ARZU ÖZSÖZGÜN ÇALIŞKAN, Hüseyin GÜLER

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Şeffaflık ve kamuyu aydınlatma ekseninde internette finansal raporlama

Şeffaflık ve kamuyu aydınlatma, çetin koşulların yaşandığı günümüz iş dünyasında rekabet unsurları olarak önem kazanmaya başlamıştır. Özellikle son yıllarda yaşanan global finansal krizler, kurumsal yönetim ilkeleri doğrultusunda yönetilen ve şeffaflık yaklaşımını benimseyerek kamuyu aydınlatan işletmeleri, uluslararası yatırımcılar nezdinde daha avantajlı bir konuma taşımıştır. Şeffaflık ve kamuyu aydınlatma esasen, karar alma için bir temel oluşturmak amacıyla işletme paydaşlarının bilgilendirilmesidir. Günümüzde teknolojik gelişmeler ile birlikte, kurumsal internet siteleri, işletmelere kaliteli ve zamanında bilgi üretme ve sunma fırsatları sağlayarak şeffaflığın hayata geçirilmesinde önemli bir rol üstlenmektedirler. Bu çalışma, internette finansal raporlama ile şeffaflık ve kamuyu aydınlatma ilişkisini ele almaktadır. Bu amaçla, literatür taramasına dayanılarak, şeffaflık ve kamuyu aydınlatma kapsamında internet üzerinden raporlamanın gelişimi, faydaları ve sorunları incelenmiş ve çözüm önerileri sunulmuştur.

Internet financıal reporting from aspects of transparency and public disclosure

Transparency and public disclosure have gained importance as elements of competition in today’s robust business world. Especially, global financial crisis experienced during last two decades bring considerable advantages to the companies in the eye of international investors that managed according to the principles of corporate governance and disclose public information to their stakeholders in line with transparency. Transparency and public disclosure are mainly about informing stakeholder to ensure a base for decision making. Today, with advances in technology, corporate web sites play an important role in actualization of transparency by presenting the opportunities for companies in order to produce and disclose high quality and timely information. The paper deals with the relation between internet financial reporting and transparency and public disclosure. For this purpose, development, advantages and problems of internet financial reporting were analyzed and solutions were offered in line with literature review
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Mali Çözüm-Cover
  • ISSN: 1303-5444
  • Yayın Aralığı: Yılda 6 Sayı
  • Başlangıç: 1991
  • Yayıncı: İstanbul Serbest Muhasebeci Mali Müşavirler Odası
Arşiv
Sayıdaki Diğer Makaleler

Karbon kredilerinin uluslararası muhasebe standartları kapsamında muhasebeleştirilmesi

Figen ÖKER, HÜMEYRA ADIGÜZEL

Şeffaflık ve kamuyu aydınlatma ekseninde internette finansal raporlama

ARZU ÖZSÖZGÜN ÇALIŞKAN, Hüseyin GÜLER

Lisans ve önlisans düzeyinde öğrenim gören öğrencilerin Türkiye muhasebe ve finansal raporlama standartları konusundaki bilgi düzeylerinin ve farkındalıklarının ölçülmesi: Yalova örneği

Sema ÜLKÜ, Ahmet GÖKGÖZ