Entegre Raporlama ile ilgili Yapılan Çalışmalar: Literatür Taraması

Yıl 2019, , 179 - 196, 24.10.2019

Mahmut Çelebier , Prof. Dr. Fikret Çankaya

https://doi.org/10.20979/ueyd.560581

Cited By: 4

Öz

Dünyada entegre rapor yayınlayan işletmeler olmasına ve raporların hazırlanması
için işletmelere yönelik bir entegre raporlama çerçevesi yayınlanmış olmasına
rağmen işletmelere kılavuzluk edecek veya ana hatları ortaya koyacak standart
bir entegre rapor modeline ulaşılamamıştır. Çalışmanın temel amacı geçmişte
yapılan entegre rapor çalışmalarını ortaya koyarak mevcut durumu görmek ve bu
çalışmalardaki eksiklikleri belirleyerek literatürün sistematik bir şekilde
incelemesini yapmaktır.   Ayrıca, entegre raporun ne ölçüde faydalı olduğu
tartışılmaktadır. Çalışmada, entegre raporlama ile ilgili yapılan çalışmalar “esas
alınan yönteme ve esas alınan konulara” göre iki temel grup altında
incelenmiştir. İncelemeler sonucunda mevcut çalışmalardaki eksikliklerin ortaya
çıkarılması amaçlanarak gelecekte yapılacak çalışmalarda bu eksikliklerin
giderilmesinde yönlendirici olmak hedeflenmiştir. Çalışmada elde edilen veriler
ışığında 24 araştırmayla en çok çalışma esas alınan yöntem grubundan olduğu
görülmektedir.   

Anahtar Kelimeler

Entegre Raporlama, Değer Yaratma, Performans Raporlaması, Bütünleşik Raporlama

The Papers on Integrated Reporting: A Literature Review

Öz

Although an integrated
reporting framework intended for enterprises has been published, a standard
integrated reporting model has not been achieved to guide or outline
enterprises. Therefore, the main purpose of this paper is to summarize the
studies and to reveal the deficiencies in the past and to make a systematic
review of the literature in order to contribute to the future. Furthermore, it
is being discussed that to what extent an integrated reporting is beneficial. This paper, studies on integrated reporting have
been analyzed under 2 groups, and these run as follows: " based on the
method and based on the issue. ”As a result of investigate, it is aimed to
reveal the deficiencies in the current studies and to be a guide in eliminating
these deficiencies in future studies. In the light of data obtained in the
paper, it is seen that the most research is the based on the method with 24
studies. 

Anahtar Kelimeler

Integrated Reporting, Value Creation, Performance Reporting

Kaynakça

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