Publication: A research on integrated reporting for small and medium enterprises in Turkey
Abstract
ÖZETTÜRKİYE’DE KÜÇÜK VE ORTA ÖLÇEKLİ BÜYÜKLÜKTEKİ İŞLETMELER İÇİN ENTEGRE RAPORLAMA ÜZERİNE BİR ARAŞTIRMAKurumsal raporlama aracı olan finansal raporlar işletmelerin yönetilebilmesi için zorunlu hale gelen raporlardır. Ancak, günümüzde işletmenin finansal olmayan performansı da finansal performansı kadar işletmeyle ilgili birçok kararı etkilemektedir. Bu nedenle işletmeler finansal raporlar yanında finansal olmayan raporlar da hazırlamakta ve yayınlamaktadırlar. Bu noktada bu iki raporu birleştiren entegre raporlama gereksinimi ortaya çıkmaktadır. Bu raporlama sisteminden günümüz rekabet ortamında KOBİ’ler tarafından da yararlanıldığı görülmektedir .Bu araştırmada çeşitli uzmanlık alanında faaliyetlerini yürüten muhasebecilerin Entegre Raporlamaya İlişkin görüşleri ile Entegre Raporlamanın Kobiler İçin Sağladığı Avantajlara ait görüşlerinin öğrenilmesi ve katılımcıların bakış açılarının ve entegre raporlama sistemi algı düzeylerinin seviyesinin belirlenmesi amaçlanmış olup, betimsel tarama modeli kullanılmıştır.Araştırmanın örneklemi muhasebecilik yapan kişilerden 605 kişiden oluşmaktadır. Araştırmada veri toplama aracı olarak Entegre Raporlamaya İlişkin Görüşleri Ölçeği, Entegre Raporlamanın Kobiler İçin Sağladığı Avantajlar Ölçeği ve katılımcıların demografik ve mesleğe yönelik özellikleri ile onların bilgi edinme kaynak ve sıklıklarına ait görüş ve alışkanlıklarının öğrenilmesi için hazırlanmış kapalı uçlu soruları kullanılmıştır.Araştırma sonucunda toplanan verilerin analizi SPSS 22 yapılmış ve %95 güven düzeyi ile çalışılmıştır. Ölçeklerin yapı geçerliğinin belirlenmesi amacıyla açımlayıcı faktör analizi (AFA), güvenirliğinin belirlenmesi amacıyla Cronbach’s alfa güvenirlik katsayıları hesaplanmıştır. Puanların demografik değişkenlere göre farklılık gösterme durumu t ve ANOVA testleri ile analiz edilmiştir. ANOVA testinde fark çıkması durumunda ikili farkın incelenmesi amacıyla Tukey testi yapılmıştır. Puanlar arasındaki ilişki ise Pearson korelasyon testi ile analizi edilmiştir .Sonuç olarak Araştırmaya katılım gösterenler muhasebecilerin Entegre Raporlamaya İlişkin Görüş ifadelerine ait puanları ortalaması 3,78±0,44; Entegre Raporlamanın Kobiler İçin Sağladığı Avantaj ifadelerine ait puanları ortalaması 3,71±0,48 olarak bulunmuştur. Entegre Raporlamaya İlişkin Görüşler ile Entegre Raporlamanın Kobiler İçin Sağladığı Avantajlar arasında pozitif yönlü güçlü bir ilişki saptanmıştır. Ayrıca çalışmada yer alan parametrelere göre muhasebecilerin entegre raporlamaya ilişkin görüşlerinde farklılaşma durumları tespit edilmiştir.
Financial reports, which are corporate reporting tools, are mandatory for the management of enterprises. However, today's non-financial performance affects many decisions about the business as well as its financial performance. For this reason, companies prepare and publish non-financial reports as well as financial reports. At this point, the need for integrated reporting, which combines the non-financial reports and financial reports, emerges. It is seen that this reporting system is also utilized by SMEs in today's competitive environment.In this dissertation, learning the thoughts of accountants, who carry out activities in various professions, on Integrated Reporting and the Advantages of Integrated Reporting for SMEs and determining the perspective of the participants and their perception levels of that system are aimed and descriptive survey model is used.The sample of the study consists of 605 accountants. In the research, closed-ended questions were prepared as a tool for collecting data about the Integrated Reporting Scale, Integrated Reporting Advantages Scale for SMEs, and demographic and occupational characteristics of the participants as well as their opinions and habits related to their knowledge and frequency.The collected data were analyzed with SPSS 22 program and 95% confidence level criteria. In order to determine the construct validity of the scales, exploratory factor analysis (AFA) is made, and for the reliability, Cronbach’s Alpha reliability co-efficient is calculated. The difference in the scores according to the demographic variables is analysed with t and ANOVA tests. In order to analyse two differences in ANOVA test, Tukey test is applied. The relation between Integrated Reporting Scale’s and Integrated Reporting Advantages Scale for SMEs’ scores is analysed with Pearson Correlation Test.iiAs a consequence, the average scores of the participant accountants regarding the Integrated Reporting Opinion was 3.78 ± 0.44; the average scores regarding the Advantages of Integrated Reporting for SMEs was 3,71±0,48. In other words, the views of the participating accountants regarding the Integrated Reporting and the Advantages of Integrated Reporting for SMEs are at the level of “Agree.”It was determined that there is a strong relationship between the Opinions on Integrated Reporting and the Advantages of Integrated Reporting for SMEs. Also, according to the parameters in the study, there was differentiation of the opinions of the accountants regarding the integrated reporting.
Financial reports, which are corporate reporting tools, are mandatory for the management of enterprises. However, today's non-financial performance affects many decisions about the business as well as its financial performance. For this reason, companies prepare and publish non-financial reports as well as financial reports. At this point, the need for integrated reporting, which combines the non-financial reports and financial reports, emerges. It is seen that this reporting system is also utilized by SMEs in today's competitive environment.In this dissertation, learning the thoughts of accountants, who carry out activities in various professions, on Integrated Reporting and the Advantages of Integrated Reporting for SMEs and determining the perspective of the participants and their perception levels of that system are aimed and descriptive survey model is used.The sample of the study consists of 605 accountants. In the research, closed-ended questions were prepared as a tool for collecting data about the Integrated Reporting Scale, Integrated Reporting Advantages Scale for SMEs, and demographic and occupational characteristics of the participants as well as their opinions and habits related to their knowledge and frequency.The collected data were analyzed with SPSS 22 program and 95% confidence level criteria. In order to determine the construct validity of the scales, exploratory factor analysis (AFA) is made, and for the reliability, Cronbach’s Alpha reliability co-efficient is calculated. The difference in the scores according to the demographic variables is analysed with t and ANOVA tests. In order to analyse two differences in ANOVA test, Tukey test is applied. The relation between Integrated Reporting Scale’s and Integrated Reporting Advantages Scale for SMEs’ scores is analysed with Pearson Correlation Test.iiAs a consequence, the average scores of the participant accountants regarding the Integrated Reporting Opinion was 3.78 ± 0.44; the average scores regarding the Advantages of Integrated Reporting for SMEs was 3,71±0,48. In other words, the views of the participating accountants regarding the Integrated Reporting and the Advantages of Integrated Reporting for SMEs are at the level of “Agree.”It was determined that there is a strong relationship between the Opinions on Integrated Reporting and the Advantages of Integrated Reporting for SMEs. Also, according to the parameters in the study, there was differentiation of the opinions of the accountants regarding the integrated reporting.