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The Relationship Between Accounting Culture and Integrated Reporting Awareness

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  • Gözde Karaburun

    (Sosyal Bilimler Enstitüsü, İşletme Bölümü, İzmir, Türkiye, İzmir Katip Çelebi Üniversitesi, Izmir, Turkey)

  • Şuayyip Doğuş Demirci

    (İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümü, İzmir, Türkiye, İzmir Katip Çelebi Üniversitesi, Izmir, Turkey)

Abstract

Integrated reporting is type of corporate report in which both financial and non-financial data are presented together, and it is uncomplicated. Thanks to integrated reporting, investors are informed as a whole, and they can make the right decisions on the future performance of the enterprise.In 1988, S. J. Gray defined the dimensions of accounting culture values based on the cultural dimensions of Hofstede. These are: professionalism versus statutory control, uniformity versus flexibility, conservatism versus optimism and secrecy versus transparency. The purpose of this study is to provide empirical evidence on the impact of accountants’ accounting culture values on integrated reporting awareness. The data in this study were obtained by applying the questionnaire technique to accountants in Izmir. These data were analyzed from three different perspectives. When they were analyzed in terms of accounting culture values, it was concluded that accountants place more value on professionalism, uniformity, conservatism and transparency values. When analyzed in terms of integrated reporting, it was concluded that accountants have awareness about integrated reporting. As a result, it was demonstrated that the accounting culture values of the accountants do not have an impact on the awareness of integrated reporting. According to the independent two-sample t-test results, the integrated reporting awareness does not display a significant difference according to the values of accounting culture. In other words, according to two independent sample t-test results, it was revealed that the null hypotheses could not be rejected.

Suggested Citation

  • Gözde Karaburun & Şuayyip Doğuş Demirci, 2020. "The Relationship Between Accounting Culture and Integrated Reporting Awareness," Journal of Economy Culture and Society, Istanbul University, Faculty of Economics, vol. 62(0), pages 345-364, December.
    • Handle: RePEc:ist:iujecs:v:62:y:2020:i:0:345-364
    DOI: 10.26650/JECS2020-0057
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    References listed on IDEAS

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    1. John Dumay & Cristiana Bernardi & James Guthrie & Paola Demartini, 2016. "Integrated reporting: A structured literature review," Accounting Forum, Taylor & Francis Journals, vol. 40(3), pages 166-185, September.
    2. Stephen B Salter & Frederick Niswander, 1995. "Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 26(2), pages 379-397, June.
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