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ENTEGRE RAPORLAMA VE DIŞSALLIKLAR SORUNU İLE İLGİLİ TEORİK YAKLAŞIMLAR

Yıl 2018, Cilt: 20 - MODAV 15. Uluslararası Muhasebe Konferansı Özel Sayısı, 859 - 869, 27.12.2018

Seçil Sigalı Çağnur Kaytmaz Balsarı

Öz

Dışsallıklar sorunu, işletmeler ve kamu arasındaki çoğu ihtilafın en önemli nedenidir. Ekonomi literatüründe dışsallıklar sorunlarının çözülmesi ile ilgili olarak tartışılan başlıca çözüm yolları; mülkiyet hakları, sözleşmelere dayalı anlaşmalar ve resmi düzenlemeler olarak sıralanabilir. Söz konusu çözümler, entegre raporlamada dışsallıklar sorunları ile ilgili farklı durumlara özgü bilgilerin açıklanması ve dışsallıkların ölçülmesinde uygun ölçütler kullanılması ile geliştirilebilir. Bu çalışma, entegre raporlamayı dışsallıklar sorunlarının çözümünde bir araç olarak değerlendirmekte ve konu ile ilgili teorik altyapı ışığında entegre raporlama ile ilgili sorunları ele alarak gelecek çalışmalar için öneriler sunmaktadır.

Anahtar Kelimeler

Entegre Raporlama Dışsallıklar Açıklamalar

Kaynakça

  • ACCA - The Association of Chartered Certified Accountants. 2015. The Challenges of Assuring Integrated Reports: Views from the South African Auditing Community. https:// www.accaglobal.com/content/dam/ACCA_Global/Technical/integrate/ea-south-africa-IRassurance.pdf
  • Baron, D. P. 2009. “A Positive Theory of Moral Management, Social Pressure, and Corporate Social Performance”, Journal of Economics & Management Strategy, 18 (1), 7-43.
  • Brown, J., J. Dillard. 2014. “Integrated reporting: On the need for broadening out and opening up”, Accounting, Auditing & Accountability Journal, 27 (7), 1120-1156.
  • Browning, E.K., M. A. Zupan. 2014. “Microeconomics: Theory and Applications”, 12th Edition, Wiley.
  • Carroll, A. 1991. “The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders”, Business Horizons, 34, 39–48
  • Carroll, A. B., K. M. Shabana. 2010. “The business case for corporate social responsibility: A review of concepts, research and practice”, International journal of management reviews, 12 (1), 85-105.
  • Churet, Cecile, RobecoSAM, and Robert G. Eccles. 2014. “Integrated Reporting, Quality of Management, and Financial Performance”, Journal of Applied Corporate Finance, Volume 26 Number 1, 8-16.
  • Coase, Ronald H. 1960. The Problem of Social Cost. The Journal of Law and Economics, 3 (October), 1-44.
  • Cowen, T. 2007. Public Goods. In Concise Encyclopedia of Economics. Available at: http://www.econlib.org/library/Enc1/PublicGoodsandExternalities.html
  • Davis, K. 1973. The case for and against business assump-tion of social responsibilities. Academy of Management Journal, June, pp. 312–322
  • De Villiers, C., L. Rinaldi and J. Unerman. 2014. “Integrated Reporting: Insights, Gaps and an Agenda for Future Research”, Accounting, Auditing and Accountability Journal, Vol. 27, No. 1, pp. 1042-1067.
  • Dernbach, J. C. 1998. Sustainable development as a framework for national governance. Case Western Reserve Law Review, 1-103.
  • Dumay, J. 2016. A critical reflection on the future of intellectual capital: from reporting to disclosure. Journal of Intellectual Capital, 17 (1). 168-184.
  • Emas, R. (2015). The Concept of Sustainable Development: Definition and Defining Principles, Brief for GSDR, pp. 1-3
  • Flower, J. (2015). “The international integrated reporting council: a story of failure”, Critical Perspectives on Accounting, Vol. 27 No. 1, pp. 1-17
  • Friedman, M. (1970). The social responsibility of business is to increase its profits. The New York Times Magazine [13 September]
  • Heal, G. (2005). “Corporate Social Responsibility: An Economic and Financial Framework”, The International Association for the Study of Insurance Economics, The Geneva Papers, Vol.30, pp.387-409
  • Hostut, S., Van Het Hof, S.,D. (2013). Corporate social responsibility practices of transnational corporations: Examples from Turkey and Italy. European Journal of Research on Education, 2(2), 202-213.
  • Huang, X.,B., Watson, L. (2015). Corporate social responsibility research in accounting. Journal of Accounting Literature, 34, 1–16.
  • Hung, M., J. Shi and Y. Wang (2015). Mandatory CSR disclosure and information asymmetry: Evidence from a quasi-natural experiment in China. In The Asian Finance Conference 2013.
  • IEC (2008). Preliminary Summary of Financial Accounting Standards for Environmental Liabilities, Intangible Assets and Climate Change Risk, available at http://www.epa.gov/ osem/financial/e-disclosure.pdf,
  • International Integrated Reporting Committee (IIRC) (2013). The international IR framework.. Available at: www.theiirc.org
  • Libecap, Gary D. (2014). “Addressing Global Environmental Externalities: Transaction Costs Considerations.” Journal of Economic Literature, 52 (2): 424-79
  • Marciano, A. (2011). “Buchanan on externalities: An exercise in applied subjectivism”, Journal of Economic Behaviour & Organisation, Vol. 80, pp. 280-289
  • McDonalds Turkey, 2015, Sustainability Report, https://sdd-pdf.s3.amazonaws.com/reportpdfs /2015/01a4461401e3b938bf6b43a4ad4b4809.pdf?AWSAccessKeyId=AKIAJZQ4KYD2D 35QKCDA&Expires=1533912767&Signature=K4GEUy6pCKRyxa6C0M1I4Qr1nXc%3D
  • Meyer, C., J. Kirby (2010). Leadership in the Age of Transparency. Harvard Business Review, 88(4), 38-46
  • Mohammed, M. (2013). “Corporate accountability in the context of sustainability – a conceptual framework,” EuroMed Journal of Business, vol. 8, 243–254
  • Pigou, A. (1920). The Economics of Welfare. London, England: Macmillan and Company.
  • Porter, M. E., C. van der Linde (1995). Toward a new conception of the environmentcompetitiveness relationship. Journal of Economic Perspectives, 97-118.
  • Porter, M. E., C. van der Linde (1999). Green and competitive: Ending the stalemate. Journal of Business Administration and Politics, 215-230.
  • SEC (2008). Final Rule of the Securities and Exchange Commission, available at http://www.sec.gov/rules/final/2012/34-67716.pdf
  • Simnett, R., A. L. Huggins (2015). Integrated reporting and assurance: where can research add value?. Sustainability Accounting, Management and Policy Journal, 6 (1), 29-53
  • Stubbs, W., C. Higgins (2014). Integrated reporting and internal mechanisms of change. Accounting, Auditing & Accountability Journal, 27 (7), 1068-1089
  • Suchman, M. C. (1995). Managing legitimacy: strategic and institutional approaches. Academy of Management Journal, 20, 571–610.
  • https://naturalcapitalcoalition.org/natural-capital/

