Muhasebenin kurumsal sürdürülebilirlik açısından öneminin incelenmesi
Küçük Resim Yok
Tarih
2016
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Trakya Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Kurumsal sürdürülebilirlik açısından hem dünya da hem de Türkiye' de yirminci yüzyıl başlarken yaşanan yönetim suistimalleri, yaşanan doğal afetler, yatırımcıların sosyal konulara daha fazla önem vermeleri ve bu gelişmelerde işletmenin çıkar çevrelerine karşı gerçekleştirecekleri tüm yazılı açıklamaların kaynağının muhasebe olması sürdürülebilirlik açısından muhasebeyi en önemli veri kaynağı haline getirmiştir. Buna bağlı olarak da 1990'ların başlarında sürdürülebilirlik için muhasebe ortaya çıkmış ve bu konu akademik ve profesyonel muhasebe literatüründe yer almaya başlamıştır. Çalışmada kurumsal sürdürülebilirlikte muhasebenin öneminin ve buna bağlı olarak kurumsal sürdürülebilirlik raporlamasında ve çalışmalarında muhasebe bilgisinin kullanılma düzeyinin belirlenmesi amaçlanmıştır. Bu nedenle Türkiye'de sürdürülebilirlik raporu yayınlayan halka açık işletmelerde muhasebe bilgisinin kullanımına yönelik bir araştırmaya yer verilmiştir. Araştırma kapsamında literatür incelemesi sonucunda bazı araştırma soruları belirlenmiş ve bu soruların yanıtlanması amacıyla öncelikle sürdürülebilirlik raporlamasından sorumlu kişilere bir anket çalışması yapılmış daha sonra ankete katılan işletmelerin sürdürülebilirlik raporları yıllar itibariyle içerik incelemesi yoluyla değerlendirilerek raporladıkları bilgilerin nitelikleri, bu bilgilerin finansal tablolardaki karşılığı ve raporlarında kullandıkları muhasebe bilgileri düzeyi ortaya konmaya çalışılmıştır. Anket araştırması sonucunda sürdürülebilirlik raporlamasından sorumlu kişilerden kurumsal sürdürülebilirlikte muhasebenin önemli olduğu konuları destekler nitelikte cevaplar elde edilmiştir. İçerik incelemesi yoluyla incelenen sürdürülebilirlik raporlarında ise raporlanan bilgilerin nitelik olarak birbirinden farklı olduğu, bu bilgilerin tamamının finansal tablolarda karşılığının olmadığı sonucuna ulaşılmıştır. Anahtar Kelimeler: Sustainability, corporate sustainability, accounting, sustainability accounting
In terms of corporate sustainability, both world and in Turkey at the beginnnig of the twentieth century, the management abuses, natural disasters; investors gave more attention to social issues and these developments were against the interests of the business in the accounting of all the written comments that would be the source of most became to be an important data source in terms of sustainability in accounting. Consequently, this topic has emerged in the early 1990s and accounting for sustainability has started to appear in academic and professional accounting literature. In the study, corporate sustainability, the importance of accounting and, consequently, corporate sustainability reporting are intended to determine the level of use of accounting information. For this reason, the use of accounting information in the public enterprises in Turkey that published a Sustainability Report which has been given to a study. The scope of the research questions were identified as a result of the review of the literature and some research in order to answer these questions firstly, then made a survey of sustainability reporting for the surveyed enterprises evaluated and reported through review of the information as the content of qualifications, provision and use of accounting information in the financial statements in their reports this information to the level they were tried to be determined. As a result of survey research, from responsible people for sustainability reporting, corporate sustainability in support of important issues of accounting in the answers have been obtained. Review content was reported in the Sustainability Report, was examined through the quality of information were different from each other, all of this information in the financial statements of the provision was concluded. Key words: Sustainability, corporate sustainability, accounting, sustainability accounting
In terms of corporate sustainability, both world and in Turkey at the beginnnig of the twentieth century, the management abuses, natural disasters; investors gave more attention to social issues and these developments were against the interests of the business in the accounting of all the written comments that would be the source of most became to be an important data source in terms of sustainability in accounting. Consequently, this topic has emerged in the early 1990s and accounting for sustainability has started to appear in academic and professional accounting literature. In the study, corporate sustainability, the importance of accounting and, consequently, corporate sustainability reporting are intended to determine the level of use of accounting information. For this reason, the use of accounting information in the public enterprises in Turkey that published a Sustainability Report which has been given to a study. The scope of the research questions were identified as a result of the review of the literature and some research in order to answer these questions firstly, then made a survey of sustainability reporting for the surveyed enterprises evaluated and reported through review of the information as the content of qualifications, provision and use of accounting information in the financial statements in their reports this information to the level they were tried to be determined. As a result of survey research, from responsible people for sustainability reporting, corporate sustainability in support of important issues of accounting in the answers have been obtained. Review content was reported in the Sustainability Report, was examined through the quality of information were different from each other, all of this information in the financial statements of the provision was concluded. Key words: Sustainability, corporate sustainability, accounting, sustainability accounting
Açıklama
Doktora
Anahtar Kelimeler
İşletme, Business Administration