An inquiry on the integrated reporting perception levels of the members of accountancy professi̇on

Along with a rapid development in technology and globalization, it is getting much more easier for all users of knowledge to reach information related to enterprises. While financial reports of entreprises were adeguate for users of knowledge in the past; in today's world, initiations of enterprises related to social responsibility and sustainability, beside financial knowledge, have become a necessity that are needed by knowledge users. Financial reporting has been inadequate in order to overcome the mentioned multi-sided and diversified necessities of knowledge users and thus, it has been needed a new reporting type to arise containing all the information related to the enterprise in an integrated way. In the thesis, it has been executed a survey study towards 246 members of accounting professsion located and operating in İstanbul and their perception level related to integrated reporting was tried to be measured by taking their opinions of integrated reporting. Consequently and according to results of the survey, it has been reached a conclusion that the respondent members of accounting profession do not have an adequate perception level related to integrated reporting.