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

Author

Listed:
  • Zeki DOÄžAN
  • Asuda YUNUSOVA

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.

Suggested Citation

  • Zeki DOÄžAN & Asuda YUNUSOVA, 2021. "A Research on The Determination of The Awareness Level of Professionals Accountants About Integrated Reporting," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 1.
    • Handle: RePEc:fis:journl:210119
    DOI: 10.25295/fsecon.832358
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    JEL classification:

    • C83 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Survey Methods; Sampling Methods
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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