FİNANSAL VE FİNANSAL OLMAYAN RAPORLAMADA GÜNCEL TARTIŞMALAR: İŞ MODELİ TEMELLİ MUHASEBE YAKLAŞIMI

Bu çalışma ile girişimcilik, yönetim ve strateji alanlarında yoğun biçimde kullanılan iş modeli kavramı ve muhasebe bileşenleri ile olan etkileşimleri güncel düzenlemeler, tartışmalar ve finansal ve finansal olmayan raporlama perspektifine etkileri yönünden inceleme konusu yapılmıştır. Çalışmada öncelikli olarak finansal bilgi kullanıcılarının dönüşen ihtiyaçları çerçevesinde muhasebe bilgisinin dönüşümü ve iş modeli kavramları tanımlanmıştır. Sonrasında ise iş modeli temelli muhasebe tartışmaları ilişkili literatür ve paydaş beklentileri çerçevesinden değerlendirilmiştir. İş modelini temel alan muhasebe ve finansal raporlama uygulamalarına yönelik atılan adımlarla birlikte farklı görüşler içeren yoğun tartışmalar da devam etmektedir. Doğrudan finansal raporlarda yer alan muhasebe bilgilerinin iş modelini temel alarak sınıflandırılması ve ölçülmesine ilişkin finansal raporlamanın küresel paydaşları ortak noktada buluşamamış olsa da gerek yatırımcıların gerekse diğer finansal raporlama paydaşlarının işletmenin uzun vadeli değer yaratma potansiyelini daha iyi anlayabilmesi bakımından iş modelinin doğru sunumunu önemsedikleri görülmektedir. Bu çerçevede iş modelinin finansal tabloları destekleyici finansal olmayan açıklamalar şeklinde bilgi kullanıcılarına sunulması önemlidir.

CONTEMPORARY DEBATES ON FINANCIAL AND NONFINANCIAL REPORTING: BUSINESS MODEL BASED ACCOUNTING APPROACH

With this study, the concept of business model, which is used extensively in entrepreneurship, management and strategy literature, and its interactions with accounting components have been examined in terms of current regulations, discussions and its effects on financial and non-financial reporting perspective. In the study, the concepts of accounting information and business model are defined primarily within the framework of the transformed needs of financial information users. Afterwards, business model-based accounting discussions were evaluated within the framework of the related literature and stakeholder expectations. Although the global stakeholders of financial reporting regarding the classification and measurement of accounting information in the direct financial reports based on the business model could not meet at a common point, it seems that both investors and other financial reporting stakeholders care about the accurate presentation of the business model in order to better understand the long-term value creation potential of the firm. In this framework, it is important to present the business model to information users in the form of non-financial statements supporting financial statements.

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