A Research on the Opinions of Professionals Accountants on Integrated Reporting: An Example of Kayseri Province

Abstract

This study was conducted to determine the awareness of professional accountants, who play an important role in the preparation and presentation of integrated reports, about integrated reporting, their opinions about the implementation of integrated reporting, and their perceptions of integrated reporting. While the population of the research consists of 1696 professional accountants, the sample of the research consists of 390 professional accountants. SPSS 25.0 program was used in the statistical analysis of the data obtained from the surveys. Kruskal-Wallis test, Mann-Whitney U test and ANOVA test were applied in statistical analysis. As a result of the research, it has been determined that the awareness of professional accountants on integrated reporting depends on their educational status; gender and professional titles of their views on the implementation of integrated reporting; It has been determined that integrated reporting perceptions differ according to their working styles and income levels.