmasından dolayı, entegre raporlamada muhasebe meslek mensuplarının rolü ve entegre raporlama eğitimi tartışılan konular arasındadır. Bu nedenle çalışmamızda öncelikle entegre raporlama ile ilgili bilgi verilecek, entegre raporlamada muhasebe meslek mensuplarının rolü ve entegre raporlama eğitimi tartışılacak, sonrasında mesleki kuruluşların eğitim müfredatları ve Güney Afrika’da entegre raporlama eğitimi veren üniversitelerin eğitim müfredatları incelenerek Ülkemiz için örnek bir müfredat sunulmaya çalışılacaktır.

Anahtar Kelimeler

• Entegre Düşünce
• Entegre Raporlama
• Entegre Muhasebeci

Kaynakça

1. ACCA. 2016. Accountant in Business (FAB/F1) September 2016, http://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/f1/studyguides/f1-fab-sg-sept16-aug17.pdf (Erişim Tarihi: 18.03.2016).
2. Baghuis, M. 2016. More Training Needed Before Accountants Can Save the World, on January 15, 2016, http://changeincontext.com/wp/2016/01/more-training-needed-beforeaccountants-can-save-the-world/ (Erişim Tarihi: 11.03.2016).
3. CIMA-Chartered Institute of Management Accountants. 2014. 2015 CIMA Professional Qualification Syllabus.
4. Eccles, R.G. ve G. Serafeim. 2011. Accelerating the Adoption of Integrated Reporting, CSR INDEX, Francesco de Leo, Matthias Vollbracht, eds., InnoVatio Publishing Ltd., August 2011.
5. Gibassier, D., M. Rodrigue ve D. Arjalies. 2015. From Share Value to Shared Value: Exploring the Role of Accountants in Developing Integrated Reporting in Practice, IMA-ACCA, October 2015
6. http://integratedreporting.org/ir-networks/ (Erişim Tarihi: 09.03.2016)
7. http://www.accaglobal.com/za/en/discover/news/2014/integrated-qualification.html (Erişim Tarihi: 14.03.2016).
8. http://www.accaglobal.com/za/en/qualifications/glance/acca/details.html

9. http://www.accaglobal.com/za/en/student/sa/features/acca-embeds-integrated-reporting.html (Erişim Tarihi: 18.03.2016).
10. http://www.accountingforsustainability.org/integrated-reporting (Erişim Tarihi: 08.03.2016)
11. http://www.integratedreportingsa.org/IntegratedReporting/TheIntegratedReportingCommitteeofSouth Africa.aspx (Erişim Tarihi:09.03.2016).
12. ICPAS (The Institute of Certified Public Accountants of Singapore), IIRC (International Integrated Reporting Council). 2013. The Future of Corporate Reporting ICPAS-IIRC Roundtable Special Report, June 2013, www.research.isca.org.sg/wpcontent/uploads/2013/07/ICPAS-IIRC-Roundtable-Report-Low-Res.pdf (Erişim Tarihi:19.02.2016).
13. IFAC. 2014. International Education Standard (IES) 2 Initial Professional Development –Technical Competence (Revised).
14. IFAC. 2015a. International Accounting Education Standards Board, Handbook of International Education Pronouncements, 2015
15. IFAC. 2015b. International Accounting Education Standards Board, Meeting Future Expectations of Professional Competence: A Consultation on the IAESB’s Future Strategy and Priorities, December 2015.
16. IIRC (International Integrated Reporting Council). 2013a. Business and Investors Explore the Sustainability Perspective Of Integrated Reporting, Pilot Programme IIRC Pilot Programme Yearbook 2013, www.theiirc.org/wp-content/uploads/2013/12/IIRC-PPYearbook- 2013_PDF4_PAGES.pdf (Erişim Tarihi: 25.03.2016).
17. IIRC. 2013b. International Integrated Reporting Framework, December 2013.
18. IIRC. 2015a. The Competence Matrix, Draft for Feedback, July 2015.
19. IIRC. 2015b. Training Analysis of Feedback Received, December 2015.
20. IIRC. 2015. Assurance on Overview of Feedback and Call to Action, July 2015.
21. Owen, G. 2013. “Integrated Reporting: A Review of Developments and Their Implications for the Accounting Curriculum”, Accounting Education: An International Journal, 2013, 22(4), http://dx.doi.org/10.1080/09639284.2013.817798.
22. Raghavan, K. 2015. Impact of Integrated Reporting (IR) on Accounting and Finance, 2015
23. Cambridge Business & Economics Conference, ISBN: 9780974211428, July 1-2, 2015, Cambridge, UK.
24. Ruiz, C.C. 2013. A Commentary on ‘Integrated Reporting: A Review of Developments and Their Implications for the Accounting Curriculum’, Accounting Education: An International Journal, 2013, 22(4), http://dx.doi.org/10.1080/09639284.2013.817800.
25. SAICA.2016a.ImplementationGuide.https://www.saica.co.za/Training/Training/SAICATraining Programme/tabid/1657/language/en-ZA/Default.aspx (Erişim Tarihi: 19.03.2016).
26. SAICA. 2016b. SAICA Accredited Programmes, https://www.saica.co.za/(Erişim Tarihi:19.03.2016).