A Research on The Determination of The Awareness Level of Professionals Accountants About Integrated Reporting

Zeki DOÄžAN and Asuda Yunusova

Fiscaoeconomia, 2021, issue 1

Abstract: Integrated reports are reports that contain financial and non-financial data or information belonging to an enterprise in a meaningful way. Therefore, the personnel, who will take part in the preparation and the presentation of these reports, must have sufficient training and experience in accounting theory and applications. Since many problems may occur during the integrated reporting process, it is of great importance for accounting professionals to take part in this process. In addition, professional accountants, who will take part in the preparation and the presentation of integrated reports, must have the necessary knowledge about integrated reporting. This study, which aimed to determine the awareness level of professional accountants about integrated reporting, presented the results of a survey-based research conducted on professional accountants who continue their activities in Kayseri.

Keywords: Financial Reporting; Integrated Reporting; Professional Accountants (search for similar items in EconPapers)
JEL-codes: C83 M41 Q56 (search for similar items in EconPapers)
Date: 2021
References: Add references at CitEc
Citations:

Downloads: (external link)
https://dergipark.org.tr/en/download/article-file/1418680

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fis:journl:210119

DOI: 10.25295/fsecon.832358

Access Statistics for this article

More articles in Fiscaoeconomia from Tubitak Ulakbim JournalPark (Dergipark)
Bibliographic data for series maintained by Emre Atsan ().