Entegre raporlamanın gelişimi ve İstanbul ilinde bağımsız denetçiler üzerinde farkındalık araştırması
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2022
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Bu çalışmada İstanbul il sınırları içerisinde bağımsız denetçi vasfında bulunan ve bu vasfını doğrudan ya da dolaylı olarak sürdüren bireylerin entegre raporlama ile ilgili bilgi düzeylerinin belirlenmesi, entegre raporlama faaliyetleri ile ilgili olumlu ve olumsuz görüşlerinin tespit edilmesi ve entegre raporlama faaliyetlerinin faydalı bulma durumlarının incelenmesi amaçlanmıştır. Bunun için alan yazında geçerliliği ve güvenirliği yapılmış olan bir ölçüm aracı bulunmadığından bu tez çalışması içerisinde entegre raporlamaya dair olan algı ve tutumların tespiti için pilot çalışma yapılarak ölçüm aracı geliştirilmiştir. Buna göre araştırmada betimsel tarama modeli kullanılmıştır. Araştırmanın evrenini İstanbul ilinde Kamu Gözetimi Kurumu (KGK) tarafından yetkilendirilmiş bağımsız denetçiler oluşturmaktadır. İstanbul'da kurum tarafından yetkilendirilmiş bağımsız denetçi sayısı 5777 kişidir. Araştırmanın örneklemine dahil edilecek olan bağımsız denetçilerin seçimi kolayda örnekleme yöntemi ile yapılmıştır. Buna göre araştırmada 330 bağımsız denetçiye ulaşılmıştır. Araştırmanın amacı doğrultusunda hazırlanmış olan hipotezlerin test edilmesinde kullanılacak veri setinin oluşturulmasında nicel araştırma yöntemleri kapsamında kullanılan veri toplama araçlarından anket kullanılmıştır. Araştırmaya katılım gösteren bağımsız denetçilerden elde edilen verilerin analiz edilme süreçlerinde SPSS 20 ve AMOS istatistiksel paket programlarına başvurulmuştur. Araştırmada değerlendirici olan bağımsız denetçilerin sosyodemografik özellikleri, çalışma hayatı ile ilgili özellikleri ve katılımcıların hali hazırda görev yaptıkları şirketlerin entegre raporlama süreçleri ile özelliklerinin dağılımı yüzde ve frekans ile gösterilmiştir. Araştırmada Entegre Raporlama Algısı Ölçeği'nden alınan puanların ortalama ve standart sapma değerleri gösterilmiştir. Araştırmada katılımcıların entegre raporlama ile ilgili algılarının tespit edilmesi için hazırlanan ifadelerin geçerlilik ve güvenirlik çalışmaları yapılmıştır. Ölçeğin faktör yapısı Açımlayıcı Faktör Analizi ile araştırılmış olup, ölçeğin yapı geçerliliği ise Doğrulayıcı Faktör Analizi uygulanmıştır. Araştırmada ölçeğin alt boyutlarından alınan puanların çeşitli özelliklere göre farlılık gösterme durumlarının incelenmesi için bağımsız örneklemler için t testi (ikili gruplular için) ve tek yönlü varyans analizi (ANOVA,üç ve üçten fazla gruplular için) kullanılmıştır. Araştırmanın verilerinin analizinde %95 güven düzeyi referans alınmıştır. Sonuç olarak araştırmaya katılım gösteren bağımsız denetçilerin entegre raporlama ile ilgili bilgi seviyesinin üst düzeyde olduğu, bu denetçilerin entegre raporlama faaliyetleri ile ilgili olumlu görüşlere sahip oldukları ve entegre raporlama ile ilgili olumsuz görüşlere katılım göstermekte kararsız kaldıkları belirlenmiştir. Ayrıca araştırmada yer alan bağımsız denetçilerin entegre raporlama faaliyetlerinin işletmeler için faydalı olduğu görüşüne katıldıkları belirlenmiştir. Anahtar Kelimeler: Entegre Raporlama, Bağımsız denetçi Tarih: 27.05.2022
In this dissertation, it is aimed to determine the knowledge level of individuals who are independent auditors and maintain this qualification directly or indirectly, within the borders of Istanbul, about integrated reporting, to determine their positive and negative opinions about integrated reporting activities, and to examine whether they find integrated reporting activities useful. For this reason, since there is no valid and reliable measurement tool in the literature, a pilot study was conducted to determine the perceptions and attitudes towards integrated reporting in this thesis study, and a measurement tool was developed. Accordingly, descriptive survey model was used in the research. The universe of the research consists of independent auditors authorized by the Public Oversight Authority (KGK) in Istanbul. The number of independent auditors authorized by the institution in Istanbul is 5777. The selection of the independent auditors to be included in the sample of the research was made with the convenience sampling method. Accordingly, 330 independent auditors were reached in the research. Questionnaire, one of the data collection tools used within the scope of quantitative research methods, was used in the creation of the data set to be used in testing the hypotheses prepared in line with the purpose of the research. SPSS 20 and AMOS statistical package programs were used in the analysis of the data obtained from the independent auditors participating in the research. The sociodemographic characteristics, working life characteristics of the independent auditors who are the evaluators in the research, and the distribution of