Muhasebe Eğitiminde Entegre Raporlama: Türkiye’deki Üniversitelere İlişkin Bir Araştırma

Günümüz muhasebe eğitiminin, yaşanan gelişmelere öncü olması ve müfredatının çağın gereksinimlerini karşılayacak şekilde düzenlenmesi bir ihtiyaç olarak karşımıza çıkmaktadır. Entegre raporlama, son 10 yıldır yaygınlaşan ve giderek kabul gören bir kurumsal raporlama türü olarak muhasebenin yeni uzmanlık alanlarından biri olarak kabul edilmektedir. Uluslararası muhasebe kuruluşları tarafından da desteklenen entegre raporlama, bu kuruluşların eğitim müfredatlarına da girmiştir. Bu kapsamda çalışmanın ana amacı, entegre raporlama eğitimi ile ilgili Türkiye’ye ilişkin mevcut durum değerlendirmesi yapmak olarak belirlenmiştir. Belirlenen bu amaç doğrultusunda Türkiye’deki devlet ve vakıf üniversitelerinin lisans ve lisansüstü programlarında entegre raporlamaya ilişkin derslerin verilip verilmediği içerik analizi yöntemi ile incelenmiştir. Çalışma kapsamına alınan 162 üniversiteden sadece 18 üniversitede entegre raporlama veya entegre raporlamayı içeren dersler verildiği belirlenmiştir. Doğrudan entegre raporlama dersi veren üniversiteler incelendiğinde ise; 2 üniversitede lisans, 3 üniversitede doktora, 5 üniversitede ise yüksek lisans düzeyinde entegre raporlama dersleri verildiği tespit edilmiştir.

Anahtar Kelimeler:

Kurumsal Raporlama, Entegre Raporlama, Muhasebe Eğitimi

Integrated Reporting In Accounting Education: A Research On Universities In Turkey

It is a necessity for today's accounting education to be a pioneer in the developments experienced and to organize its curriculum in a way that meets the needs of the age. Integrated reporting is accepted as one of the new expertise areas of accounting as a type of corporate reporting that has become widespread and increasingly accepted in the last 10 years. Integrated reporting, which is also supported by international accounting institutions, has also entered the education curricula of these institutions. In this context, the main purpose of the study has been determined as making an assessment of the current situation regarding integrated reporting education in Turkey. In line with this determined purpose, it has been examined whether courses on integrated reporting are given in undergraduate and graduate programs of state and foundation universities in Turkey with content analysis. It has been determined that only 18 universities out of 162 universities included in the study offer integrated reporting or courses including integrated reporting. When the universities that offer integrated reporting courses are examined; It has been determined that integrated reporting courses are given at the undergraduate level in 2 universities, at the doctorate level in 3 universities, and at the graduate level in 5 universities.

Keywords:

Corporate Reporting, Integrated Reporting, Accounting Education,

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