SOSYAL RAPORLAMA ANLAYIŞININ MUHASEBE MESLEK MENSUPLARI TARAFINDAN ALGILANMASI ÜZERİNE AMPİRİK BİR ÇALIŞMA
Öz
Bu çalışma, sosyal raporlama kavramıyla ilgili bilgi verme ve sosyal raporlamada muhasebecilerin potansiyelrollerini ortaya koymak amacıyla hazırlanmıştır. Bunu yaparken de geçmiş literatür incelenmiş ve de 229 muhasebeci üzerinde ampirik çalışma yapılmıştır. Sözkonusu çalışmada, Türkiye’nin İstanbul, Ankara ve İzmit bölgesinde faaliyet yapan meslek mensuplarının olası sosyal raporlama uygulamalarına ne kadar hazırlıklı olduklarıtespit edilmeye çalışılmıştır. Araştırmanın sonucunda, meslek mensuplarının tamamının sosyal raporlama ile ilgili bir düzenlemeye ihtiyaç olduğunu düşündükleri tespit edilmiştir. Bunun yanında araştırmanın bulguları, demografik özellikler açısından meslek mensuplarının sosyal raporlamanın olası uygulamalarıyla ilgili farklı yargılara sahip olduğunu ortaya koymaktadır. Son olarak, bu çalışmanın gelişmiş ülkelerdeki sosyal raporlamayla ilgili sınırlı literatüre katkı sağlayacağı beklenmektedir
Anahtar Kelimeler
Kaynakça
- Adams, Carol A., Wan-Ying Hill, Roberts Clare B., (1998), “Corporate Social Reporting Practices in Western Europe: Legitimating Corporate Behaviour?” British Accounting Review, Vol.30, pp.1-21
- Aydemir, Muzaffer, (1999), “Sosyal Sorumluk 8000 (Social Accountability 8000) Standardı” Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Cilt 1, Sayı: 3, ss.1-11.
- Bebbington, Jan, Gray, Rob, Thomson Ian, Walters Diane (1994), “Accounting Attitudes and EnvironmentallySensitive Accounting”, Accounting and Business Research, Vol.24, Nr. 94, pp.109-120
- Estes, Ralph, (1976), “Standards for Corporate Social Reporting”, Management Accounting, Vol.58, No. 5, pp. 19-23
- Gamble, G., Hsu, K., Jackson C, Tollerson C.(1996), “Environmental Disclosures in Annual Reports : An International Perspective”, The International Journal Of Accounting, Vol.31, No. 3, pp.293-331.
- Gond, Jean-Pascal, Herrbach Oliver (2006), “Social Reporting As an Organizational Learning Tool? A Theoretical Framework”, Journal of Business Ethics, Vol. 65, pp.359-371
- Gray, Rob, Owen, Dave, Adams, Carol, (1996), Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting, Prentice Hall, London
- Gray, Rob, Owen, David, Maunders Keith, (1986), “Corporate Social Reporting: The Way Forward”, Accountancy, pp.108-109
- Harte G., Owen D. (1991), “Environmental Disclosures In Annual Reports of British Companies: A Research Note”, Accounting, Auditing and Accountability Journal, Vol.4, No.3, pp.51-61
- Hurley, J.F. (1982), Social Responsibility Accounting for Business, Doctoral Dissertation, University of Nebraska- Lincoln Imam, Shaded, (2000), “Corporate Social Performance Reporting In Bangladesh”, Managerial Auditing Journal, Vol.15, No.3, pp.133–141
- Kırlıoğlu, Hilmi, Can, Ahmet Vecdi, (2001), Muhasebe Meslek Mensuplarının Çevre Muhasebesi Anlayışı Üzerine Bir Araştırma”, Muhasebe ve Finansman Dergisi, Sayı: 10, ss. 60–68
- Lodhia, Sumit K,(2003), “Accountants’ Responses to the Environmental Agenda in Developing Nation: An Initial and Exploratory Study on Fiji”, Critical Perspectives On Accounting, Vol.14, pp.715–737
- Owen, David, Swift Tracey, (2001), “Introduction Social Accounting, Reporting and Auditing: Beyond The Rhetoric?” Business Ethics: A European Review, Vol.10, No.1, pp.4-8
- Özgüç, Erkan, (2005), Kurumsal Sosyal Sorumluluk, Sermaye Piyasası Kurulu Yeterlik Etüdü, Ankara
- Philip, Radhika (2003), “Corporate Social Reporting”, Human Resource Planning, Vol. 26, No.3, pp.10–13
- Purushothaman Maya, Tower Greg, Hancock Phil, Taplin Ross, (2000), “Determinants of Corporate Social Reporting Practices of Listed Singapore Companies”, Pacific Accounting Review, Vol. 12, No. 2, pp. 101- 133
- Rahaman, A.S.A, (1999), “Corporate Social and Environmental Reporting in Developing Nations”, A Newsletter for the International Accountancy Profession, IFAC Quarterly, pp.23-24
- Sözbilir, Halim, (1981), İşletmelerde Sosyal Muhasebe Kuramı ve Türkiye’de Bir Anket Çalışması, Sevinç Matbaası, Ankara
- Stiner, Frederick Matthew, (1976), The Attitudes of Certified Public Accountants Towards Social Accounting: A Survey of National and Nebraska Opinion, Doctoral Dissertation, University of Nebraska- Lincoln
- Sürmen, Yusuf, Aygün, Davut, (2005), “İşletmelerde Sosyal Raporlama”, Muhasebe ve Finansman Dergisi, Sayı: 26, ss. 60–68
- Tilling, Matt, (2006), “Corporate Social Reporting: A Cook’s Tour”, Http://Commerce.Flinders.Edu.Au/Researchchapters/01.09.Htm
Öz
This paper initially gives information about the social reporting concept and then proceeds to discuss the potential role s of accounting in social reporting through a review of past literature on the role of accountants in social and environmental accounting and an empirical study which was conducted on 229 accountants. This studyseeks to gain insights into the preparedness and responses of accountants working in Istanbul, Ankara and Izmitcities in Turkey to the social reporting practices within the conventional accounting framework. The findings ofthe study show that almost all participant accountants are of the opinion that social reporting needs some newarrangements. Further, accountants have different views on the potential social reporting practices in terms ofdemographic features. Lastly, it is envisaged that this research will add to the limited literature on social reporting in developing nations and provide a useful framework for further studies
Anahtar Kelimeler
Social accounting social reporting members of accounting profession
Kaynakça
- Adams, Carol A., Wan-Ying Hill, Roberts Clare B., (1998), “Corporate Social Reporting Practices in Western Europe: Legitimating Corporate Behaviour?” British Accounting Review, Vol.30, pp.1-21
- Aydemir, Muzaffer, (1999), “Sosyal Sorumluk 8000 (Social Accountability 8000) Standardı” Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Cilt 1, Sayı: 3, ss.1-11.
