FİNANSAL VE FİNANSAL OLMAYAN RAPORLAMADA GÜNCEL TARTIŞMALAR: İŞ MODELİ TEMELLİ MUHASEBE YAKLAŞIMI

Burak ÖZDOĞAN (Celal Bayar Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, Muhasebe Finansman Bölümü, Manisa, Türkiye)
Mali Çözüm
2 0
Yıl: 2021 Cilt: 31 Sayı: 163 Sayfa Aralığı: 141 - 161 Metin Dili: Türkçe İndeks Tarihi: 03-06-2021

FİNANSAL VE FİNANSAL OLMAYAN RAPORLAMADA GÜNCEL TARTIŞMALAR: İŞ MODELİ TEMELLİ MUHASEBE YAKLAŞIMI

Öz:
Bu çalışma ile girişimcilik, yönetim ve strateji alanlarında yoğun biçimdekullanılan iş modeli kavramı ve muhasebe bileşenleri ile olan etkileşimlerigüncel düzenlemeler, tartışmalar ve finansal ve finansal olmayan raporlamaperspektifine etkileri yönünden inceleme konusu yapılmıştır. Çalışmada öncelikliolarak finansal bilgi kullanıcılarının dönüşen ihtiyaçları çerçevesinde muhasebebilgisinin dönüşümü ve iş modeli kavramları tanımlanmıştır. Sonrasında iseiş modeli temelli muhasebe tartışmaları ilişkili literatür ve paydaş beklentileriçerçevesinden değerlendirilmiştir. İş modelini temel alan muhasebe ve finansalraporlama uygulamalarına yönelik atılan adımlarla birlikte farklı görüşler içerenyoğun tartışmalar da devam etmektedir. Doğrudan finansal raporlarda yer alanmuhasebe bilgilerinin iş modelini temel alarak sınıflandırılması ve ölçülmesineilişkin finansal raporlamanın küresel paydaşları ortak noktada buluşamamış olsada gerek yatırımcıların gerekse diğer finansal raporlama paydaşlarının işletmeninuzun vadeli değer yaratma potansiyelini daha iyi anlayabilmesi bakımındaniş modelinin doğru sunumunu önemsedikleri görülmektedir. Bu çerçevede işmodelinin finansal tabloları destekleyici finansal olmayan açıklamalar şeklindebilgi kullanıcılarına sunulması önemlidir.
Anahtar Kelime:

CONTEMPORARY DEBATES ON FINANCIAL AND NONFINANCIAL REPORTING: BUSINESS MODEL BASED ACCOUNTING APPROACH

Öz:
With this study, the concept of business model, which is used extensively in entrepreneurship, management and strategy literature, and its interactions with accounting components have been examined in terms of current regulations, discussions and its effects on financial and non-financial reporting perspective. In the study, the concepts of accounting information and business model are defined primarily within the framework of the transformed needs of financial information users. Afterwards, business model-based accounting discussions were evaluated within the framework of the related literature and stakeholder expectations. Although the global stakeholders of financial reporting regarding the classification and measurement of accounting information in the direct financial reports based on the business model could not meet at a common point, it seems that both investors and other financial reporting stakeholders care about the accurate presentation of the business model in order to better understand the long-term value creation potential of the firm. In this framework, it is important to present the business model to information users in the form of non-financial statements supporting financial statements.
Anahtar Kelime:

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APA özdoğan b (2021). FİNANSAL VE FİNANSAL OLMAYAN RAPORLAMADA GÜNCEL TARTIŞMALAR: İŞ MODELİ TEMELLİ MUHASEBE YAKLAŞIMI. , 141 - 161.
Chicago özdoğan burak FİNANSAL VE FİNANSAL OLMAYAN RAPORLAMADA GÜNCEL TARTIŞMALAR: İŞ MODELİ TEMELLİ MUHASEBE YAKLAŞIMI. (2021): 141 - 161.
MLA özdoğan burak FİNANSAL VE FİNANSAL OLMAYAN RAPORLAMADA GÜNCEL TARTIŞMALAR: İŞ MODELİ TEMELLİ MUHASEBE YAKLAŞIMI. , 2021, ss.141 - 161.
AMA özdoğan b FİNANSAL VE FİNANSAL OLMAYAN RAPORLAMADA GÜNCEL TARTIŞMALAR: İŞ MODELİ TEMELLİ MUHASEBE YAKLAŞIMI. . 2021; 141 - 161.
Vancouver özdoğan b FİNANSAL VE FİNANSAL OLMAYAN RAPORLAMADA GÜNCEL TARTIŞMALAR: İŞ MODELİ TEMELLİ MUHASEBE YAKLAŞIMI. . 2021; 141 - 161.
IEEE özdoğan b "FİNANSAL VE FİNANSAL OLMAYAN RAPORLAMADA GÜNCEL TARTIŞMALAR: İŞ MODELİ TEMELLİ MUHASEBE YAKLAŞIMI." , ss.141 - 161, 2021.
ISNAD özdoğan, burak. "FİNANSAL VE FİNANSAL OLMAYAN RAPORLAMADA GÜNCEL TARTIŞMALAR: İŞ MODELİ TEMELLİ MUHASEBE YAKLAŞIMI". (2021), 141-161.
APA özdoğan b (2021). FİNANSAL VE FİNANSAL OLMAYAN RAPORLAMADA GÜNCEL TARTIŞMALAR: İŞ MODELİ TEMELLİ MUHASEBE YAKLAŞIMI. Mali Çözüm, 31(163), 141 - 161.
Chicago özdoğan burak FİNANSAL VE FİNANSAL OLMAYAN RAPORLAMADA GÜNCEL TARTIŞMALAR: İŞ MODELİ TEMELLİ MUHASEBE YAKLAŞIMI. Mali Çözüm 31, no.163 (2021): 141 - 161.
MLA özdoğan burak FİNANSAL VE FİNANSAL OLMAYAN RAPORLAMADA GÜNCEL TARTIŞMALAR: İŞ MODELİ TEMELLİ MUHASEBE YAKLAŞIMI. Mali Çözüm, vol.31, no.163, 2021, ss.141 - 161.
AMA özdoğan b FİNANSAL VE FİNANSAL OLMAYAN RAPORLAMADA GÜNCEL TARTIŞMALAR: İŞ MODELİ TEMELLİ MUHASEBE YAKLAŞIMI. Mali Çözüm. 2021; 31(163): 141 - 161.
Vancouver özdoğan b FİNANSAL VE FİNANSAL OLMAYAN RAPORLAMADA GÜNCEL TARTIŞMALAR: İŞ MODELİ TEMELLİ MUHASEBE YAKLAŞIMI. Mali Çözüm. 2021; 31(163): 141 - 161.
IEEE özdoğan b "FİNANSAL VE FİNANSAL OLMAYAN RAPORLAMADA GÜNCEL TARTIŞMALAR: İŞ MODELİ TEMELLİ MUHASEBE YAKLAŞIMI." Mali Çözüm, 31, ss.141 - 161, 2021.
ISNAD özdoğan, burak. "FİNANSAL VE FİNANSAL OLMAYAN RAPORLAMADA GÜNCEL TARTIŞMALAR: İŞ MODELİ TEMELLİ MUHASEBE YAKLAŞIMI". Mali Çözüm 31/163 (2021), 141-161.
Sayfa Oluşturulma Tarihi
23-04-2024 18:1

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