ENTEGRE RAPORLAMA VE DIŞSALLIKLAR SORUNU İLE İLGİLİ TEORİK YAKLAŞIMLAR

Yıl 2018, Cilt: 20 - MODAV 15. Uluslararası Muhasebe Konferansı Özel Sayısı, 859 - 869, 27.12.2018

Seçil Sigalı , Çağnur Kaytmaz Balsarı

Öz

Dışsallıklar sorunu, işletmeler ve kamu arasındaki çoğu ihtilafın en önemli nedenidir. Ekonomi literatüründe dışsallıklar sorunlarının çözülmesi ile ilgili olarak tartışılan başlıca çözüm yolları; mülkiyet hakları, sözleşmelere dayalı anlaşmalar ve resmi düzenlemeler olarak sıralanabilir. Söz konusu çözümler, entegre raporlamada dışsallıklar sorunları ile ilgili farklı durumlara özgü bilgilerin açıklanması ve dışsallıkların ölçülmesinde uygun ölçütler kullanılması ile geliştirilebilir. Bu çalışma, entegre raporlamayı dışsallıklar sorunlarının çözümünde bir araç olarak değerlendirmekte ve konu ile ilgili teorik altyapı ışığında entegre raporlama ile ilgili sorunları ele alarak gelecek çalışmalar için öneriler sunmaktadır.

Anahtar Kelimeler

Entegre Raporlama, Dışsallıklar, Açıklamalar

THEORETICAL INSIGHTS ON INTEGRATED REPORTING AND EXTERNALITIES

Öz

Externalities are the main source of most of the conflicts between businesses and public. There are several ways to address the externalities problems in economic literature such as; property rights, contractual arrangements and government regulation. Integrated reporting could improve the proposed solutions to externalities in economic literature by providing case specific information and consistent metrics for measurement. This paper views integrated reporting as a tool to overcome the externalities problems by reviewing theoretical background, pointing out issues regarding integrated reporting and providing directions for future research.

Anahtar Kelimeler

Integrated Reporting, Externalities, Disclosure

Kaynakça

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