- Bebbington, Jan, Gray, Rob, Thomson Ian, Walters Diane (1994), “Accounting Attitudes and EnvironmentallySensitive Accounting”, Accounting and Business Research, Vol.24, Nr. 94, pp.109-120
- Estes, Ralph, (1976), “Standards for Corporate Social Reporting”, Management Accounting, Vol.58, No. 5, pp. 19-23
- Gamble, G., Hsu, K., Jackson C, Tollerson C.(1996), “Environmental Disclosures in Annual Reports : An International Perspective”, The International Journal Of Accounting, Vol.31, No. 3, pp.293-331.
- Gond, Jean-Pascal, Herrbach Oliver (2006), “Social Reporting As an Organizational Learning Tool? A Theoretical Framework”, Journal of Business Ethics, Vol. 65, pp.359-371
- Gray, Rob, Owen, Dave, Adams, Carol, (1996), Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting, Prentice Hall, London
- Gray, Rob, Owen, David, Maunders Keith, (1986), “Corporate Social Reporting: The Way Forward”, Accountancy, pp.108-109
- Harte G., Owen D. (1991), “Environmental Disclosures In Annual Reports of British Companies: A Research Note”, Accounting, Auditing and Accountability Journal, Vol.4, No.3, pp.51-61
- Hurley, J.F. (1982), Social Responsibility Accounting for Business, Doctoral Dissertation, University of Nebraska- Lincoln Imam, Shaded, (2000), “Corporate Social Performance Reporting In Bangladesh”, Managerial Auditing Journal, Vol.15, No.3, pp.133–141
- Kırlıoğlu, Hilmi, Can, Ahmet Vecdi, (2001), Muhasebe Meslek Mensuplarının Çevre Muhasebesi Anlayışı Üzerine Bir Araştırma”, Muhasebe ve Finansman Dergisi, Sayı: 10, ss. 60–68
- Lodhia, Sumit K,(2003), “Accountants’ Responses to the Environmental Agenda in Developing Nation: An Initial and Exploratory Study on Fiji”, Critical Perspectives On Accounting, Vol.14, pp.715–737
- Owen, David, Swift Tracey, (2001), “Introduction Social Accounting, Reporting and Auditing: Beyond The Rhetoric?” Business Ethics: A European Review, Vol.10, No.1, pp.4-8
- Özgüç, Erkan, (2005), Kurumsal Sosyal Sorumluluk, Sermaye Piyasası Kurulu Yeterlik Etüdü, Ankara
- Philip, Radhika (2003), “Corporate Social Reporting”, Human Resource Planning, Vol. 26, No.3, pp.10–13
- Purushothaman Maya, Tower Greg, Hancock Phil, Taplin Ross, (2000), “Determinants of Corporate Social Reporting Practices of Listed Singapore Companies”, Pacific Accounting Review, Vol. 12, No. 2, pp. 101- 133
- Rahaman, A.S.A, (1999), “Corporate Social and Environmental Reporting in Developing Nations”, A Newsletter for the International Accountancy Profession, IFAC Quarterly, pp.23-24
- Sözbilir, Halim, (1981), İşletmelerde Sosyal Muhasebe Kuramı ve Türkiye’de Bir Anket Çalışması, Sevinç Matbaası, Ankara
- Stiner, Frederick Matthew, (1976), The Attitudes of Certified Public Accountants Towards Social Accounting: A Survey of National and Nebraska Opinion, Doctoral Dissertation, University of Nebraska- Lincoln
- Sürmen, Yusuf, Aygün, Davut, (2005), “İşletmelerde Sosyal Raporlama”, Muhasebe ve Finansman Dergisi, Sayı: 26, ss. 60–68
- Tilling, Matt, (2006), “Corporate Social Reporting: A Cook’s Tour”, Http://Commerce.Flinders.Edu.Au/Researchchapters/01.09.Htm
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Bölüm | Araştırma Makalesi |
| Yazarlar | |
| Yayımlanma Tarihi | 1 Ocak 2008 |
| Yayımlandığı Sayı | Yıl 2008 Sayı: 24 |