A research on determining the knowledge level of accounting professionals regarding integrated reporting: The case of Kütahya province

Financial reports are called reports prepared at certain periods and shared with stakeholders in order to determine the performance and financial status of the company. However; financial reports have been deficient in issues such as the opportunities and risks of the business, and the values created in varying terms. As a result; the concept of corporate reporting has emerged with globalization, technological developments, the importance of social and environmental issues and the emergence of environmental organizations. Corporate reporting is a type of report that explains the company's financial information as well as its strategic goals, opportunities and risks, efforts in terms of sustainability and relations with stakeholders. After the complexities and developments in this type of report, the concept of integrated reporting has emerged as the latest trend of corporate reporting. Integrated reporting is a type of report that aims to present companies' financial performances, non-financial performances, long-term value creation strategies and sustainability goals in a holistic and integrated manner. In this study; integrated reporting and related concepts are explained in detail, and the research purpose of the study is to determine the knowledge level of accounting professionals operating in Kütahya province regarding integrated reporting. In line with this purpose, a survey-based research was conducted regarding accounting professionals operating in Kütahya province. The obtained data was analyzed using the SPSS 25 program. As a result of the analysis, it was concluded that there was no significant difference in terms of demographic characteristics and knowledge level of accounting professionals regarding integrated reporting.