THE CONTENT ANALYSIS IN INTEGRATED REPORTING: A RESEARCH ON AWARDED REPORTS
Journal Title: Muhasebe ve Vergi Uygulamaları Dergisi - Year 2018, Vol 11, Issue 3
Abstract
Integrated reporting is seen as a long way to go in terms of practitioners, despite the inclusion of companies in reporting programs as a new reporting system and the attemptto identification of frameworks by various organizations. At this point, the biggest debate is how exactly the report should look because of the ambiguities in the reporting context. From this perspective, this study is designed to guide the reporting environment for the content of the integrated reporting regarding mentioned debates and uncertainties. Content analysis method was used to collect data in the scope of the research. In the study, the contents of the integrated reports which the two important independent auditing and consulting companies found worthy of the award in 2016, were quantified by statistical analyzes. With the analyzes made, the topics that companies use in their reports are categorized according to their intensity, and evaluations were made on findings. As a result of evaluation, the most common content were grouped into three categories, and it is tried to determined the optimum integrated report content scope in the study.
Authors and Affiliations
Ali ALAGÖZ, Metin ALLAHVERDİ, Metehan ORTAKARPUZ
Keywords
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- EP ID EP414679
- DOI 10.29067/muvu.410004
- Views 107
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