SOSYAL RAPORLAMA ANLAYIŞININ MUHASEBE MESLEK MENSUPLARI TARAFINDAN ALGILANMASI ÜZERİNE AMPİRİK BİR ÇALIŞMA

Bu çalışma, sosyal raporlama kavramıyla ilgili bilgi verme ve sosyal raporlamada muhasebecilerin potansiyelrollerini ortaya koymak amacıyla hazırlanmıştır. Bunu yaparken de geçmiş literatür incelenmiş ve de 229 muhasebeci üzerinde ampirik çalışma yapılmıştır. Sözkonusu çalışmada, Türkiye’nin İstanbul, Ankara ve İzmit bölgesinde faaliyet yapan meslek mensuplarının olası sosyal raporlama uygulamalarına ne kadar hazırlıklı olduklarıtespit edilmeye çalışılmıştır. Araştırmanın sonucunda, meslek mensuplarının tamamının sosyal raporlama ile ilgili bir düzenlemeye ihtiyaç olduğunu düşündükleri tespit edilmiştir. Bunun yanında araştırmanın bulguları, demografik özellikler açısından meslek mensuplarının sosyal raporlamanın olası uygulamalarıyla ilgili farklı yargılara sahip olduğunu ortaya koymaktadır. Son olarak, bu çalışmanın gelişmiş ülkelerdeki sosyal raporlamayla ilgili sınırlı literatüre katkı sağlayacağı beklenmektedir

Anahtar Kelimeler:

Sosyal muhasebe, sosyal raporlama, muhasebe meslek mensupları

This paper initially gives information about the social reporting concept and then proceeds to discuss the potential role s of accounting in social reporting through a review of past literature on the role of accountants in social and environmental accounting and an empirical study which was conducted on 229 accountants. This studyseeks to gain insights into the preparedness and responses of accountants working in Istanbul, Ankara and Izmitcities in Turkey to the social reporting practices within the conventional accounting framework. The findings ofthe study show that almost all participant accountants are of the opinion that social reporting needs some newarrangements. Further, accountants have different views on the potential social reporting practices in terms ofdemographic features. Lastly, it is envisaged that this research will add to the limited literature on social reporting in developing nations and provide a useful framework for further studies

Keywords:

Social accounting, social reporting, members of accounting profession,

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