Öz
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
Kaynakça
- AACSB, (2021) 2018 Standards for Accounting Accrediation. https://www.aacsb.edu/-/media/documents/accreditation/accounting/standards-and-tables/accounting2018standards_2021.pdf?rev= 080cc71d56d54f0aae30bc09274aa26d
- ACCA, (2016) “Drivers of Change and Future Skills”, https://www.accaglobal.com/an/en/technical-activities/technical-resources-search/2016/june/professional-accountants-the-future-report.html, Erişim Tarihi:28.02.2022
- Akdoğan, N., ve Tenker, N. (2010) Finansal Tablolar ve Mali Analiz Teknikleri, 13.Baskı, Gazi Kitabevi, Ankara.
- Aras, G., Özsözgün Çalışkan, A., Esen E., Kutlu Furtuna, O. (2019) “Integrated Reporting in Turkey: Current Situation, Stakeholders’ Perceptions and Expectations”, ACCA, CFGS, KPMG.
- Aras, G. ve Sarıoğlu, G.U. (2015) Kurumsal Raporlamada Yeni Dönem: Entegre Raporlama, Yayın No: T/2015, 10-567 TUSİAD Yayınları, İstanbul.
- Babajide, O., Imoleayo, O. ve Uwalomwa, U. (2015) “Should Integrated Reporting Be Incorporated In The Management Accounting Curriculum”, International Journal of Education and Research”, 3(1), s. 63-76.
- Cohn, M. (2021) IIRC Revises Integrated Reporting Framework. 21. https://www.accountingtoday.com/news/iirc-revises-integrated-reporting-framework. Erişim Tarihi:20.02.2022
- Deloiite, (2018) “Overview of Integrated Reports Published by SBF 120 Companies in 2018”, file:///Users/safakagdeniz/Desktop/TURMES%2040/Deloitte-study-integrated-report-SBF120_0918_vDEF_ ENG.pdf, Erişim tarihi: 15.02.2022.
- Dyball, Maria Cadiz ve Thomson, Ian. (2013) “Sustainability and Accounting Education”, Accounting Education, 22:4, s. 303-307, DOI: 10.1080/09639284.2013.817787
- Eccles, R. G., Krzus, M. P., & Solano, C. (2019) A Comparative Analysis of Integrated Reporting in Ten countries. Available at SSRN 3345590. http://integratedreportingsa.org/ircsa/wp-content/uploads/2019/04/ Survey-A-Comparative-Analysis-of-Integrated-Reporting-in-Ten-Countries.pdf
- Eccles, R.G. ve Saltzman, D. (2011) “Achieving Sustainability Through Integrated Reporting, Stanford Social Innovation Review Summer, 9(3), s.56-61.
- Ibiamke, A. ve Ajekwe, C.C.M. (2020) “Integrated Reporting and Implications For Accounting Curriculum in Nigeria”, European Journal of Accounting, Auditing and Finance Research, 8(4), s. 18-37.
- IIRC, (2021) Uluslararası ER Çerçevesi, Ocak 2021, https://www.integratedreporting.org/wp-content/uploads/2021/09/IR-Framework-2021_Turkish-translation.pdf
- King, M. ve Roberts, L. (2017) Entegre Düşünce. Argüden Yönetişim Akademisi Yayınları, No:10.
- Köse, T. ve Ağdeniz Ş. (2021) “Entegre Raporlamada COVID-19 Salgınına İlişkin Verilerin Analizi”, Muhasebe ve Vergi Uygulamaları Dergisi, 14(1), s. 189-219.
- Owen, G. (2013) “Integrated Reporting:A Review of Developments and Their Implications For The Accounting Curriculum”, Accounting Education:An International Journal, 22(4), s. 340-356.
- Ruiz, C.C. (2013) “A Commentary on Integrated Reporting:A Review of Developments and Their Implications For The Accounting Curriculum”, Accounting Education:An International Journal, 22(4), s. 360-362.
- Yüksel, F. (2020) “Sustainability in Accounting Education Given By Turkey Higher Education Institutions”, Turkish Online Journal of Qualitative Inquiry”, 11(3), s. 393-416.
- http://www.entegreraporlamatr.org/tr/hakkimizda/biz-kimiz.aspx http://www.kap.gov.tr https://www.integratedreporting.org/wp-content/uploads/2021/09/IR-Framework-2021_Turkish-translation.pdf
Öz
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.
