<?xml version="1.0" encoding="UTF-8"?><OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd"><responseDate>2026-10-29T23:44:41Z</responseDate><request verb="GetRecord" identifier="oai:bayburt-rdlopen.rawdatalibrary.net:bayburt/14771" metadataPrefix="oai_dc">https://bayburt-rdlopen.rawdatalibrary.net/oai/request</request><GetRecord><record><header><identifier>oai:bayburt-rdlopen.rawdatalibrary.net:bayburt/14771</identifier><datestamp>2026-10-29T19:19:43Z</datestamp><setSpec>openaire</setSpec><setSpec>com_bayburt_10000</setSpec><setSpec>col_bayburt_10001</setSpec></header><metadata><oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><dc:title>A research on the identification of problems encountered in the process of integrated reporting in turkey</dc:title><dc:creator>Doğan, Zeki</dc:creator><dc:creator>Acar, Adalet</dc:creator><dc:subject>İşletme</dc:subject><dc:description>Corporate reporting has been evolving for more than a century. The concept of integrated reporting, emerging from the gaps of existing corporate reports, has taken its place in corporate reporting for the last ten years. In this context, it is important to adopt and spread integrated reporting practices in the business world in our country. The aim of this study is to identify the problems encountered in the process of integrated reporting in Turkey. For this purpose, firstly, the conceptual background related to the subject has been given and the relevant literature has been reviewed. Then, a study based on a survey has been conducted for enterprises that do not publish integrated reports, whose shares are traded on Borsa Istanbul. The data obtained were analyzed using the Mann-Whitney Test and the Kruskal-Wallis Test.</dc:description><dc:date>2021</dc:date><dc:type>Article</dc:type><dc:identifier>https://rdlopen.rawdatalibrary.net/r/bayburt/14771</dc:identifier><dc:identifier>1307-6639</dc:identifier><dc:language>tr</dc:language><dc:relation>Muhasebe ve Denetime Bakış</dc:relation><dc:rights>info:eu-repo/semantics/closedAccess</dc:rights><dc:type>info:eu-repo/semantics/article</dc:type><dc:identifier>https://bayburt-rdlopen.rawdatalibrary.net/tr/items/bayburt/14771</dc:identifier></oai_dc:dc></metadata></record></GetRecord></OAI-PMH>