Doğan, Zeki; Acar, Adalet

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 Then, a study based on a survey has been conducted for enterprises that do not publish integrated reports, whose shares are traded on Borsa Istanbul.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.

AtıfTR Dizin5

İncele

Doğan, Zeki; Acar, Adalet

Bu çalışmanın temel amacı, muhasebe melek mensuplarının entegre rapor hazırlama sürecinde yeterlimesleki yetkinliklere sahip olup olmadığının ortaya konulmasıdır. Bu amaç doğrultusunda önce entegrerapor ve entegre raporlama konusuna ilişkin bilgiler verilmiş ve literatür taraması yapılmıştır. Sonrasında,çalışmanın araştırma bölümü ile ilgili yapılan anket sonuçları kullanarak Niğde ve Aksaray illerinde mes-leklerini icra eden Serbest Muhasebeci Mali Müşavirlerin entegre rapor ve entegre raporlama konusundakigörüşlerine ilişkin analiz sonuçlarına yer verilmiştir. Elde edilen analiz ve bulguların sonucunda, SerbestMuhasebeci Mali Müşavirlerin entegre rapor hazırlamanın önemine ve hazırlanması gerektiğine inan-dıkları, bu konuda gerekli özveriyi gösterecekleri, fakat konu ile ilgili yapılan çalışmaları yeterince takipedemedikleri, entegre rapor hazırlama ve sunum aşamalarında bilgi teknolojilerini kullanabilme gibi bazıkonularda sorunlar yaşayabilecekleri tespit edilmiştir.

AtıfTR Dizin4

İncele

Kurnaz, Ersin; Karcıoğlu, Reşat

Prepared in the context of Turkey's EU membership process 5018 Public Financial Management and ControlLaw (PFMC) when enacted in the public sector have been some structural changes. One of these changes is theimplementation of internal audit system in the public sector. This system predicts risk-based internal audit approach rather than traditional audit approach in public institutions. In this study, it is aimed to determine whetherthe public sector has escaped the traditional audit culture and adopted a risk-based internal audit culture. In thiscontext, a questionnaire was conducted to public internal auditors. Obtained data were analyzed using Chi-SquareIndependence Test. As a result, it has been determined that there is a tendency in the public sector for both internalaudit culture and risk- based internal audit culture. Finally, there is a significant correlation between the type ofbudget and internal audit awareness of public institutions.

AtıfTR Dizin1

İncele