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THE CONTENT ANALYSIS IN INTEGRATED REPORTING: A RESEARCH ON AWARDED REPORTS

Yıl 2018, Cilt: 11 Sayı: 3, 425 - 462, 01.11.2018
https://doi.org/10.29067/muvu.410004

Öz

Integrated reporting is seen as a long way to go in
terms of practitioners, despite the inclusion of companies in reporting
programs as a new reporting system and the attemptto identification of
frameworks by various organizations. At this point, the biggest debate is how
exactly the report should look because of the ambiguities in the reporting
context. From this perspective, this study is designed to guide the reporting
environment for the content of the integrated reporting regarding mentioned
debates and uncertainties. Content analysis method was used to collect data in
the scope of the research. In the study, the contents of the integrated reports
which the two important independent auditing and consulting companies found
worthy of the award in 2016, were quantified by statistical analyzes.



With the analyzes made, the topics that companies use
in their reports are categorized according to their intensity, and evaluations
were made on findings. As a result of evaluation, the most common content were
grouped into three categories, and it is tried to determined the optimum
integrated report content scope in the study.

Kaynakça

  • Abeysekera, I. (2013). A Template For Integrated Reporting. Emerald Journal of Intellectual Capital, 14(2), 227-245.
  • Adams, S. and Simnett, R. (2011). Integrated reporting: an opportunity for Australia's not-for-profit sector. Australian Accounting Review, Vol. 21 No. 3, 292-301.
  • Aras, G. ve Sarıoğlu, G. U. (2015). Kurumsal Raporlamada Yeni Dönem: Entegre Raporlama. TÜSİAD, İmak Ofset, İstanbul.
  • Aras, G. (2016). Kurumsal Raporlamada Yeni Dönem: Entegre Raporlama. Kurumsal Yönetim, Sayı 32: 42-46.
  • Busco, C., Frigo, M. L., Quattrone, P. and Riccaboni, A. (2013). Redefining Corporate Accountability through Integrated Reporting. Strategic Finance, 33-41. Available At: http://sfmagazine.com/wp-content/uploads/sfarchive/2013/08/Redefining-Corporate-Accountability-through-Integrated-Reporting.pdf.
  • Bray, M. and Chapman, M. (2012). What does an Integrated Report look like?. Published by KPMG, UK, Available at: https://home.kpmg.com/content/dam/kpmg/pdf/2013/04/what-does-ir-look-like.pdf.
  • CGMA (2014). Integrated Thinking - The next step in integrated reporting. The Chartered institute of management accountants, Available At: https://www.cgma.org/Resources/Reports/DownloadableDocuments/integrated-thinking-the-next-step-in-integrated-reporting.pdf.
  • Cheng, M., Green, W., Conradie, P., Konishi, N. and Romi, A. (2014). The International Integrated Reporting Framework: Key Issues and Future Research Opportunities. Journal of International Financial Management and Accounting 25:1, 90-119.
  • Cohen, L., Manion, L. and Morrison, K. (2007). Research Methods in Education. New York, NY: Routledge.
  • Deloitte (2012). Integrated Reporting - Navigating Your Way to a truly Integrated Reporting. Edition 3, August, Designed and produced by The Creative Studio at Deloitte, Johannesburg.
  • Eccles, R. G. and Serafeim, G. (2011a). The Role of the Board in Accelerating the Adoption of Integrated Reporting. Director Notes (The Conference Board).
  • Eccles, R. G. and Serafeim, G. (2011b). Accelerating the adoption of integrated reporting. Francesco de Leo and Matthias Vollbracht (Ed.), Available at Social Science Research Network (SSRN), CSR Index, 2.2., 70-92. Available at: http://ssrn.com/abstract=1910965.
  • Eccles, Robert G. and Krzus, Michael P., (2010). One Report: Integrated Reportıng For A Sustaınable Strategy. Financial Executive, Vol. 26, Issue 2, 28-32.
  • Eccles, R. G. and Serafeim, G. (2014). Corporate and Integrated Reporting: A Functional Perspective. Working Paper, Harvard Business School.
  • Enst and Young (EY) (2013). The Concept of "Capital" in Integrated Reporting. Available at: http://www.ey.com/Publication/vwLUAssets/ey-capital-in-integrated-reporting/$FILE/ey-capital-in-integrated-reporting.pdf.
  • Enst and Young (EY) (2016). EY's Excellence in Integrated Reporting Awards 2016. Available at: http://www.ey.com/Publication/vwLUAssets/ey-excellence-integrated-reporting-awards-2016/$FILE/ey-excellence-integrated-reporting-awards-2016.pdf.
  • Frías-Aceituno, J.V., Rodriguez-Ariza, L. and García-Sánchez, I.M. (2012). The role of the board in the dissemination of integrated corporate social reporting. Corporate Social Responsibility and Environmental Management, 20, 219-233. Available at: http://dx.doi.org/ 10.1002/csr.1294.