the integrated reporting processes and characteristics of the companies where the participants are currently working are shown in percentage and frequency. In the study, the mean and standard deviation values of the scores obtained from the Integrated Reporting Perception Scale are shown. In the research, validity and reliability studies of the statements prepared in order to determine the perceptions of the participants about integrated reporting were carried out. The factor structure of the scale was investigated with Exploratory Factor Analysis, and the construct validity of the scale was applied with Confirmatory Factor Analysis. In the study, t-test for independent samples (for groups with two groups) and one-way analysis of variance (ANOVA, for those with three and more than three groups) were used to examine whether the scores obtained from the sub-dimensions of the scale differ according to various characteristics. In the analysis of the data of the research, 95% confidence level was taken as reference. As a result, it has been determined that the independent auditors participating in the research have a high level of knowledge about integrated reporting, these auditors have positive opinions about integrated reporting activities and they are undecided to agree with negative opinions about integrated reporting. In addition, it has been determined that the independent auditors in the research agree that integrated reporting activities are beneficial for businesses. Keywords: Integrated Reporting, Independent auditor Date: 27.05.2022
In this dissertation, it is aimed to determine the knowledge level of individuals who are independent auditors and maintain this qualification directly or indirectly, within the borders of Istanbul, about integrated reporting, to determine their positive and negative opinions about integrated reporting activities, and to examine whether they find integrated reporting activities useful. For this reason, since there is no valid and reliable measurement tool in the literature, a pilot study was conducted to determine the perceptions and attitudes towards integrated reporting in this thesis study, and a measurement tool was developed. Accordingly, descriptive survey model was used in the research. The universe of the research consists of independent auditors authorized by the Public Oversight Authority (KGK) in Istanbul. The number of independent auditors authorized by the institution in Istanbul is 5777. The selection of the independent auditors to be included in the sample of the research was made with the convenience sampling method. Accordingly, 330 independent auditors were reached in the research. Questionnaire, one of the data collection tools used within the scope of quantitative research methods, was used in the creation of the data set to be used in testing the hypotheses prepared in line with the purpose of the research. SPSS 20 and AMOS statistical package programs were used in the analysis of the data obtained from the independent auditors participating in the research. The sociodemographic characteristics, working life characteristics of the independent auditors who are the evaluators in the research, and the distribution of the integrated reporting processes and characteristics of the companies where the participants are currently working are shown in percentage and frequency. In the study, the mean and standard deviation values of the scores obtained from the Integrated Reporting Perception Scale are shown. In the research, validity and reliability studies of the statements prepared in order to determine the perceptions of the participants about integrated reporting were carried out. The factor structure of the scale was investigated with Exploratory Factor Analysis, and the construct validity of the scale was applied with Confirmatory Factor Analysis. In the study, t-test for independent samples (for groups with two groups) and one-way analysis of variance (ANOVA, for those with three and more than three groups) were used to examine whether the scores obtained from the sub-dimensions of the scale differ according to various characteristics. In the analysis of the data of the research, 95% confidence level was taken as reference. As a result, it has been determined that the independent auditors participating in the research have a high level of knowledge about integrated reporting, these auditors have positive opinions about integrated reporting activities and they are undecided to agree with negative opinions about integrated reporting. In addition, it has been determined that the independent auditors in the research agree that integrated reporting activities are beneficial for businesses. Keywords: Integrated Reporting, Independent auditor Date: 27.05.2022
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İşletme, Business Administration
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