Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi

Melissa Nihal Cagle

doi:10.25095/mufad.756235

Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi

Öz

Etkisi halen hissedilen 2008 küresel finansal krizinden sonra yapısal ve kronik sorunları aşamayan ülkeler “şeffaflık ve sorumluluk" eksikliklerini gidermeye odaklanmış, şirket finansal tablo ve dipnotlarında mevcut olan bilgi asimetrisini azaltarak, yöneticilerin yatırımcılarla iletişim kurabileceği ortak bir dilin geliştirilmesini amaçlamıştır. Ancak krizden çıkartılan derslere rağmen, şirketlerin hâlen finansal raporlarda tüketicileri ve yatırımcıları yanıltıcı ve paydaş gruplarının ihtiyaçlarını karşılayamayan bilgi sundukları savunulmaktadır. Dolayısı ile ülkelerin ekonomik ve sosyal sürdürülebilirliğini olumsuz etkileyen bu duruma karşılık olarak, yatırımcı ve paydaşların artan “kaliteli mali tablo ve dipnotlar” talebi saşırtıcı değildir. Lakin mali tablo ve dipnot kalitesini ele alan çalışmalar, “kullanılan kalite tanımı” ve “kalite ölçütü” açısından değerlendirildiğinde, literatürde kavramsal bir karmaşanın varlığı tespit edilmiştir. Bu çalışmada 2013-2018 yılları arasında İngilizce yayınlanan ve 100’den fazla alıntıya sahip olan mevcut muhasebe literatürü Sistematik Literatür Analizi yardımı ile taranacak, elde edilecek bulgular tematik olarak gruplandırılarak alt-gruplar halinde incelenecektir. Çalışmanın öncelikli amacı kalite kavramındaki konsensüs eksikliği üzerine farkındalığı arttırmaktır.

Anahtar Kelimeler

Kaynakça

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Ayrıntılar

Birincil Dil

Türkçe

Konular

İşletme

Bölüm

Diğer

Yazarlar

Melissa Nihal Cagle
0000-0003-0480-5626
Türkiye

Yayımlanma Tarihi

5 Temmuz 2020

Gönderilme Tarihi

4 Ekim 2019

Kabul Tarihi

15 Kasım 2019

Yayımlandığı Sayı

Yıl 2020 Sayı: 87

DOI

https://doi.org/10.25095/mufad.756235

IZ

https://izlik.org/JA54DC59GH

Kaynak Göster

RIS / Bibtex

APA

Cagle, M. N. (2020). Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi. Muhasebe ve Finansman Dergisi, 87, 122-144. https://doi.org/10.25095/mufad.756235

AMA

1.Cagle MN. Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi. Muhasebe ve Finansman Dergisi. 2020;(87):122-144. doi:10.25095/mufad.756235

Chicago

Cagle, Melissa Nihal. 2020. “Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi”. Muhasebe ve Finansman Dergisi, sy 87: 122-44. https://doi.org/10.25095/mufad.756235.

EndNote

Cagle MN (01 Temmuz 2020) Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi. Muhasebe ve Finansman Dergisi 87 122–144.

IEEE

[1]M. N. Cagle, “Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi”, Muhasebe ve Finansman Dergisi, sy 87, ss. 122–144, Tem. 2020, doi: 10.25095/mufad.756235.

ISNAD

Cagle, Melissa Nihal. “Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi”. Muhasebe ve Finansman Dergisi. 87 (01 Temmuz 2020): 122-144. https://doi.org/10.25095/mufad.756235.

JAMA

1.Cagle MN. Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi. Muhasebe ve Finansman Dergisi. 2020;:122–144.

MLA

Cagle, Melissa Nihal. “Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi”. Muhasebe ve Finansman Dergisi, sy 87, Temmuz 2020, ss. 122-44, doi:10.25095/mufad.756235.

Vancouver

1.Melissa Nihal Cagle. Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi. Muhasebe ve Finansman Dergisi. 01 Temmuz 2020;(87):122-44. doi:10.25095/mufad.756235