  • Göktaş, Y., Küçük, S., Aydemir, M., Telli, E., Arpacık, Ö., Yıldırım, G. ve Reisoğlu, İ. (2012). Türkiye'de Eğitim Teknolojileri Araştırmalarındaki Eğilimler: 2000-2009 Dönemi Makalelerinin İçerik Analizi. Kuram ve Uygulamada Eğitim Bilimleri, 12(1): 177-199.
  • GRI (2016). Forging a Path to Integrated Reporting. Stichting Global Reporting Initiative. Available At: https://www.globalreporting.org/resourcelibrary/GRI-CLG_IntegratedReporting.pdf.
  • Elmacı, O. ve Sevim, Ş. (2017). Entegre Raporlamada Küresel Gelişmeler ve Türkiye İçin Bir Model Önerisi. Uluslararası Sosyal ve Eğitim Bilimleri Dergisi, 4(8): 18-36.
  • Engelbrecht L. and Ballot C. (2015). Analysis: Beyond the Integrated Report. Available at: http://www.accountancysa.org.za/analysis-beyond-the-integrated-report/.
  • IIA (2015). The Role of Internal Audit in Non-Financial and Integrated Reporting. Chartered Institute of Internal Auditors.
  • IRCSA (2011). Framework for Integrated Reporting and the Integrated Report. Disccusion Paper, Integrated Reporting Committee of South Africa, Availeble at: http://www.sustainabilitysa.org/Portals/0/IRC%20of%20SA%20Integrated%20Reporting%20Guide%20Jan%2011.pdf.
  • International Integrated Reporting Council (IIRC), (2013a). The International Integrated Reporting Framework. Available at: https://integratedreporting.org/wp-content/uploads/2013/12/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf.
  • International Integrated Reporting Council (IIRC), (2013b). Consultation Draft of The International <IR> Framework. Available at: http://integratedreporting.org/wp-content/uploads/2013/03/Consultation-Draft-of-the-InternationalIRFramework.pdf.
  • International Integrated Reporting Council (IIRC), (2013c). Business Model - Background Paper For IR. Available at: http://integratedreporting.org/wp-content/uploads/2013/03/Business_Model.pdf.
  • Integrated Reporting Committee (IRC) of South Africa, (2014). Preparıng An Integrated Report - A Starter's Guıde. Available at: http://www.integratedreportingsa.org/Portals/0/Documents/IRCSA_StartersGuide.pdf.
  • Karğın, S., Aracı, H. ve Aktaş, H., (2013). Entegre Raporlama: Yeni Bir Raporlama Perspektifi. Muhasebe ve Vergi Uygulamaları Dergisi, 6(1): 27-46. Lipunga A. M. (2015). Integrated Reporting in Developing Countries: Evidence from Malawi. Journal of Management Research, Vol. 7, No. 3, 130-156.
  • Makiwane, T. and Padia, N. (2013). Evaluation of Corporate Integrated Reporting in South Africa Post King-III Release in South Africa: An Exploratory Enquiry. Journal of Economic and Financial Sciences, 26(2): 421-438.
  • Mammatt, J. (2009). Integrated Sustainability Reporting and Assurance.
Paper for CIS Corporate Governance Conference on 10 to 11 September, Available at: https://www.chartsec.co.za/documents/speakerPres/JayneMammat/MammattIntegratedSustainabilityReportingandAssurance.pdf.
  • Morros, J. (2016). The Integrated Reporting: A Presentation of The Current State of Art and Aspects of Integrated Reporting That Need Further Development. Intangible Capital, 12(1), 336-356.
  • Nkonki (2016). Integrated Reporting - Raising The Bar. Available at: https://www.nkonki.com/images/integrated reporting/Top_100_JSE_Listed/2016/161108_JSE_Top_100_Integrated_Reporting_Awards_email_version.pdf.
  • Poignant, A. and Stensiö, S. (2014). The effect of integrated reporting on corporate environmental disclosure. Master thesis in Accounting and Financial Management, Stockholm School of Economics.
  • PWC (2012a). Integrated Reporting The Future of Corporate Reporting. Published by PricewaterhouseCoopers AG Wirtschaftsprüfungsgesellschaft, Available at: https://www.pwc.nl/nl/assets/documents/pwc-handboek-integrated-reporting.pdf.
  • PWC (2012b). Integrated Reporting: the construction and engineering sector is changing, reporting must too. Published by PricewaterhouseCoopers AG Wirtschaftsprüfungsgesellschaft, Available at: http://www.cf-support.nl/kennisbank/Branchedocumentatie/Bouw/2012-11-00,%20PWC,%20Integrated%20reporting.pdf.
  • Serafeim, G. (2014). Integrated Reporting and Investor Clientele. Harvard Business School Working Paper, No. 14-069.
  • Serafeim, G. (2016). Integrated Reporting - Statement on Management Accounting. IMA.
  • van Zyl, A. S. (2013). Sustainability and Integrated Reporting In The South African Corporate Sector. The International Business and Economic Research Journal, 12(8): 903-926.
  • Wild, S. and van Staden, C. (2013). Integrated Reporting: Initial Analysis of Early Reporters-An Institutional Theory Approach. Proceedings of 7th Asia Paci c Interdisciplinary Accounting Research Conference, Kobe.

