STEEP ANALİZİ ÇERÇEVESİNDE SÜRDÜRÜLEBİLİRLİK İLE MUHASEBE VE DENETİM UYGULAMALARINA İLİŞKİN ENTEGRASYON STRATEJİLERİNİN ARALIK DEĞERLİ Q-RUNG ORTHOPAIR BULANIK ORTAMDA ÖNCELİKLENDİRİLMESİ

Yıl 2025, Sayı: Türkiye Muhasebe Eğitim Sempozyumu Özel Sayısı, - , 27.12.2025

Ömer Faruk Görçün , Mustafa Çanakçıoğlu

Öz

Bu çalışma, sürdürülebilirlik ile muhasebe ve denetim uygulamalarının entegrasyon stratejilerini önceliklendirmek amacıyla IVq-ROF tabanlı CRITIC ve CRADIS yöntemlerini kullanmaktadır. Araştırma kapsamında en etkili kriter K1 Entegrasyon Kolaylığı, en öncelikli strateji ise P3 Sektörle İş birlikleri ve Uygulamalı Deneyim Sağlamak olarak belirlenmiştir. Ayrıca, sürdürülebilir muhasebe ve denetim uygulamalarının endüstriyel gelişime etkisi değerlendirildiğinde, E2 Küresel Rekabet ve Yatırımcı Talepleri faktörü en kritik dış çevresel unsur olarak öne çıkmıştır. Elde edilen bulgular, tüm paydaşlar açısından sürdürülebilirlik entegrasyonunun stratejik önemini vurgulamaktadır. Özellikle işletmelerin, düzenleyicilerin ve yatırımcıların sürdürülebilir finansal raporlama ve denetim süreçlerine duyduğu ihtiyaç göz önüne alındığında, belirlenen stratejik önceliklerin kurumsal başarı ve uyum açısından kritik olduğu görülmektedir. Önerilen modelin en büyük avantajlarından biri, çok kriterli karar verme (ÇKKV) yöntemlerini bulanık mantık tabanlı bir çerçevede kullanarak belirsizliği daha iyi yönetmesi ve daha hassas sonuçlar üretmesidir. Bu sayede karar vericilere daha sağlam ve uygulanabilir stratejik yönlendirmeler sunulmaktadır. Çalışmanın yenilikçi yönü, IVq-ROF ortamında CRITIC ve CRADIS yöntemlerinin birlikte uygulanması ve bu yaklaşımın sürdürülebilir muhasebe-denetim stratejilerinde etkin bir analiz aracı olarak kullanılmasıdır. Sonuçlar, sürdürülebilirlik odaklı muhasebe ve denetim stratejilerinin endüstrinin rekabet gücünü artırmada kritik rol oynadığını göstermektedir. Ayrıca, önerilen modelin sağlamlık testi sonuçları, metodolojinin güvenilirliğini ve karar verme süreçlerindeki doğruluğunu desteklemektedir. Bu bağlamda, çalışma sürdürülebilir finansal yönetim alanında akademik ve sektörel uygulamalar için değerli içgörüler sunmaktadır.

Anahtar Kelimeler

Sürdürülebilirlik , Muhasebe ve Denetim , Entegrasyon Stratejileri , STEEP Analizi , IVq-ROF , CRITIC , CRADIS , Çok Kriterli Karar Verme (ÇKKV).

PRIORITIZATION OF INTEGRATION STRATEGIES FOR SUSTAINABILITY AND ACCOUNTING AND AUDITING PRACTICES WITHIN THE FRAMEWORK OF STEEP ANALYSIS IN A INTERVAL-VALUED Q-RUNG ORTHOPAIR FUZZY ENVIRONMENT

Öz

This study uses IVq-ROF-based CRITIC and CRADIS methods to prioritize the integration strategies of sustainability and accounting and auditing practices. Within the scope of the research, the most effective criterion was K1 Ease of Integration, and the most priority strategy was P3 Collaboration with the Sector and Providing Applied Experience. In addition, when the impact of sustainable accounting and auditing practices on industrial development is evaluated, the E2 Global Competition and Investor Demands factor has come to the fore as the most critical external environmental factor. The findings highlight the strategic importance of sustainability integration for all stakeholders. Given the need for sustainable financial reporting and auditing processes, especially by businesses, regulators, and investors, the strategic priorities identified appear critical to corporate success and compliance. One of the significant advantages of the proposed model is that it uses multi-criteria decision-making (MCDM) methods in a fuzzy logic-based framework, better manages uncertainty, and produces more precise results. In this way, more robust and feasible strategic guidance is offered to decision-makers. The innovative aspect of the study is the application of CRITIC and CRADIS methods together in the IVq-ROF environment, and this approach is used as an effective analysis tool in sustainable accounting auditing strategies. The results show that sustainability-oriented accounting and auditing strategies are critical in increasing the industry's competitiveness. In addition, the robustness test results of the proposed model support the reliability of the methodology and its accuracy in decision-making processes. In this context, the study provides valuable insights into academic and sectoral practices in sustainable financial management.

Anahtar Kelimeler

Sustainability , Accounting and Auditing , Integration Strategies , STEEP Analysis , IVq-ROF , CRITIC , CRADIS , Multi-Criteria Decision Making (MCDM).

Kaynakça

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