A research on local government's view on integrated reporting in Turkey and a model proposal

Municipalities are expected to be more transparent, accountable, understandable and to have stronger communication channels with stakeholders. Corporate reports are the tools that establish strong dialogs with stakeholders. Integrated Reports, which provide the opportunity to deliver both financial and non-financial information in a single report, is one of the innovative corporate reporting model. The purpose of this article is to propose an "Integrated Reporting Model" applicable by local governments in Turkey and to make "Integrated Performance Measurements". In line with the purpose of the study, annual reports published by 29 Metropolitan Municipalities in Turkey between 2018-2020 were examined, the social data obtained from that reports were digitized with the "content analysis" method, and a model proposal was constituted and performance measurement was together with the opinions of 12 experts, by using the "analytical hierarchy process" technique of "multi-criteria decision making" methods. The result of the analysis indicate that integrated reporting is an applicable reporting model for Municipalities and current reporting models of them close to integrated reporting in terms of their contents but different by their structures, and frameworks.

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Eser Adı
(dc.title)
A research on local government's view on integrated reporting in Turkey and a model proposal
Yazar [Asıl]
(dc.creator.author)
Akbaş, Müzeyyen Çiğdem
Yazar Departmanı
(dc.creator.department)
Yeditepe University Graduate School of Social Sciences
Yazar Departmanı
(dc.creator.department)
Yeditepe University Graduate School of Social Sciences Doctoral Program in Business Administration
Yayın Tarihi
(dc.date.issued)
2023
Yayın Turu [Akademik]
(dc.type)
preprint
Yayın Türü [Ortam]
(dc.format)
application/pdf
Konu Başlıkları [Genel]
(dc.subject)
Accountability
Konu Başlıkları [Genel]
(dc.subject)
Financial Reporting
Konu Başlıkları [Genel]
(dc.subject)
Integrated Reporting
Konu Başlıkları [Genel]
(dc.subject)
Integrated Reporting Index
Konu Başlıkları [Genel]
(dc.subject)
Municipality
Konu Başlıkları [Genel]
(dc.subject)
Social Reporting
Konu Başlıkları [Genel]
(dc.subject)
Transparency
Konu Başlıkları [Genel]
(dc.subject)
Finansal Raporlama
Konu Başlıkları [Genel]
(dc.subject)
Hesap verebilirlik
Konu Başlıkları [Genel]
(dc.subject)
Entegre Raporlama
Yayıncı
(dc.publisher)
Yeditepe University Academic and Open Access Information System
Dil
(dc.language.iso)
eng
Özet Bilgisi
(dc.description.abstract)
Municipalities are expected to be more transparent, accountable, understandable and to have stronger communication channels with stakeholders. Corporate reports are the tools that establish strong dialogs with stakeholders. Integrated Reports, which provide the opportunity to deliver both financial and non-financial information in a single report, is one of the innovative corporate reporting model. The purpose of this article is to propose an "Integrated Reporting Model" applicable by local governments in Turkey and to make "Integrated Performance Measurements". In line with the purpose of the study, annual reports published by 29 Metropolitan Municipalities in Turkey between 2018-2020 were examined, the social data obtained from that reports were digitized with the "content analysis" method, and a model proposal was constituted and performance measurement was together with the opinions of 12 experts, by using the "analytical hierarchy process" technique of "multi-criteria decision making" methods. The result of the analysis indicate that integrated reporting is an applicable reporting model for Municipalities and current reporting models of them close to integrated reporting in terms of their contents but different by their structures, and frameworks.
Kayıt Giriş Tarihi
(dc.date.accessioned)
2023-11-10

(dc.date.available)
2023-11-10
Haklar
(dc.rights)
Yeditepe University Academic and Open Access Information System
Erişim Hakkı
(dc.rights.access)
Open Access
Telif Hakkı
(dc.rights.holder)
Unless otherwise stated, copyrights belong to Yeditepe University. Usage permissions are specified in the Open Access System, and "InC-NC/1.0" and "by-nc-nd/4.0" are as stated.
Telif Hakkı Url
(dc.rights.uri)
http://creativecommons.org/licenses/by-nc-nd/4.0
Telif Hakkı Url
(dc.rights.uri)
https://rightsstatements.org/page/InC-NC/1.0/?language=en
Açıklama [Genel]
(dc.description)
Final published version
Açıklama [Not]
(dc.description.note)
Note: This preprint reports new research that has not been certified by peer review and should not be used as established information without consulting multiple experts in the field.
Tanım Koleksiyon Bilgisi
(dc.description.collectioninformation)
Bu eser Yeditepe Üniversitesi Kütüphanesi aracılığıyla kullanıma sunulan ön baskı koleksiyonunun bir parçasıdır. Sorularınız için iletişim adresimiz openaccess@yeditepe.edu.tr
Yazar [KatkıdaBulunan]
(dc.contributor.author)
Kaya, Can Tansel
Yazar [KatkıdaBulunan] Kurum
(dc.contributor.institution)
Yeditepe University Faculty of Economy
Yazar [KatkıdaBulunan] Kurum
(dc.contributor.institution)
Yeditepe University Faculty of Economy and Administrative Sciences Department of Business Administration
Tek Biçim Adres
(dc.identifier.uri)
https://hdl.handle.net/20.500.11831/8053
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