ENTEGRE RAPORLAMADA İÇERİK ANALİZİ: ÖDÜLLÜ RAPORLAR ÜZERİNE BİR ARAŞTIRMA

Yıl 2018, Cilt: 11 Sayı: 3, 425 - 462, 01.11.2018
https://doi.org/10.29067/muvu.410004

Öz

Entegre
raporlama, yeni bir raporlama sistemi olarak işletmelerin raporlama programlarına
dahil edilmesine ve çeşitli kuruluşlar tarafından çerçevesinin belirlenme
çalışılmalarına rağmen, uygulayıcıları açısından kat edilmesi gereken uzun bir
yol olarak görülmektedir. Bu noktada en büyük tartışma, raporlamanın
içeriğindeki belirsizlikler nedeniyle, raporun tam olarak nasıl görünmesi
gerektiği konusunda olmaktadır.  Bu bakış
açısıyla çalışma, söz konusu tartışma ve belirsizliklere ilişkin entegre
raporlamanın içeriğinin belirlenmesinde, raporlama çevresine yol gösterici
olması amacıyla hazırlanmıştır. Araştırma kapsamında verilerin toplanması için
içerik analizi yöntemi kullanılmıştır. Araştırmada iki önemli bağımsız denetim
ve danışmanlık şirketinin 2016 yılında ödüle layık gördükleri entegre
raporların içerikleri, istatistiksel analizler ile nicelleştirilmiştir Yapılan
analizlerle şirketlerin raporlarda kullandıkları konular yoğunluklarına göre
kategorileştirilmiş, bulgular üzerinden değerlendirmeler yapılmıştır.
Değerlendirme sonucunda en yaygın içerik kullanımları üç kategori olarak gruplanarak
çalışmada optimum entegre rapor içeriği kapsamı belirlenmeye çalışılmıştır.