Anahtar Kelimeler
Corporate Reporting Integrated Reporting Accounting Education
Kaynakça
- AACSB, (2021) 2018 Standards for Accounting Accrediation. https://www.aacsb.edu/-/media/documents/accreditation/accounting/standards-and-tables/accounting2018standards_2021.pdf?rev= 080cc71d56d54f0aae30bc09274aa26d
- ACCA, (2016) “Drivers of Change and Future Skills”, https://www.accaglobal.com/an/en/technical-activities/technical-resources-search/2016/june/professional-accountants-the-future-report.html, Erişim Tarihi:28.02.2022
- Akdoğan, N., ve Tenker, N. (2010) Finansal Tablolar ve Mali Analiz Teknikleri, 13.Baskı, Gazi Kitabevi, Ankara.
- Aras, G., Özsözgün Çalışkan, A., Esen E., Kutlu Furtuna, O. (2019) “Integrated Reporting in Turkey: Current Situation, Stakeholders’ Perceptions and Expectations”, ACCA, CFGS, KPMG.
- Aras, G. ve Sarıoğlu, G.U. (2015) Kurumsal Raporlamada Yeni Dönem: Entegre Raporlama, Yayın No: T/2015, 10-567 TUSİAD Yayınları, İstanbul.
- Babajide, O., Imoleayo, O. ve Uwalomwa, U. (2015) “Should Integrated Reporting Be Incorporated In The Management Accounting Curriculum”, International Journal of Education and Research”, 3(1), s. 63-76.
- Cohn, M. (2021) IIRC Revises Integrated Reporting Framework. 21. https://www.accountingtoday.com/news/iirc-revises-integrated-reporting-framework. Erişim Tarihi:20.02.2022
- Deloiite, (2018) “Overview of Integrated Reports Published by SBF 120 Companies in 2018”, file:///Users/safakagdeniz/Desktop/TURMES%2040/Deloitte-study-integrated-report-SBF120_0918_vDEF_ ENG.pdf, Erişim tarihi: 15.02.2022.
- Dyball, Maria Cadiz ve Thomson, Ian. (2013) “Sustainability and Accounting Education”, Accounting Education, 22:4, s. 303-307, DOI: 10.1080/09639284.2013.817787
- Eccles, R. G., Krzus, M. P., & Solano, C. (2019) A Comparative Analysis of Integrated Reporting in Ten countries. Available at SSRN 3345590. http://integratedreportingsa.org/ircsa/wp-content/uploads/2019/04/ Survey-A-Comparative-Analysis-of-Integrated-Reporting-in-Ten-Countries.pdf
- Eccles, R.G. ve Saltzman, D. (2011) “Achieving Sustainability Through Integrated Reporting, Stanford Social Innovation Review Summer, 9(3), s.56-61.
- Ibiamke, A. ve Ajekwe, C.C.M. (2020) “Integrated Reporting and Implications For Accounting Curriculum in Nigeria”, European Journal of Accounting, Auditing and Finance Research, 8(4), s. 18-37.
- IIRC, (2021) Uluslararası ER Çerçevesi, Ocak 2021, https://www.integratedreporting.org/wp-content/uploads/2021/09/IR-Framework-2021_Turkish-translation.pdf
- King, M. ve Roberts, L. (2017) Entegre Düşünce. Argüden Yönetişim Akademisi Yayınları, No:10.
- Köse, T. ve Ağdeniz Ş. (2021) “Entegre Raporlamada COVID-19 Salgınına İlişkin Verilerin Analizi”, Muhasebe ve Vergi Uygulamaları Dergisi, 14(1), s. 189-219.
- Owen, G. (2013) “Integrated Reporting:A Review of Developments and Their Implications For The Accounting Curriculum”, Accounting Education:An International Journal, 22(4), s. 340-356.
- Ruiz, C.C. (2013) “A Commentary on Integrated Reporting:A Review of Developments and Their Implications For The Accounting Curriculum”, Accounting Education:An International Journal, 22(4), s. 360-362.
- Yüksel, F. (2020) “Sustainability in Accounting Education Given By Turkey Higher Education Institutions”, Turkish Online Journal of Qualitative Inquiry”, 11(3), s. 393-416.
- http://www.entegreraporlamatr.org/tr/hakkimizda/biz-kimiz.aspx http://www.kap.gov.tr https://www.integratedreporting.org/wp-content/uploads/2021/09/IR-Framework-2021_Turkish-translation.pdf
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Bölüm | Araştırma Makalesi |
| Yazarlar | |
| Erken Görünüm Tarihi | 19 Eylül 2022 |
| Yayımlanma Tarihi | 22 Eylül 2022 |
| Gönderilme Tarihi | 7 Haziran 2022 |
| Yayımlandığı Sayı | Yıl 2022 Cilt: 25 Sayı: Özel Sayı |
Cited By
Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi Creative Commons Atıf-GayriTicari 4.0 Uluslararası Lisansı (CC BY NC) ile lisanslanmıştır.