RİSK RAPORLAMA: LİTERATÜR TARAMASI VEGELECEK ÇALIŞMALAR İÇİN ÖNERİLER

Mehmet DURGUT (Giresun Üniversitesi, Sosyal Bilimler Meslek Yüksekokulu, Giresun, Türkiye)
Muhasebe ve Vergi Uygulamaları
2 0
Yıl: 2021 Cilt: 14 Sayı: 2 Sayfa Aralığı: 873 - 901 Metin Dili: Türkçe İndeks Tarihi: 05-10-2021

RİSK RAPORLAMA: LİTERATÜR TARAMASI VEGELECEK ÇALIŞMALAR İÇİN ÖNERİLER

Öz:
Bu makalede 2000-2020 yılları arasında risk raporlamaya yönelik yayınlanmış araştırmalar çerçevesinde konuyla ilgili literatürün gözden geçirilmesi ve mevcut literatür verilerinin sentezlenmesiyle gelecekte yapılacak çalışmalar için bilimsel perspektifin geliştirilmesi amaçlanmaktadır. Veri toplamada içerik analizinin tercih edildiği bu araştırmada incelenen çalışmaların önemli bir kısmının 2010 yılından sonra yapıldığı, finansal olmayan işletmeler üzerinde gerçekleştirildiği ve tek bir ülkeyi kapsadığı tespit edilmiştir. Ayrıca konuya yönelik gerek bildiri gerekse de tezlerin tamamı ile makalelerin büyük bir çoğunluğunun Avrupa ülkelerinde hazırlandığı ve genellikle işletmeye ait çeşitli özellikler (büyüklük, yönetim kurulunun yapısı, faaliyette bulunulan sektör) ile risk raporlama düzeyi arasındaki ilişki derecesini ortaya koyduğu sonucuna ulaşılmıştır.
Anahtar Kelime:

RISK REPORTING: LITERATURE REVIEW AND SUGGESTIONS FOR FUTURE STUDIES

Öz:
The article aims to develop a scientific perspective for future studies by reviewing therelevant literature and synthesizing the available literature data within the framework ofpublished studies on risk reporting between 2000 and 2020 years. In this research whichcontent analysis is preferred in data collection was determined that a significant part of thestudies examined were carried out after 2010, practiced on non-financial enterprises andcovered a single country. In addition, that the majority of the articles and theses, both inpapers and theses, are prepared in European countries and generally reveal the degree ofrelationship between various aspects of the enterprise (size, the structure of board, sector inwhich they operate) and the level of risk reporting has been concluded.
Anahtar Kelime:

Belge Türü: Makale Makale Türü: Derleme Erişim Türü: Erişime Açık
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APA DURGUT M (2021). RİSK RAPORLAMA: LİTERATÜR TARAMASI VEGELECEK ÇALIŞMALAR İÇİN ÖNERİLER. , 873 - 901.
Chicago DURGUT MEHMET RİSK RAPORLAMA: LİTERATÜR TARAMASI VEGELECEK ÇALIŞMALAR İÇİN ÖNERİLER. (2021): 873 - 901.
MLA DURGUT MEHMET RİSK RAPORLAMA: LİTERATÜR TARAMASI VEGELECEK ÇALIŞMALAR İÇİN ÖNERİLER. , 2021, ss.873 - 901.
AMA DURGUT M RİSK RAPORLAMA: LİTERATÜR TARAMASI VEGELECEK ÇALIŞMALAR İÇİN ÖNERİLER. . 2021; 873 - 901.
Vancouver DURGUT M RİSK RAPORLAMA: LİTERATÜR TARAMASI VEGELECEK ÇALIŞMALAR İÇİN ÖNERİLER. . 2021; 873 - 901.
IEEE DURGUT M "RİSK RAPORLAMA: LİTERATÜR TARAMASI VEGELECEK ÇALIŞMALAR İÇİN ÖNERİLER." , ss.873 - 901, 2021.
ISNAD DURGUT, MEHMET. "RİSK RAPORLAMA: LİTERATÜR TARAMASI VEGELECEK ÇALIŞMALAR İÇİN ÖNERİLER". (2021), 873-901.
APA DURGUT M (2021). RİSK RAPORLAMA: LİTERATÜR TARAMASI VEGELECEK ÇALIŞMALAR İÇİN ÖNERİLER. Muhasebe ve Vergi Uygulamaları, 14(2), 873 - 901.
Chicago DURGUT MEHMET RİSK RAPORLAMA: LİTERATÜR TARAMASI VEGELECEK ÇALIŞMALAR İÇİN ÖNERİLER. Muhasebe ve Vergi Uygulamaları 14, no.2 (2021): 873 - 901.
MLA DURGUT MEHMET RİSK RAPORLAMA: LİTERATÜR TARAMASI VEGELECEK ÇALIŞMALAR İÇİN ÖNERİLER. Muhasebe ve Vergi Uygulamaları, vol.14, no.2, 2021, ss.873 - 901.
AMA DURGUT M RİSK RAPORLAMA: LİTERATÜR TARAMASI VEGELECEK ÇALIŞMALAR İÇİN ÖNERİLER. Muhasebe ve Vergi Uygulamaları. 2021; 14(2): 873 - 901.
Vancouver DURGUT M RİSK RAPORLAMA: LİTERATÜR TARAMASI VEGELECEK ÇALIŞMALAR İÇİN ÖNERİLER. Muhasebe ve Vergi Uygulamaları. 2021; 14(2): 873 - 901.
IEEE DURGUT M "RİSK RAPORLAMA: LİTERATÜR TARAMASI VEGELECEK ÇALIŞMALAR İÇİN ÖNERİLER." Muhasebe ve Vergi Uygulamaları, 14, ss.873 - 901, 2021.
ISNAD DURGUT, MEHMET. "RİSK RAPORLAMA: LİTERATÜR TARAMASI VEGELECEK ÇALIŞMALAR İÇİN ÖNERİLER". Muhasebe ve Vergi Uygulamaları 14/2 (2021), 873-901.
Sayfa Oluşturulma Tarihi
17-04-2024 21:27

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