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DC Field | Value | Language |
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dc.contributor.author | Yuksel, Filiz | - |
dc.date.accessioned | 2018-04-17T09:25:58Z | - |
dc.date.available | 2018-04-17T09:25:58Z | - |
dc.date.issued | 2018 | - |
dc.identifier.citation | Yuksel, F. (2018). Integrated reporting and applicability in public institutions : the case of Turkey. Journal of Accounting, Finance and Auditing Studies, 4(2), 139-157. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/29250 | - |
dc.description.abstract | Integrated Reporting is defined as the process of transferring the value created as a result of business activities carried out on the basis of integrated thinking to the information users through an integrated report. As described in the International Integrated Reporting Framework, integrated reporting can be prepared by private sector entities as well as by public institutions. In the literature, the benefits that the adoption of the integrated reporting process will provide to public institutions are revealed. This study is intended to determine the feasibility of integrated reporting in public institutions in Turkey. In accordance with this purpose, in this study, integrated reporting, the benefits of integrated reporting, integrated reporting is explained with the help of theoretical studies and examples in public institutions, integrated reporting applicability in public institutions in Turkey have been studied by comparing the International Integrated Reporting Framework guiding principles and content item with current regulations. As a result of our research, it can be said that integrated reporting can be implemented in public institutions in our contry by making certain regulations in "Regulation on Activity Reports to be Prepared for Public Administrations". | en_GB |
dc.language.iso | other | en_GB |
dc.publisher | Ahmet Gökgöz | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Public institutions -- Turkey | en_GB |
dc.subject | Public administration -- Turkey | en_GB |
dc.subject | Business enterprises -- Turkey | en_GB |
dc.title | Integrated reporting and applicability in public institutions : the case of Turkey | en_GB |
dc.title.alternative | Kamu kurumlarinda entegre raporlama ve uygulanabilirligi : Turkiye ornegi | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.publication.title | Journal of Accounting, Finance and Auditing Studies | en_GB |
Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 4, Issue 2 Journal of Accounting, Finance and Auditing Studies, Volume 4, Issue 2 |
Files in This Item:
File | Description | Size | Format | |
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JAFAS,_4(2)_-_A9.pdf | 329.65 kB | Adobe PDF | View/Open |
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