A FIELD RESEARCH FOR DETERMINING THE AWARENESS LEVELS OF ACCOUNTING PROFESSONALS IN TERMS OF INTEGRATED REPORTING

Yıl 2017, Cilt: 19 Sayı: 1, 166 - 188, 30.03.2017

Bilal Solak Seçkin Gönen Mithat Rasgen

Öz

In today's world that information transformation is very rapid, investors can reach information about firms in a limited time. This situation has allowed companies to publish sustainability reports in addition to their profitability ratios, and re-presenting these two different reports as a single report reveals the concept of integrated reports. In the study, 258 certified public accountant (CPA) working in Aydın and Malatya provinces are surveyed and their views about integrated reporting are taken for generating awareness. According to findings from surveys, information of field professionals about integrated reporting are found insufficient.

Anahtar Kelimeler

Integrated Reporting , Sustainability Reporting , Financial Reporting

MUHASEBE MESLEK MENSUPLARININ ENTEGRE RAPORLAMAYA İLİŞKİN FARKINDALIK DÜZEYLERİNİN BELİRLENMESİNE YÖNELİK BİR ALAN ARAŞTIRMASI

Öz

Bilgi iletişiminin çok hızlı geliştiği günümüz dünyasında yatırımcılar, firmalarla ilgili birçok bilgiyi kısa sürede elde edebilmektedirler. Bu durum firmaların karlılık oranlarının dışında sürdürülebilirlik raporlarını da yayınlamasını sağlamış, kullanılan bu iki farklı raporun tek bir rapor halinde tekrar hazırlanarak sunulması ise entegre rapor kavramını ortaya çıkarmıştır. Çalışmada Aydın ve Malatya illerinde faaliyet gösteren 258 muhasebe meslek mensubuna anket uygulaması yapılmış ve entegre rapor hakkındaki görüşleri alınarak farkındalık yaratılmaya çalışılmıştır. Anket uygulaması sonucunda elde edilen bulgulara göre ankete katılan muhasebe meslek mensuplarının entegre rapor hakkındaki bilgileri yetersiz düzeydedir.

Anahtar Kelimeler

Entegre Raporlama , Sürdürülebilirlik Raporlaması , Finansal Raporlama

Kaynakça

• Adams, C., B. Potter, P. J. Singh and J. York. 2016. Exploring The Implications of Integrated Reporting For Social Investment (Disclosures), The British Accounting Review.
• Aras, Güler ve G. Uğurlu Sarıoğlu. 2015. Kurumsal Raporlamada Yeni Dönem: Entegre Raporlama, Tüsiad.
• Baboukardos, D. and G. Rimmel. 2016. ''Value Relevance of Accounting Information Under an Integrated Reporting Approach: A Research Note'', Journal of Accounting Public Policy.
• Balashova, N. N, E. Silerova and V. A. Melikhov. 2015. Developing the Methodology to Form Integrated Reporting of Agroholdings in The Russian Federation, Agris On-Line Papers in Economics and Informatics, 12 (4).
• Black Sun Plc. 2014. Realizing The Benefits: The Impact of Integrated Reporting.
• Büdeyri, T. ve A. Kısa. 2016. Entegre Raporlama (ER): Literatür Araştırması, 3.International Conference on Education, Social Science and Humanities, SOCIOINT 2016, 23-25 Mayıs, İstanbul.
• Chersan, I. C. 2015. Study on Practices and Tendencies in Integrated Reporting, Audit Financiar, 13 (9).
• Eccles, G. R. and M. P. Krzus. 2015. Models of Best Practice in Integrated Reporting 2015, Journal of Applied Corporate Finance, 27 (2).
• Ergüden, E. 2016. Kurumsal Raporlamada Yeni Dönem: Entegre Raporlama, 11. Türkiye Muhasebe Forumu, Ankara, ppt. sunumu.
• Havlova, K. 2015. What Integrated Reporting Changed: The Case Study of Early Adopters, Procedia Economics and Finance, 34.
• Ighıan, D.S. 2013. Integrated Reporting – The Future of Financial Reporting, Internal Auditing and Risk Management, 10 (2).
• IIRC, ''Uluslararası Entegre Raporlama Çerçevesi'', 2013.
• James, L. M. 2014. The Benefits of Sustainability and Integrated Reporting: An Investigation of Accounting Majors’ Perceptions, Journal of Legal, Ethical and Regulatory Issues, 17 (2).
• Karğın, S., H, Aracı ve H. Aktaş. 2013. Entegre Raporlama: Yeni Bir Raporlama Perspektifi, Muhasebe ve Vergi Uygulamaları Dergisi, 6 (1).
• Kaya, C. T., E. Ergüden ve A.R.Z. Sayar. 2016. Essence of Integrated Reporting: A Holistic Framework for Sustainability and Value Creation. International Journal of Academic Research in Accounting, Finance, and Management Sciences, 6 (1).
• Kaya, H. P. 2015. Entegre Raporlama Sisteminin Ortaya Çıkış Sebepleri ve Şirketlere Sağlayacağı Faydalar, Muhasebe ve Denetime Bakış Dergisi, 45.
• KPMG, ''The KPMG Survey of Corporate Responsibility Reporting'', 2013.
• Lee, Kin-Wai and G. Hian-Heng Yeo. 2015. The Association Between Integrated Reporting and Firm Valuation, Review of Quantitative Finance and Accounting.
• Morros, J. 2012. The Integrated Reporting: A Presentation of Current State of Art and Aspects of Integrated Reporting That Need Further Development, Intangible Capital, 12 (1).
• Perego, Paolo, S. Kennedy and G. Whiteman. 2016. A Lot of Icing but Little Cake? Taking Integrated Reporting Forward, Journal of Cleaner Production.
• Serafeim, G. 2015. Integrated Reporting and Investor Clientele, Journal of Applied Corporate Finance, 27 (2).
• Stacchezzini, R., G. Melloni and A. Lai. 2016. Sustainability Management and Reporting: The Role of Integrated Reporting for Communicating Corporate Sustainability Management, Journal of Cleaner Production.
• Topçu, M. K. ve G. Korkmaz. 2015. Entegre Raporlama: Kavramsal Bir İnceleme, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 30 (1).