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Surekli Kamuyu Aydinlatma ve Internet Ortaminda Finansal Raporlama Surecinde Kullanilan Diller


  • Suleyman Uyar

    () (Pamukkale Universitesi, Iktisadi ve Idari Bilimler Fakultesi, Isletme Bolumu)

  • Muhsin Celik

    () (Pamukkale Universitesi, Iktisadi ve Idari Bilimler Fakultesi, Isletme Bolumu)


Bilgi teknolojilerindeki gelismeler ve kuresellesme ulke ekonomilerini ve isletmelerin bilgi sistemlerini onemli olcude etkilemis, ozellikle internetteki gelismeler, surekli kamuyu aydinlatma icin onemli hale gelmistir. Finansal raporlama surecinde seffafligin saglanmasi icin finansal bilgilerin kamuya zamaninda, guvenilir ve tam bir sekilde aciklanmasi gerekir. Daha az maliyet, daha genis, sik ve hizli ulasim gibi faydalar saglayan internet uzerinden finansal raporlama; dunyada bircok isletme tarafindan kullanilmaktadir. Finansal bilgilerin internet uzerinden yayinlanmasini saglayan diller Genisleyebilir Bicimlendirme Dili ve Genisleyebilir Isletme Raporlama Dili’dir.

Suggested Citation

  • Suleyman Uyar & Muhsin Celik, 2006. "Surekli Kamuyu Aydinlatma ve Internet Ortaminda Finansal Raporlama Surecinde Kullanilan Diller," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 6(2), pages 93-103.
  • Handle: RePEc:ege:journl:v:6:y:2006:i:2:p:93-103

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    More about this item


    Kamuyu Aydýnlatma; Finansal Bilgi; Elektronik Dil;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • O30 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - General


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