Güncel Gelişmeler Ekseninde Muhasebe ve Denetim
Accounting and Auditing on the Axis of Current Developments
Contributor(s): Tansel Hacihasanoğlu (Editor), Medet İğde (Editor)
Subject(s): Business Economy / Management, Public Administration, Economic development, Financial Markets, Fiscal Politics / Budgeting, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Özgür Yayın Dağıtım Ltd. Şti.
Keywords: Accounting; Auditing; developments; information technology;
Summary/Abstract: Accounting science, as a dynamic discipline, has a mission to react to the changes and developments in the world. This branch of science, whose center is to produce and report accurate and reliable information, has a structure open to development. In addition, developing methods suitable for new developments, adapting to inevitable changes such as digitalization and being able to present innovative approaches can also be considered as an indicator of the artistic dimension of accounting. This work named “Accounting and Auditing in the Axis of Current Developments”, to which valuable academicians came together and contributed, was presented to the service of the scientific world as a proof of both the scientific and artistic dimension of accounting. This work has been prepared within the framework of the contributions provided by the science of accounting in the axis of current developments in the world and in Türkiye. In this work, current approaches such as accounting, auditing and information technology, green laundering and agile auditing within the scope of digitalization, which is a necessity of the age, the accounting dimension and reflections of an economic policy instrument that is unique to our country such as foreign currency exchange rate protected deposits, and the market value of enterprises. and profitability, measurement of the fair value of assets such as real estates that fluctuate with inflation, sustainability reporting of metropolitan municipalities in the public sphere, inflation, which is almost three-digit figures in 2022, and the individual, government and enterprise dimensions of inflation, which will be implemented in 2023. Financial reporting standards for small and micro enterprises have been determined as the subject. We would like to express our endless thanks to our esteemed academics who contributed to the preparation of this book as a chapter author and took part in bringing such a valuable work to the literature.
- E-ISBN-13: 978-975-447-601-9
- Print-ISBN-13: 978-975-447-601-9
- Page Count: 329
- Publication Year: 2023
- Language: Turkish
Yüksek Enflasyonun Mali Tablolar, Maliyet Unsurları, Hile Yönelimi ve Vergi Üzerine Etkileri
Yüksek Enflasyonun Mali Tablolar, Maliyet Unsurları, Hile Yönelimi ve Vergi Üzerine Etkileri
(The Effects of High Inflation on Financial Statements, Cost Elements, Fraud Tendency and Tax)
- Author(s):Elçin Dalkılıç, Tansel Hacihasanoğlu, Nurettin Özdemir
- Language:Turkish
- Subject(s):Business Economy / Management, Fiscal Politics / Budgeting, Accounting - Business Administration
- Page Range:1-23
- No. of Pages:23
- Keywords:Inflation; Tax; accounting; fraud;
- Summary/Abstract:Accounting information aims to provide users with relevant and timely information to make decisions. The financial statements containing the accounting information, on the other hand, must contain accurate, reliable and truthful information for these decisions to be accurate. However, in economies with high inflation, the value of accounting information may be lost and the quality of decision-making may suffer. In this direction, within the scope of this study, the effects of high inflation on financial statements, cost elements, fraud tendency and tax will be examined. Inaccurate accounting information cannot accurately reflect operating results, business managers cannot effectively manage assets and liabilities, and the taxation process cannot function properly. Since the decrease in the purchasing power of money increases the manufactiring costs for the enterprises, it also causes difficulties in pricing decisions. Inflation triggers a decrease in income not only for businesses but also for consumers. The uncertainty resulting from this decrease may cause a moral deterioration in society and the possibility of fraud. On the other hand, since high inflation disrupts the entire tax system of countries, it changes the tax burden distribution. In addition, high inflation causes a decrease in tax revenues through corruption and tax evasion. Since the continuous increase in the general level of prices undermines the reliability of accounting information, it should be freed from the effects of inflation.
