Abstract
Bu çalışmanın amacı,
entegre raporlamanın yerel yönetimlerde uygulanabilirliğinin ve sağlayacağı
katkının ortaya konulmasıdır. Amaca yönelik olarak oluşturulan araştırma
sorularından ilki, toplumda işletmenin ilişkide olduğu, işletmenin
faaliyetlerinden etkilenen ve faaliyetleriyle işletmeyi etkileyen tüm toplumsal
taraflar olarak tanımlanan paydaşların niçin belediyeler açısından önemli
olduğunun ortaya konulması, ikincisi ise, entegre raporlamanın yerel yönetimler
için neden önemli olduğunun cevaplanmasıdır.
Keywords
References
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- Biondi, L., Bracci, E. 2018. Sustainability, Popular and Integrated Reporting in The Public Sector: A Fad and Fashion Perspective. Sustainability, 10(9), 3112.
- Belediye Kanunu, Kanun No: 5393, RG. T: 13.07.2005, S: 25874
- Caruana, J., Grech, I. 2019. Tweaking Public Sector Reporting With Integrated Reporting (IR) Concepts. Public Money & Management, 1-9.
- Guthrie, J., Manes-Rossi, F., & Orelli, R. L. 2017. Integrated reporting And İntegrated Thinking İn Italian Public Sector Organisations. Meditari Accountancy Research, 25(4), 553-573. https://doi.org/10.1108/MEDAR-06-2017-0155
- Farneti, F., Casonato, F., Montecalvo, M., De Villiers, C. 2019. The İnfluence Of İntegrated Reporting And Stakeholder İnformation Needs On The Disclosure Of Social İnformation İn A State-Owned Enterprise. Meditari Accountancy Research.
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- Katsikas, E., Manes, F, Rebecca, R., Orelli, L. 2017. Towards Integrated Reporting Accounting Change in the Public Sector, Springer.
- Montecalvo, M., Farneti, F., De Villiers, C. 2018. The Potential Of İntegrated Reporting To Enhance Sustainability Reporting İn The Public Sector. Public Money & Management, 38(5), 365-374.
- Nistor, C., Stefanescu, C., Oprisor, T., Crisan, A. 2019. "Approaching public sector transparency through an integrated reporting benchmark", Journal of Financial Reporting and Accounting, Vol. 17 No. 2, pp. 249-270. https://doi.org/10.1108/JFRA-06-2017-0048
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Abstract
References
- Balasingam, S., Arumugam, D., Hui, K.A. 2019. “The Challenges in Adopting and Implementing Integrated Reporting in Public Listed Companies in Malaysia”, International Journal of Recent Technology and Engineering (IJRTE), Vol. 7, No. 5, pp. 127-134.
- Biondi, L., Bracci, E. 2018. Sustainability, Popular and Integrated Reporting in The Public Sector: A Fad and Fashion Perspective. Sustainability, 10(9), 3112.
- Belediye Kanunu, Kanun No: 5393, RG. T: 13.07.2005, S: 25874
- Caruana, J., Grech, I. 2019. Tweaking Public Sector Reporting With Integrated Reporting (IR) Concepts. Public Money & Management, 1-9.
- Guthrie, J., Manes-Rossi, F., & Orelli, R. L. 2017. Integrated reporting And İntegrated Thinking İn Italian Public Sector Organisations. Meditari Accountancy Research, 25(4), 553-573. https://doi.org/10.1108/MEDAR-06-2017-0155
- Farneti, F., Casonato, F., Montecalvo, M., De Villiers, C. 2019. The İnfluence Of İntegrated Reporting And Stakeholder İnformation Needs On The Disclosure Of Social İnformation İn A State-Owned Enterprise. Meditari Accountancy Research.
- Kadıköy Belediyesi Entegre Raporu (2019), http://www.kadikoyakademi.org/wp-content/uploads/2019/01/Dr.-Erkin-Erimez-Entegre-Raporlama-ve-Kad%C4%B1k%C3%B6y-Belediyesi.pdf, (Erişim Tarihi: 05.02.2019).
- Katsikas, E., Manes, F, Rebecca, R., Orelli, L. 2017. Towards Integrated Reporting Accounting Change in the Public Sector, Springer.
- Montecalvo, M., Farneti, F., De Villiers, C. 2018. The Potential Of İntegrated Reporting To Enhance Sustainability Reporting İn The Public Sector. Public Money & Management, 38(5), 365-374.
- Nistor, C., Stefanescu, C., Oprisor, T., Crisan, A. 2019. "Approaching public sector transparency through an integrated reporting benchmark", Journal of Financial Reporting and Accounting, Vol. 17 No. 2, pp. 249-270. https://doi.org/10.1108/JFRA-06-2017-0048
- Turkey’s Sustainable Developments Goals. 2019. Gönüllü Ulusal İncelemeler (VNRs), https://www.undp.org/content/dam/turkey/UNDP-TR-VNR-2019-REPORT.pdf (Erişim Tarihi: 01.06.2019).Türkiye Belediyeler Birliği http://www.tbb.gov.tr/belediyelerimiz/istatistikler/genel-istatistikler/ (Erişim Tarihi: 12.11.2019).Sustainability Reporting for Public Sector. 2005. Global Reporting Initiative.
- Sustainability Reporting for Public Sector. 2008. United Nations.
- Sustainability Reporting for Public Sector. 2008. World Bank.
- Yerel Gündem 21, T.C. Dışişleri Bakanlığı, http://www.mfa.gov.tr/yerel-gundem-21.tr.mfa, (Erişim Tarihi: 21.01.2019).
- Yerel ve Bölgesel Hükümet Ağları (LRGs) https://www.ccre.org/docs/overview_paper_cemr_epsu_ tk.pdf (Erişim Tarihi: 21.01.2019).
Details
| Primary Language | Turkish |
|---|---|
| Subjects | Business Administration |
| Journal Section | MAIN SECTION |
| Authors | |
| Publication Date | February 25, 2020 |
| Submission Date | November 13, 2019 |
| Published in Issue | Year 2020 Volume: 22 - Special Issue of MODAV's 16. International Conference on Accounting |
Cited By
YEREL YÖNETİMLER İÇİN ENTEGRE FAALİYET RAPORLAMA MODELİ ÖNERİSİ
Journal of Business in The Digital Age
https://doi.org/10.46238/jobda.1193536
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