Kaynakça

  • Abeysekera, I. (2013). A Template For Integrated Reporting. Emerald Journal of Intellectual Capital, 14(2), 227-245.
  • Adams, S. and Simnett, R. (2011). Integrated reporting: an opportunity for Australia's not-for-profit sector. Australian Accounting Review, Vol. 21 No. 3, 292-301.
  • Aras, G. ve Sarıoğlu, G. U. (2015). Kurumsal Raporlamada Yeni Dönem: Entegre Raporlama. TÜSİAD, İmak Ofset, İstanbul.
  • Aras, G. (2016). Kurumsal Raporlamada Yeni Dönem: Entegre Raporlama. Kurumsal Yönetim, Sayı 32: 42-46.
  • Busco, C., Frigo, M. L., Quattrone, P. and Riccaboni, A. (2013). Redefining Corporate Accountability through Integrated Reporting. Strategic Finance, 33-41. Available At: http://sfmagazine.com/wp-content/uploads/sfarchive/2013/08/Redefining-Corporate-Accountability-through-Integrated-Reporting.pdf.
  • Bray, M. and Chapman, M. (2012). What does an Integrated Report look like?. Published by KPMG, UK, Available at: https://home.kpmg.com/content/dam/kpmg/pdf/2013/04/what-does-ir-look-like.pdf.
  • CGMA (2014). Integrated Thinking - The next step in integrated reporting. The Chartered institute of management accountants, Available At: https://www.cgma.org/Resources/Reports/DownloadableDocuments/integrated-thinking-the-next-step-in-integrated-reporting.pdf.
  • Cheng, M., Green, W., Conradie, P., Konishi, N. and Romi, A. (2014). The International Integrated Reporting Framework: Key Issues and Future Research Opportunities. Journal of International Financial Management and Accounting 25:1, 90-119.
  • Cohen, L., Manion, L. and Morrison, K. (2007). Research Methods in Education. New York, NY: Routledge.
  • Deloitte (2012). Integrated Reporting - Navigating Your Way to a truly Integrated Reporting. Edition 3, August, Designed and produced by The Creative Studio at Deloitte, Johannesburg.
  • Eccles, R. G. and Serafeim, G. (2011a). The Role of the Board in Accelerating the Adoption of Integrated Reporting. Director Notes (The Conference Board).
  • Eccles, R. G. and Serafeim, G. (2011b). Accelerating the adoption of integrated reporting. Francesco de Leo and Matthias Vollbracht (Ed.), Available at Social Science Research Network (SSRN), CSR Index, 2.2., 70-92. Available at: http://ssrn.com/abstract=1910965.
  • Eccles, Robert G. and Krzus, Michael P., (2010). One Report: Integrated Reportıng For A Sustaınable Strategy. Financial Executive, Vol. 26, Issue 2, 28-32.
  • Eccles, R. G. and Serafeim, G. (2014). Corporate and Integrated Reporting: A Functional Perspective. Working Paper, Harvard Business School.
  • Enst and Young (EY) (2013). The Concept of "Capital" in Integrated Reporting. Available at: http://www.ey.com/Publication/vwLUAssets/ey-capital-in-integrated-reporting/$FILE/ey-capital-in-integrated-reporting.pdf.
  • Enst and Young (EY) (2016). EY's Excellence in Integrated Reporting Awards 2016. Available at: http://www.ey.com/Publication/vwLUAssets/ey-excellence-integrated-reporting-awards-2016/$FILE/ey-excellence-integrated-reporting-awards-2016.pdf.
  • Frías-Aceituno, J.V., Rodriguez-Ariza, L. and García-Sánchez, I.M. (2012). The role of the board in the dissemination of integrated corporate social reporting. Corporate Social Responsibility and Environmental Management, 20, 219-233. Available at: http://dx.doi.org/ 10.1002/csr.1294.
  • Göktaş, Y., Küçük, S., Aydemir, M., Telli, E., Arpacık, Ö., Yıldırım, G. ve Reisoğlu, İ. (2012). Türkiye'de Eğitim Teknolojileri Araştırmalarındaki Eğilimler: 2000-2009 Dönemi Makalelerinin İçerik Analizi. Kuram ve Uygulamada Eğitim Bilimleri, 12(1): 177-199.
  • GRI (2016). Forging a Path to Integrated Reporting. Stichting Global Reporting Initiative. Available At: https://www.globalreporting.org/resourcelibrary/GRI-CLG_IntegratedReporting.pdf.
  • Elmacı, O. ve Sevim, Ş. (2017). Entegre Raporlamada Küresel Gelişmeler ve Türkiye İçin Bir Model Önerisi. Uluslararası Sosyal ve Eğitim Bilimleri Dergisi, 4(8): 18-36.
  • Engelbrecht L. and Ballot C. (2015). Analysis: Beyond the Integrated Report. Available at: http://www.accountancysa.org.za/analysis-beyond-the-integrated-report/.
  • IIA (2015). The Role of Internal Audit in Non-Financial and Integrated Reporting. Chartered Institute of Internal Auditors.
