Determining accounting professionals awareness levels regarding integrated reporting: A field research

Integrated reporting contributes to its existence in global markets, its ability to compete, and potential investors to invest in the business. In addition, it aims to present the financial or non-financial data needed by some interest groups in a clear, understandable, comparable, verifiable, truthful and need-appropriate language. partners, potential investors, non-governmental organizations and credit institutions. In the study, 23 statements about integrated reporting were directed to professional accountants operating independently or independently in Ankara. These statements, gathered under five different dimensions, reveal the level of awareness of professional accountants regarding integrated reporting.The data obtained from 388 professional accountants who returned to the study are analyzed and the findings are explained. Because of the normal distribution of the data in the study, t-test and anova test analyzes are applied. In the study, it is analyzed whether the awareness of accounting professionals in terms of demographic characteristics. As a result of the study, it is revealed that there is participant awareness in terms of education level, monthly income, professional experience, professional title and integrated reporting knowledge.