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TÜRKİYE’DE KÜÇÜK VE ORTA ÖLÇEKLİ İŞLETMELER İÇİN BÜTÜNLEŞİK RAPORLAMA

Geleneksel finansal raporlar, işletmelerin yönetilebilmesi için zorunlu hale gelen raporlardır. Ancak, günümüzde işletmenin finansal olmayan performansı da, finansal performansı kadar işletmeyle ilgili birçok kararı etkilemektedir. Bu nedenle işletmeler finansal raporlar yanında finansal olmayan raporlar hazırlamakta ve yayınlamaktadırlar. Bu iki raporu birleştiren entegre raporlama gereksinimi ortaya çıkmaktadır. Buna göre, araştırmada çeşitli mesleki ünvanlara sahip muhasebecilerin Entegre Raporlamaya İlişkin görüşleri ile Entegre Raporlamanın Kobiler İçin Sağladığı Avantajlara ait görüşlerinin öğrenilmesi amaçlanmış olup, betimsel tarama modeli kullanılmıştır. 605 muhsabeciden anket yöntemi ile elde edilen veriler SPSS 22 programı ile analiz edilmiş ve katılımcıların Entegre Raporlamaya İlişkin Görüşlerinin genel olarak olumlu olduğu (3,78±0,44) ve entegre raporların KOBİ’ler için avantaj sağladığını düşündükleri (3,71±0,48) tespit edilmiştir.

Anahtar Kelimeler:

Entegre Raporlama, , KOBİ, , Muhasebeciler

INTEGRATED REPORTING FOR SMALL AND MEDIUM ENTERPRISES IN TURKEY

Traditional financial reports, which are corporate reporting tools, are mandatory for the management of enterprises. However, today’s non-financial performance affects many decisions about the business as well as its financial performance. For this reason, companies prepare and publish non-financial reports as well as financial reports. The need for integrated reporting, which combines the non-financial reports and financial reports, emerges. In this research, it is aimed to learn the opinions of the accountants carrying out their activities in various fields of expertise on the Integrated Reporting and the Advantages of Integrated Reporting for SMEs. The data obtained from 605 correspondents were analyzed with SPSS 22 program and it is found that the participants’ views on Integrated Reporting were generally positive (3.78 ± 0.44) and they think that integrated reports provide advantages for SMEs (3.71 ± 0, 48).

Keywords:

Integrated Reporting, SMEs, Accountants,

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