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Journals / Muhasebe ve Finans İncelemeleri Dergisi / 2025 / Cilt: 8 Sayı: 2

CREATING AN INTEGRATED REPORTING INDEX USING THE AHP METHOD: MODEL DEVELOPMENT AND APPLICATION

AHP METODUYLA ENTEGRE RAPORLAMA ENDEKSI OLUŞTURULMASINA YÖNELİK BİR MODEL ÖNERİSİ

Özben Güldoğan(Gelir İdaresi Başkanlığı)0000-0002-6027-9467
Hayrettin Usul(İZMİR KATİP ÇELEBİ ÜNİVERSİTESİ)0000-0002-3930-0866
Pages
300–319
Publication Date
2025-10-01
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AI Summary & Key Takeaways

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

To this end, this study aims to bridge this gap by contributing both to the academic literature and investment and business practices.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:ABSTRACT This study aims to create an index that enables measuring the value creation capabilities of organizations/companies.
📊
Key Findings & Data:In order to this, an “Integrated Reporting Index” (IRI) was created through Integrated Reporting Index Modeling.
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Conclusion & Impact:To this end, this study aims to bridge this gap by contributing both to the academic literature and investment and business practices.
🔬Design:Modeling & Simulation
📍Scope:Comprehensive Sample
⚙️Variables:Entegre Raporlama · Analitik Hiyerarşi Süreci · Entegre Raporlama Endeksi

Abstract

ABSTRACT This study aims to create an index that enables measuring the value creation capabilities of organizations/companies. In order to this, an “Integrated Reporting Index” (IRI) was created through Integrated Reporting Index Modeling. As a result of the analysis findings, IRI was determined to be the most important indicator concerning the measures taken to reduce or manage key risks or create value from key opportunities, including the determination of related strategic goals, strategies, policies, targets, and key performance indicators, making up 12.3% out of 39 (thirty-nine) indicators. Other indicators followed at a lower rate. Despite the increasing emphasis by practitioners and academics on the rapid evolution of corporate reporting into integrated reporting and sustainability reporting, no previous study has been conducted on the creation of an index for integrated reporting. To this end, this study aims to bridge this gap by contributing both to the academic literature and investment and business practices.

Özet

Bu çalışma, Analitik Hiyerarşik Süreci (Analytical Hierarchical Process-AHP) araştırma yöntemini kullanarak Entegre Raporlama Endeksi Modellemesi yoluyla bir “Entegre Ra-porlama Endeksi-Integrated Reporting Index (IRI)” oluşturmayı amaçlamaktadır. IRI top-lam 39 kriterden oluşmakta olup analiz bulguları sonucunda; ilgili stratejik hedefler, strate-jiler, politikalar, hedefler ve temel performans göstergelerinin belirlenmesi de dahil olmak üzere temel riskleri azaltmak veya yönetmek veya temel fırsatlardan değer yaratmak için alınan önlemlerle ilgili en önemli gösterge olduğu ve 39 göstergeden %12,3'ünü oluşturdu-ğu belirlenmiştir. Diğer göstergeler daha düşük bir oranda bunu takip etmiştir. Uygulayıcı-lar ve akademisyenler tarafından kurumsal raporlamanın entegre raporlamaya hızla evril-mesine yönelik artan vurguya rağmen, entegre raporlama için bir endeks oluşturulması konusunda daha önce hiçbir çalışma yapılmamıştır. Bu amaçla, bu çalışma hem akademik literatüre hem de yatırım ve iş uygulamalarına katkıda bulunarak bu boşluğu kapatmayı amaçlamaktadır.

🔖

Cite This Article

Güldoğan, Ö., Usul, H. (2025). CREATING AN INTEGRATED REPORTING INDEX USING THE AHP METHOD: MODEL DEVELOPMENT AND APPLICATION. Muhasebe ve Finans İncelemeleri Dergisi, Cilt: 8 Sayı: 2, 300–319. https://doi.org/10.32951/mufider.1662738

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