A Study on the Effects of Accounting Professionals' Individual Characteristics on Integrated Reporting Awareness Levels

Abstract

Purpose – The aim of this study; The aim of this study is to investigate the effects of individual characteristics of professional accountants on their awareness of integrated reporting (ER). For this reason, it is aimed to present suggestions on the individual characteristics of accounting professionals working in Istanbul that affect their awareness of integrated reporting, developing suggestions for solving problems, and how to increase effectiveness and productivity in the profession. Design/methodology/approach – In this study, the data of the research were obtained with the quantitative method, the questionnaire application that will reveal the cause and effect relationship, through the SPSS statistical program; reliability analysis, Anova and Regression analyzes were performed. The population of the research is a total of 40,538 Independent Accountants and Financial Advisors operating in Istanbul, and the sample was calculated as 494 people with the statistical sample calculation formula. Questionnaire technique was used as data collection method. The first part of the questionnaire is for determining gender, age, educational status, professional title and working time. In the second part, the accounting “awareness level scale of the members of the profession about integrated reporting” took place.. Results – It has been determined that the level of awareness of professional accountants about integrated reporting differs according to gender, length of service and educational status. Discussion – Integrated reports are defined as reports that contain financial and non-financial data or information belonging to a business in a meaningful way. For this reason, the personnel who will take part in the preparation and presentation of these reports should have adequate training and experience in accounting theory and practices. Since many problems can be encountered in the integrated reporting process, it is of great importance that especially professional accountants take part in this process. In addition, professional accountants who will take part in the preparation of integrated reports should have the necessary level of knowledge about integrated reporting; It is planned to carry out this study with the thought that it can provide significant benefits in terms of the efficiency of the enterprises, the quality of the services, customer satisfaction and indirect contribution to the economy.