THE AWARENESS LEVEL OF ACCOUNTING PROFESSIONALS ON INTEGRATED REPORTING: İZMIR CASE

Abstract

The study aims to determine the awareness level of accounting professionals regarding integrated reporting. A questionnaire was used in the study as data acquisition method. Convenience sampling method was employed, and the questionnaire was addressed to certified public accountants registered to İzmir SMMM (Chamber of Certified Public Accountants). Data was collected via internet and t-tests were performed with SPSS program. It can be concluded that there is no statistical difference, regarding the participants’ statements about integrated reporting, in general among the professionals according to their experiences, gender or age. The study also revealed that the accounting professionals do not have sufficient knowledge about integrated reporting and they are of the opinion that companies in Turkey, except for the ones in Capital Markets Board of Turkey, do not have the capacity to prepare integrated reporting yet. As a result of globalization and increasing various information needs, the need to obtain information about the managerial, environmental and social performance of businesses has become important. The need to gather information about the financial and non-financial activities of businesses together has led to creation of the integrated reporting. Accounting professionals, particularly, play a crucial role in the preparation and presentation of integrated reports. Given the fact that the number of companies preparing integrated reports will increase in the future, it is necessary to plan training processes of professionals on this reporting method.