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Journals / Muhasebe Bilim Dünyası Dergisi / 2026 / Cilt: 28 Sayı: 1

THE CHANGING STRATEGIC ROLE OF ACCOUNTING PROFESSIONALS IN THE ANTHROPOCENE AGE: AN EMPIRICAL STUDY ON LEGAL REGULATIONS IN G20 COUNTRIES

ANTROPOSEN ÇAĞDA MUHASEBE MESLEK MENSUPLARININ DEĞİŞEN STRATEJİK ROLÜ: G20 ÜLKELERİNDEKİ YASAL DÜZENLEMELER ÜZERİNE AMPİRİK İNCELEME

Salih Tutar(SAMSUN ÜNİVERSİTESİ)0000-0002-1248-6234
Duygu Anıl Keskin(İSTANBUL ÜNİVERSİTESİ, İKTİSAT FAKÜLTESİ)0000-0003-3069-0615
Pages
94–130
Publication Date
2026-03-27
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Findings reveal that accounting professionals are moving beyond traditional financial reporting towards sustainability, ethical responsibility, and strategic advisory roles.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study examines the transformation of the accounting profession in the Anthropocene, shaped by sustainability policies.
📊
Key Findings & Data:Using secondary data, the G20 countries' climate and sustainability-related legal regulations are analysed, and a comparative assessment is made by developing an index of policy intensity, accounting policy intensity, and workload.
💡
Conclusion & Impact:Findings reveal that accounting professionals are moving beyond traditional financial reporting towards sustainability, ethical responsibility, and strategic advisory roles.
🔬Design:Araştırma Makalesi
📍Scope:Comprehensive Sample
⚙️Variables:Antroposen Çağ · Sürdürülebilirlik Muhasebesi · ESG Raporlama

Abstract

This study examines the transformation of the accounting profession in the Anthropocene, shaped by sustainability policies. Using secondary data, the G20 countries' climate and sustainability-related legal regulations are analysed, and a comparative assessment is made by developing an index of policy intensity, accounting policy intensity, and workload. Findings reveal that accounting professionals are moving beyond traditional financial reporting towards sustainability, ethical responsibility, and strategic advisory roles. Moreover, despite limited policy intensity, Türkiye shows a high professional workload, highlighting the need for regulatory pressures to align with professional capacity to ensure effective integration of sustainability practices.

Özet

Bu çalışma, Antroposen çağda muhasebe mesleğinin sürdürülebilirlik politikalarıyla şekillenen dönüşümünü incelemektedir. İkincil veriler kullanılarak G20 ülkelerinin iklim ve sürdürülebilirlikle ilgili yasal düzenlemeleri analiz edilerek; politika yoğunluğu, muhasebe politika yoğunluğu ve iş yükü endeksi geliştirilerek karşılaştırmalı olarak değerlendirilmiştir. Bulgular, muhasebe meslek mensuplarının geleneksel finansal raporlama rollerinden çıkarak sürdürülebilirlik, etik sorumluluk ve stratejik danışmanlık alanlarında yeni görevler üstlendiğini göstermektedir. Ayrıca Türkiye’de sınırlı politika sayısına rağmen yüksek mesleki iş yükü dikkat çekmiş, düzenleyici baskıların mesleki kapasiteyle uyumlu olması gerektiği vurgulanmıştır.

🔖

Cite This Article

Tutar, S., Keskin, D. A. (2026). THE CHANGING STRATEGIC ROLE OF ACCOUNTING PROFESSIONALS IN THE ANTHROPOCENE AGE: AN EMPIRICAL STUDY ON LEGAL REGULATIONS IN G20 COUNTRIES. Muhasebe Bilim Dünyası Dergisi, Cilt: 28 Sayı: 1, 94–130. https://doi.org/10.31460/mbdd.1816834

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