The Relationship Between Accounting Culture and Integrated Reporting AwarenessGözde Karaburun, Şuayyip Doğuş Demirci
Integrated reporting is type of corporate report in which both financial and non-financial data are presented together, and it is uncomplicated. Thanks to integrated reporting, investors are informed as a whole, and they can make the right decisions on the future performance of the enterprise.In 1988, S. J. Gray defined the dimensions of accounting culture values based on the cultural dimensions of Hofstede. These are: professionalism versus statutory control, uniformity versus flexibility, conservatism versus optimism and secrecy versus transparency. The purpose of this study is to provide empirical evidence on the impact of accountants’ accounting culture values on integrated reporting awareness. The data in this study were obtained by applying the questionnaire technique to accountants in Izmir. These data were analyzed from three different perspectives. When they were analyzed in terms of accounting culture values, it was concluded that accountants place more value on professionalism, uniformity, conservatism and transparency values. When analyzed in terms of integrated reporting, it was concluded that accountants have awareness about integrated reporting. As a result, it was demonstrated that the accounting culture values of the accountants do not have an impact on the awareness of integrated reporting. According to the independent two-sample t-test results, the integrated reporting awareness does not display a significant difference according to the values of accounting culture. In other words, according to two independent sample t-test results, it was revealed that the null hypotheses could not be rejected.
Muhasebe Kültürü ve Entegre Raporlama Farkındalığı İlişkisiGözde Karaburun, Şuayyip Doğuş Demirci
Entegre Raporlama, hem finansal hem de finansal olmayan verilerin birlikte sunuldukları ve karmaşık olmayan bir kurumsal rapor türüdür. Entegre raporlama sayesinde, yatırımcılar bütün olarak bilgilendirilmektedir ve işletmenin gelecek performansı üzerine doğru kararlar alabilmektedir. 1988 yılında S. J. Gray, Hofstede’in kültürel boyutlarını esas alarak muhasebe kültürü değerleri adını verdiği boyutları tanımlamıştır. Bunlar profesyonelliğe karşı statükoculuk, tekdüzeciliğe karşı esneklik, tutuculuğa karşı iyimserlik ve gizliliğe karşı şeffaflıktır. Bu araştırmanın amacı, muhasebecilerin sahip olduğu muhasebe kültürü değerlerinin entegre raporlama farkındalığı üzerindeki etkisi üzerine ampirik bir kanıt sağlayabilmektir. Bu çalışmadaki veriler, İzmir’deki muhasebecilere anket tekniği uygulanarak elde edilmiştir. Bu veriler üç ayrı açıdan incelenmiştir. Muhasebe kültürü değerleri açısından incelendiğinde, muhasebecilerin profesyonellik, tekdüzecilik, tutuculuk ve şeffaflık değerlerine yakın olduğu sonuçlarına ulaşılmıştır. Entegre raporlama açısından incelendiğinde muhasebecilerin entegre raporlama hakkında farkındalık sahibi olduğu sonucu elde edilmiştir. Son olarak, muhasebecilerin sahip olduğu muhasebe kültürü değerlerinin entegre raporlama farkındalığı üzerinde etkisi olmadığı ortaya koyulmuştur. Bağımsız iki örnek t-testi sonuçlarına göre entegre raporlama farkındalığı, muhasebe kültürü değerlerine göre anlamlı bir farklılık göstermemektedir. Başka bir ifadeyle bağımsız iki örnek t-testi sonuçlarına göre sıfır hipotezlerinin reddedilemeyeceği ortaya çıkmıştır.
This study covers three main topics. Firstly, culture and accounting culture are discussed. Secondly, information about integrated reporting is provided. Finally, the research section is included. Firstly, culture is the belief, value, symbol and behavior that distinguishes members of a particular community from other members. Culture is shared with members of a specific community. Gray has identified the dimensions that characterize accounting systems. These are: professionalism versus statutory control, uniformity versus flexibility, conservatism versus optimism and secrecy versus transparency. Professionalism versus statutory control is a preference that includes professional judgments and professional regulations against legal requirements and controls. Uniformity refers to the application of uniform accounting practices in companies. It also refers to the consistent use of such applications. Flexibility, on the other hand, means easier adoption of new methods and approaches. Conservatism means taking a prudent approach when measuring the uncertainty of future events. Optimism, on the other hand, refers to non-interference, optimism and an approach that takes risks. Secrecy refers to the approach to the confidentiality of the enterprises’ financial and management status and the restriction of shared information. Transparency means that shared information is more open and a public accountable approach. Secondly, integrated reporting is a growing and developing trend in corporate reporting types. Integrated reporting defines the relationship between the organization’s strategy, management and financial performance, and the economic, environmental, and social factors in the field of activity. Financial capital, manufactured capital, human capital, social and relationship capital, intellectual capital and natural capital analysis are required in the preparation of integrated reports. The aim of integrated reporting is to inform investors as a whole. Another aim of integrated reporting is to enable investors to make the right decision on the future performance of the business. One of the main objectives of integrated report is to explain to financial providers how an enterprise will create value over time. Traditional reporting focuses on past activities. Integrated reporting focuses on the future and future activities. In the research, a research model consisting of the integrated reporting dimension including integrated reporting awareness and accounting culture dimensions containing the accounting culture values was used.
Finally, the results of the data are included in the research section. As a result of the research, it can be interpreted that accountants in Izmir province are close to the accounting culture values of professionalism, uniformity, conservatism, and transparency. It can be interpreted that accountants who fulfill the accounting profession in Izmir province have awareness about integrated reporting. Accounting culture values according to integrated reporting awareness were examined with independent two-sample t-test. As a result of independent two-sample t-test, both those who have knowledge about integrated reporting and those who do not have knowledge about integrated reporting were found close to professionalism, uniformity, conservatism and transparency. It can be interpreted that those who know about integrated reporting are closer to the value of transparency than those who do not know about integrated reporting. It can be interpreted that those who are not knowledgeable about integrated reporting are closer to professionalism, uniformity and conservatism than those who know about integrated reporting. The independent two-sample t-test was applied to the dataset to compare the averages of two different sample groups (accounting culture values and integrated reporting awareness), and to test the null hypotheses. It was revealed that the accounting culture values of accountants have no effect on integrated reporting awareness. According to the independent two-sample t-test results, integrated reporting awareness does not differ significantly from the values of accounting culture. It can be interpreted that integrated reporting awareness does not differ significantly according to the level of professionalism versus statutory control, uniformity versus flexibility, conservatism versus optimism and secrecy versus transparency.