  • IRCSA (2011). Framework for Integrated Reporting and the Integrated Report. Disccusion Paper, Integrated Reporting Committee of South Africa, Availeble at: http://www.sustainabilitysa.org/Portals/0/IRC%20of%20SA%20Integrated%20Reporting%20Guide%20Jan%2011.pdf.
  • International Integrated Reporting Council (IIRC), (2013a). The International Integrated Reporting Framework. Available at: https://integratedreporting.org/wp-content/uploads/2013/12/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf.
  • International Integrated Reporting Council (IIRC), (2013b). Consultation Draft of The International <IR> Framework. Available at: http://integratedreporting.org/wp-content/uploads/2013/03/Consultation-Draft-of-the-InternationalIRFramework.pdf.
  • International Integrated Reporting Council (IIRC), (2013c). Business Model - Background Paper For IR. Available at: http://integratedreporting.org/wp-content/uploads/2013/03/Business_Model.pdf.
  • Integrated Reporting Committee (IRC) of South Africa, (2014). Preparıng An Integrated Report - A Starter's Guıde. Available at: http://www.integratedreportingsa.org/Portals/0/Documents/IRCSA_StartersGuide.pdf.
  • Karğın, S., Aracı, H. ve Aktaş, H., (2013). Entegre Raporlama: Yeni Bir Raporlama Perspektifi. Muhasebe ve Vergi Uygulamaları Dergisi, 6(1): 27-46. Lipunga A. M. (2015). Integrated Reporting in Developing Countries: Evidence from Malawi. Journal of Management Research, Vol. 7, No. 3, 130-156.
  • Makiwane, T. and Padia, N. (2013). Evaluation of Corporate Integrated Reporting in South Africa Post King-III Release in South Africa: An Exploratory Enquiry. Journal of Economic and Financial Sciences, 26(2): 421-438.
  • Mammatt, J. (2009). Integrated Sustainability Reporting and Assurance.
Paper for CIS Corporate Governance Conference on 10 to 11 September, Available at: https://www.chartsec.co.za/documents/speakerPres/JayneMammat/MammattIntegratedSustainabilityReportingandAssurance.pdf.
  • Morros, J. (2016). The Integrated Reporting: A Presentation of The Current State of Art and Aspects of Integrated Reporting That Need Further Development. Intangible Capital, 12(1), 336-356.
  • Nkonki (2016). Integrated Reporting - Raising The Bar. Available at: https://www.nkonki.com/images/integrated reporting/Top_100_JSE_Listed/2016/161108_JSE_Top_100_Integrated_Reporting_Awards_email_version.pdf.
  • Poignant, A. and Stensiö, S. (2014). The effect of integrated reporting on corporate environmental disclosure. Master thesis in Accounting and Financial Management, Stockholm School of Economics.
  • PWC (2012a). Integrated Reporting The Future of Corporate Reporting. Published by PricewaterhouseCoopers AG Wirtschaftsprüfungsgesellschaft, Available at: https://www.pwc.nl/nl/assets/documents/pwc-handboek-integrated-reporting.pdf.
  • PWC (2012b). Integrated Reporting: the construction and engineering sector is changing, reporting must too. Published by PricewaterhouseCoopers AG Wirtschaftsprüfungsgesellschaft, Available at: http://www.cf-support.nl/kennisbank/Branchedocumentatie/Bouw/2012-11-00,%20PWC,%20Integrated%20reporting.pdf.
  • Serafeim, G. (2014). Integrated Reporting and Investor Clientele. Harvard Business School Working Paper, No. 14-069.
  • Serafeim, G. (2016). Integrated Reporting - Statement on Management Accounting. IMA.
  • van Zyl, A. S. (2013). Sustainability and Integrated Reporting In The South African Corporate Sector. The International Business and Economic Research Journal, 12(8): 903-926.
  • Wild, S. and van Staden, C. (2013). Integrated Reporting: Initial Analysis of Early Reporters-An Institutional Theory Approach. Proceedings of 7th Asia Paci c Interdisciplinary Accounting Research Conference, Kobe.
Toplam 39 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Sayı
Yazarlar

Ali Alagöz 0000-0002-7538-2213

Metin Allahverdi 0000-0002-8247-4167

Metehan Ortakarpuz 0000-0002-1674-4245

Yayımlanma Tarihi 1 Kasım 2018
Gönderilme Tarihi 27 Mart 2018
Kabul Tarihi 19 Mayıs 2018
Yayımlandığı Sayı Yıl 2018 Cilt: 11 Sayı: 3

Kaynak Göster

APA Alagöz, A., Allahverdi, M., & Ortakarpuz, M. (2018). ENTEGRE RAPORLAMADA İÇERİK ANALİZİ: ÖDÜLLÜ RAPORLAR ÜZERİNE BİR ARAŞTIRMA. Journal of Accounting and Taxation Studies, 11(3), 425-462. https://doi.org/10.29067/muvu.410004

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