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Journals / Uluslararası Ekonomi ve Yenilik Dergisi / 2019 / Cilt: 5 - Sayı: 2

The Papers on Integrated Reporting: A Literature Review

Entegre Raporlama ile ilgili Yapılan Çalışmalar: Literatür Çalışması

Mahmut ÇELEBİER
Fikret ÇANKAYA
Pages
179–196
DOI
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AI Summary & Key Takeaways

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

In the light of data obtained in the paper, it is seen that the most research is the based on the method with 24 studies.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Although an integrated reporting framework intended for enterprises has been published, a standard integrated reporting model has not been achieved to guide or outline enterprises.
📊
Key Findings & Data:Furthermore, it is being discussed that to what extent an integrated reporting is beneficial.
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Conclusion & Impact:In the light of data obtained in the paper, it is seen that the most research is the based on the method with 24 studies.
🔬Design:Review & Systematic Survey
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

Although an integrated reporting framework intended for enterprises has been published, a standard integrated reporting model has not been achieved to guide or outline enterprises. Therefore, the main purpose of this paper is to summarize the studies and to reveal the deficiencies in the past and to make a systematic review of the literature in order to contribute to the future. Furthermore, it is being discussed that to what extent an integrated reporting is beneficial. This paper, studies on integrated reporting have been analyzed under 2 groups, and these run as follows: based on the method and based on the issue. As a result of investigate, it is aimed to reveal the deficiencies in the current studies and to be a guide in eliminating these deficiencies in future studies. In the light of data obtained in the paper, it is seen that the most research is the based on the method with 24 studies.

Özet

Dünyada entegre rapor yayınlayan işletmeler olmasına ve raporların hazırlanması için işletmelere yönelik bir entegre raporlama çerçevesi yayınlanmış olmasına rağmen işletmelere kılavuzluk edecek veya ana hatları ortaya koyacak standart bir entegre rapor modeline ulaşılamamıştır. Çalışmanın temel amacı geçmişte yapılan entegre rapor çalışmalarını ortaya koyarak mevcut durumu görmek ve bu çalışmalardaki eksiklikleri belirleyerek literatürün sistematik bir şekilde incelemesini yapmaktır. Ayrıca, entegre raporun ne ölçüde faydalı olduğu tartışılmaktadır. Çalışmada, entegre raporlama ile ilgili yapılan çalışmalar esas alınan yönteme ve esas alınan konulara göre iki temel grup altında incelenmiştir. İncelemeler sonucunda mevcut çalışmalardaki eksikliklerin ortaya çıkarılması amaçlanarak gelecekte yapılacak çalışmalarda bu eksikliklerin giderilmesinde yönlendirici olmak hedeflenmiştir. Çalışmada elde edilen veriler ışığında 24 araştırmayla en çok çalışma esas alınan yöntem grubundan olduğu görülmektedir.

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Cite This Article

ÇELEBİER, M., ÇANKAYA, F. (2019). The Papers on Integrated Reporting: A Literature Review. Uluslararası Ekonomi ve Yenilik Dergisi, Cilt: 5 - Sayı: 2, 179–196. https://ajindex.com/articles/339577

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