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

Yıl 2017, Cilt: 19 Sayı: 2, 389 - 414, 01.06.2017

Hakan Aracı , Filiz Yüksel

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

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