INTEGRATED REPORTING FOR SMALL AND MEDIUM ENTERPRISES IN TURKEY
Yıl: 2020 Cilt: 15 Sayı: 54 Sayfa Aralığı: 481 - 506 Metin Dili: İngilizce DOI: 10.14783/maruoneri.771662 İndeks Tarihi: 26-02-2021
INTEGRATED REPORTING FOR SMALL AND MEDIUM ENTERPRISES IN TURKEY
Öz: Traditional financial reports, which are corporate reporting tools, are mandatory for the management of enterprises. However, today’s non-financial performance affects many decisions about the business as well as its financial performance. For this reason, companies prepare and publish non-financial reports as well as financial reports. The need for integrated reporting, which combines the non-financial reports and financial reports, emerges. In this research, it is aimed to learn the opinions of the accountants carrying out their activities in various fields of expertise on the Integrated Reporting and the Advantages of Integrated Reporting for SMEs. The data obtained from 605 correspondents were analyzed with SPSS 22 program and it is found that the participants’ views on Integrated Reporting were generally positive (3.78 ± 0.44) and they think that integrated reports provide advantages for SMEs (3.71 ± 0, 48).
Anahtar Kelime: TÜRKİYE’DE KÜÇÜK VE ORTA ÖLÇEKLİ İŞLETMELER İÇİN ENTEGRE RAPORLAMA
Öz: Geleneksel finansal raporlar, işletmelerin yönetilebilmesi için zorunlu hale gelen raporlardır. Ancak, günümüzde işletmenin finansal olmayan performansı da, finansal performansı kadar işletmeyle ilgili birçok kararı etkilemektedir. Bu nedenle işletmeler finansal raporlar yanında finansal olmayan raporlar hazırlamakta ve yayınlamaktadırlar. Bu iki raporu birleştiren entegre raporlama gereksinimi ortaya çıkmaktadır. Buna göre, araştırmada çeşitli mesleki ünvanlara sahip muhasebecilerin Entegre Raporlamaya İlişkin görüşleri ile Entegre Raporlamanın Kobiler İçin Sağladığı Avantajlara ait görüşlerinin öğrenilmesi amaçlanmış olup, betimsel tarama modeli kullanılmıştır. 605 muhsabeciden anket yöntemi ile elde edilen veriler SPSS 22 programı ile analiz edilmiş ve katılımcıların Entegre Raporlamaya İlişkin Görüşlerinin genel olarak olumlu olduğu (3,78±0,44) ve entegre raporların KOBİ’ler için avantaj sağladığını düşündükleri (3,71±0,48) tespit edilmiştir.
Anahtar Kelime: Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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| APA | İbiş C, MİZRAHİTOKATLI N (2020). INTEGRATED REPORTING FOR SMALL AND MEDIUM ENTERPRISES IN TURKEY. , 481 - 506. 10.14783/maruoneri.771662 |
| Chicago | İbiş Cemal,MİZRAHİTOKATLI Nesim INTEGRATED REPORTING FOR SMALL AND MEDIUM ENTERPRISES IN TURKEY. (2020): 481 - 506. 10.14783/maruoneri.771662 |
| MLA | İbiş Cemal,MİZRAHİTOKATLI Nesim INTEGRATED REPORTING FOR SMALL AND MEDIUM ENTERPRISES IN TURKEY. , 2020, ss.481 - 506. 10.14783/maruoneri.771662 |
| AMA | İbiş C,MİZRAHİTOKATLI N INTEGRATED REPORTING FOR SMALL AND MEDIUM ENTERPRISES IN TURKEY. . 2020; 481 - 506. 10.14783/maruoneri.771662 |
| Vancouver | İbiş C,MİZRAHİTOKATLI N INTEGRATED REPORTING FOR SMALL AND MEDIUM ENTERPRISES IN TURKEY. . 2020; 481 - 506. 10.14783/maruoneri.771662 |
| IEEE | İbiş C,MİZRAHİTOKATLI N "INTEGRATED REPORTING FOR SMALL AND MEDIUM ENTERPRISES IN TURKEY." , ss.481 - 506, 2020. 10.14783/maruoneri.771662 |
| ISNAD | İbiş, Cemal - MİZRAHİTOKATLI, Nesim. "INTEGRATED REPORTING FOR SMALL AND MEDIUM ENTERPRISES IN TURKEY". (2020), 481-506. https://doi.org/10.14783/maruoneri.771662 |
| APA | İbiş C, MİZRAHİTOKATLI N (2020). INTEGRATED REPORTING FOR SMALL AND MEDIUM ENTERPRISES IN TURKEY. ÖNERİ, 15(54), 481 - 506. 10.14783/maruoneri.771662 |
| Chicago | İbiş Cemal,MİZRAHİTOKATLI Nesim INTEGRATED REPORTING FOR SMALL AND MEDIUM ENTERPRISES IN TURKEY. ÖNERİ 15, no.54 (2020): 481 - 506. 10.14783/maruoneri.771662 |
| MLA | İbiş Cemal,MİZRAHİTOKATLI Nesim INTEGRATED REPORTING FOR SMALL AND MEDIUM ENTERPRISES IN TURKEY. ÖNERİ, vol.15, no.54, 2020, ss.481 - 506. 10.14783/maruoneri.771662 |
| AMA | İbiş C,MİZRAHİTOKATLI N INTEGRATED REPORTING FOR SMALL AND MEDIUM ENTERPRISES IN TURKEY. ÖNERİ. 2020; 15(54): 481 - 506. 10.14783/maruoneri.771662 |
| Vancouver | İbiş C,MİZRAHİTOKATLI N INTEGRATED REPORTING FOR SMALL AND MEDIUM ENTERPRISES IN TURKEY. ÖNERİ. 2020; 15(54): 481 - 506. 10.14783/maruoneri.771662 |
| IEEE | İbiş C,MİZRAHİTOKATLI N "INTEGRATED REPORTING FOR SMALL AND MEDIUM ENTERPRISES IN TURKEY." ÖNERİ, 15, ss.481 - 506, 2020. 10.14783/maruoneri.771662 |
| ISNAD | İbiş, Cemal - MİZRAHİTOKATLI, Nesim. "INTEGRATED REPORTING FOR SMALL AND MEDIUM ENTERPRISES IN TURKEY". ÖNERİ 15/54 (2020), 481-506. https://doi.org/10.14783/maruoneri.771662 |
