Examination of the human resources acoounting activities included in the annual reports of financial institutions traded in Borsa İstanbul

The aim of the study, is to examine the human resources accounting activities included in the activitt reports of financial institutions traded on Borsa Istanbul. In this context, the information regarding the corporate governance practices and the year-end activity reports of 127 financial institutions that were traded on the Borsa Istanbul between 2014-2018 were examined. In the study, the list of human resources accounting activities that developed by Al Mamun (2009) was taken as a basis in the examination of the human resources accounting activities of the financial institutions in question. According to the findings that obtained from the study, the banking sectors of the companies (Akbank A. Ş., Denizbank A. Ş., ICBC Turkey Bank A. Ş., Şekerbank T. A. Ş., Türkiye Garanti Bankası A. Ş., Türkiye Kalkınma ve Yatırım Bankası A. Ş., Türkiye Sinai Kalkınma Bankası A. Ş., Türkiye Vakıflar Bankası T. A. O., Yapı ve Kredi Bankası A.Ş.) of the annual report has included the vast majority of human resources policies, of these activities, informantion on human resources, accounting staff the number of training and devolopment, retirement and social rights, career planning of employees, employee benefits and performance appraisal system. It has been determined that issues regarding total payments made to human resources, employment reports, employee fund information, employee costs and pension funds are generally not included in the annual reports and these companies are mostly in the investment sector (Atlantis Yatırım Holding A.Ş., Avrupa Yatırım Holding A. Ş., Marka Yatırım Holding A.Ş., Mazhar Zorlu Holding A. Ş., Trend Gayrimenkul Yatırım Ortaklığı A. Ş., Ufuk Yatırım Yönetim ve Gayrimenkul A. Ş.). Key Words: Activities List, Borsa Istanbul Financial Institutions, Annual Reports, Human Resources Accounting