THEORETICAL INSIGHTS ON INTEGRATED REPORTING AND EXTERNALITIES

Yıl 2018, Cilt: 20 - MODAV 15. Uluslararası Muhasebe Konferansı Özel Sayısı, 859 - 869, 27.12.2018

Seçil Sigalı Çağnur Kaytmaz Balsarı

Öz

Externalities are the main source of most of the conflicts between businesses and public. There are several ways to address the externalities problems in economic literature such as; property rights, contractual arrangements and government regulation. Integrated reporting could improve the proposed solutions to externalities in economic literature by providing case specific information and consistent metrics for measurement. This paper views integrated reporting as a tool to overcome the externalities problems by reviewing theoretical background, pointing out issues regarding integrated reporting and providing directions for future research.

Anahtar Kelimeler

Integrated Reporting Externalities Disclosure

Kaynakça

  • ACCA - The Association of Chartered Certified Accountants. 2015. The Challenges of Assuring Integrated Reports: Views from the South African Auditing Community. https:// www.accaglobal.com/content/dam/ACCA_Global/Technical/integrate/ea-south-africa-IRassurance.pdf
  • Baron, D. P. 2009. “A Positive Theory of Moral Management, Social Pressure, and Corporate Social Performance”, Journal of Economics & Management Strategy, 18 (1), 7-43.
  • Brown, J., J. Dillard. 2014. “Integrated reporting: On the need for broadening out and opening up”, Accounting, Auditing & Accountability Journal, 27 (7), 1120-1156.
  • Browning, E.K., M. A. Zupan. 2014. “Microeconomics: Theory and Applications”, 12th Edition, Wiley.
  • Carroll, A. 1991. “The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders”, Business Horizons, 34, 39–48
  • Carroll, A. B., K. M. Shabana. 2010. “The business case for corporate social responsibility: A review of concepts, research and practice”, International journal of management reviews, 12 (1), 85-105.
  • Churet, Cecile, RobecoSAM, and Robert G. Eccles. 2014. “Integrated Reporting, Quality of Management, and Financial Performance”, Journal of Applied Corporate Finance, Volume 26 Number 1, 8-16.
  • Coase, Ronald H. 1960. The Problem of Social Cost. The Journal of Law and Economics, 3 (October), 1-44.
  • Cowen, T. 2007. Public Goods. In Concise Encyclopedia of Economics. Available at: http://www.econlib.org/library/Enc1/PublicGoodsandExternalities.html
  • Davis, K. 1973. The case for and against business assump-tion of social responsibilities. Academy of Management Journal, June, pp. 312–322
  • De Villiers, C., L. Rinaldi and J. Unerman. 2014. “Integrated Reporting: Insights, Gaps and an Agenda for Future Research”, Accounting, Auditing and Accountability Journal, Vol. 27, No. 1, pp. 1042-1067.
  • Dernbach, J. C. 1998. Sustainable development as a framework for national governance. Case Western Reserve Law Review, 1-103.
  • Dumay, J. 2016. A critical reflection on the future of intellectual capital: from reporting to disclosure. Journal of Intellectual Capital, 17 (1). 168-184.
  • Emas, R. (2015). The Concept of Sustainable Development: Definition and Defining Principles, Brief for GSDR, pp. 1-3
  • Flower, J. (2015). “The international integrated reporting council: a story of failure”, Critical Perspectives on Accounting, Vol. 27 No. 1, pp. 1-17
  • Friedman, M. (1970). The social responsibility of business is to increase its profits. The New York Times Magazine [13 September]
  • Heal, G. (2005). “Corporate Social Responsibility: An Economic and Financial Framework”, The International Association for the Study of Insurance Economics, The Geneva Papers, Vol.30, pp.387-409
  • Hostut, S., Van Het Hof, S.,D. (2013). Corporate social responsibility practices of transnational corporations: Examples from Turkey and Italy. European Journal of Research on Education, 2(2), 202-213.
  • Huang, X.,B., Watson, L. (2015). Corporate social responsibility research in accounting. Journal of Accounting Literature, 34, 1–16.
  • Hung, M., J. Shi and Y. Wang (2015). Mandatory CSR disclosure and information asymmetry: Evidence from a quasi-natural experiment in China. In The Asian Finance Conference 2013.
  • IEC (2008). Preliminary Summary of Financial Accounting Standards for Environmental Liabilities, Intangible Assets and Climate Change Risk, available at http://www.epa.gov/ osem/financial/e-disclosure.pdf,
  • International Integrated Reporting Committee (IIRC) (2013). The international IR framework.. Available at: www.theiirc.org
  • Libecap, Gary D. (2014). “Addressing Global Environmental Externalities: Transaction Costs Considerations.” Journal of Economic Literature, 52 (2): 424-79
  • Marciano, A. (2011). “Buchanan on externalities: An exercise in applied subjectivism”, Journal of Economic Behaviour & Organisation, Vol. 80, pp. 280-289
  • McDonalds Turkey, 2015, Sustainability Report, https://sdd-pdf.s3.amazonaws.com/reportpdfs /2015/01a4461401e3b938bf6b43a4ad4b4809.pdf?AWSAccessKeyId=AKIAJZQ4KYD2D 35QKCDA&Expires=1533912767&Signature=K4GEUy6pCKRyxa6C0M1I4Qr1nXc%3D
  • Meyer, C., J. Kirby (2010). Leadership in the Age of Transparency. Harvard Business Review, 88(4), 38-46
  • Mohammed, M. (2013). “Corporate accountability in the context of sustainability – a conceptual framework,” EuroMed Journal of Business, vol. 8, 243–254
  • Pigou, A. (1920). The Economics of Welfare. London, England: Macmillan and Company.
  • Porter, M. E., C. van der Linde (1995). Toward a new conception of the environmentcompetitiveness relationship. Journal of Economic Perspectives, 97-118.
  • Porter, M. E., C. van der Linde (1999). Green and competitive: Ending the stalemate. Journal of Business Administration and Politics, 215-230.
  • SEC (2008). Final Rule of the Securities and Exchange Commission, available at http://www.sec.gov/rules/final/2012/34-67716.pdf
  • Simnett, R., A. L. Huggins (2015). Integrated reporting and assurance: where can research add value?. Sustainability Accounting, Management and Policy Journal, 6 (1), 29-53
  • Stubbs, W., C. Higgins (2014). Integrated reporting and internal mechanisms of change. Accounting, Auditing & Accountability Journal, 27 (7), 1068-1089
  • Suchman, M. C. (1995). Managing legitimacy: strategic and institutional approaches. Academy of Management Journal, 20, 571–610.
  • https://naturalcapitalcoalition.org/natural-capital/
Toplam 35 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Bölüm ANABÖLÜM
Yazarlar

Seçil Sigalı

Çağnur Kaytmaz Balsarı Bu kişi benim

Yayımlanma Tarihi 27 Aralık 2018
Gönderilme Tarihi 15 Haziran 2018
Yayımlandığı Sayı Yıl 2018 Cilt: 20 - MODAV 15. Uluslararası Muhasebe Konferansı Özel Sayısı

Kaynak Göster

APA Sigalı, S., & Kaytmaz Balsarı, Ç. (2018). THEORETICAL INSIGHTS ON INTEGRATED REPORTING AND EXTERNALITIES. Muhasebe Bilim Dünyası Dergisi, 20, 859-869.
 Kapak Resmi İndir