Döviz Dönüşümlü Kur Korumalı TL Mevduat Hesaplarının VUK ve TFRS Kapsamında Karşılaştırılması
Döviz Dönüşümlü Kur Korumalı TL Mevduat Hesaplarının VUK ve TFRS Kapsamında Karşılaştırılması
(Comparison of Currency Conversion Exchange Rate Protected Turkish Lira Deposit Accounts under VUK And TFRS)
- Author(s):Saime Doğan
- Language:Turkish
- Subject(s):National Economy, International relations/trade, Fiscal Politics / Budgeting, Accounting - Business Administration
- Page Range:25-43
- No. of Pages:19
- Keywords:Exchange rate; Accounting; Auditing; Turkish Lira; Turkey;
- Summary/Abstract:Exchange rate protected Turkish lira deposit accounts is a type of deposit that is implemented to prevent the depreciation of the Turkish lira against foreign currencies and provides exchange rate returns to Turkish lira depositors in addition to the interest they earn at the maturity date. First of all, the regulation made for real persons was announced by the Ministry of Treasury and Finance with a press release then Central Bank has issued communiqués for real persons and legal entities supporting the conversion currency/gold to Turkish lira. On the other hand, in line with the "Announcement on the Accounting of Currency/Gold Conversion Currency/Price Protected TL Deposit Accounts" published by the Public Oversight, Accounting and Auditing Standards Authority on 01.03.2022, it has been announced that exchange rate protected Turkish lira deposit accounts will be accounted for within the scope of the "TFRS 9 Financial Instruments" Standard. In this study, after explaining exchange rate protected Turkish lira deposit account theoretically and with its legal principles, these accounts are compared on a sample application within the scope of Tax Procedure Law and Turkish Financial Reporting Standards
Yeşil Aklama: Kuramsal Çerçevesi ve Muhasebe Boyutu
Yeşil Aklama: Kuramsal Çerçevesi ve Muhasebe Boyutu
(Greenwashing: Theoretical Framework and Accounting Perspective)
- Author(s):Gökçe Sinem Erbuğa
- Language:Turkish
- Subject(s):Business Economy / Management, Criminology, Environmental interactions, Accounting - Business Administration
- Page Range:45-61
- No. of Pages:17
- Keywords:Greenwashing; Accounting; environmental crimes;
- Summary/Abstract:Today, environmental crimes have started to take place in the agenda of both for businesses and states. Greenwashing, as one of the environmental crimes, has started to take place more in the literature as an accounting fraud, especially during and after the pandemic period. Greenwashing represents a contradiction that occurs as a result of the differentiation of an officially declared behavior from the current/actual behavior in company reports. Greenwashing is expressed as the fact that the business carries out its activities in the form of insensitive to the environment or creating a negative externality, although it draws an environmentally friendly image in its activities. Greenwashing, which causes businesses to gain unfair competitiveness, profit and corporate image, is a kind of accounting fraud and should be examined as a fraudulent financial statement crime. Besides, greenwashing is highly parallel with money laundering. In both types of crime, perpetrators launder the proceeds of crime they have committed and redirect them to the financial system. In addition, in order to hide the criminal activities in both types of crime, the perpetrators establish front businesses that do not engage in any trade or production activities and transfer funds through these companies. Examples of greenwashing are frequently encountered in every sector. In this study, the greenwashing actions have been discussed and the paradox of these actions has been evaluated. In addition, in order to prevent greenwashing some recommendations were made.
Küçük ve Mikro İşletmeler İçin Finansal Raporlama Standardı ile Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardının Genel Bir Karşılaştırması
Küçük ve Mikro İşletmeler İçin Finansal Raporlama Standardı ile Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardının Genel Bir Karşılaştırması
(A General Comparison of the Financial Reporting Standard for Small and Micro Enterprises and the Financial Reporting Standard for Large and Medium Enterprises)
- Author(s):Nurettin Özdemir, Elçin Dalkılıç, Tansel Hacihasanoğlu
- Language:Turkish
- Subject(s):Business Economy / Management, Public Administration, Accounting - Business Administration
- Page Range:63-85
- No. of Pages:23
- Keywords:Financial Reporting; financial information; business; Medium Enterprises; Large Enterprises; Small and Micro Enterprises;
- Summary/Abstract:The information that financial information users need in the decision-making process about the business is presented through financial statements prepared in accordance with financial reporting frameworks. Financial reporting frameworks, which include the principles of financial reporting, were prepared by public institutions at first, and then continued to be prepared by institutions authorized by public institutions. This process, carried out by the KGK, has gained momentum in recent years and has enabled the preparation of many financial reporting frameworks. With the publication of FRS for LMSE and finally FRS for SMSE, in addition to TAS/TFRS, almost all businesses are subject to a financial reporting standard. At this point, FRS for SMSE and FRS for LMSE, which are also the subject of the study, have a great importance. With the FRS for LMSE, which was prepared in accordance with the "think about the small ones first" approach in the EU Accounting Directive numbered 2013/34, 6,000 enterprises and 639,485 enterprises with the FRS for SMSE have been enabled to prepare financial statements that are realistic, meet their financial information needs and are comparable. In this study, in which different and similar applications are determined by comparing FRS for SMSE and FRS for LMSE; prepared financial statements, features of useful financial information, general principles of financial reporting, principles and principles regarding measurement, information on financial reporting basis (revenue, stocks, agricultural activities, financial instruments and equity, tangible fixed assets and intangible assets) were examined. Significant differences were identified between the two regulations in terms of maturity differences, borrowing costs, measurement principles and the scope of the sections. It is seen that the provisions in the FRS for SMSE regarding the stated areas provide ease of application to the enterprises compared to the provisions in the FRS for LMSE.
Gayrimenkuller ve Gerçeğe Uygun Değer Üzerine Yapılan Çalışmalar: Literatür İncelemesi
Gayrimenkuller ve Gerçeğe Uygun Değer Üzerine Yapılan Çalışmalar: Literatür İncelemesi
(A Review of the Literature on Studies on Properties and Fair Value Measurement)
- Author(s):Neşe Çoban Çelikdemir
- Language:Turkish
- Subject(s):Business Economy / Management, Financial Markets, Accounting - Business Administration
- Page Range:87-121
- No. of Pages:35
- Keywords:fair value; real estate; enterprises; capital market;
- Summary/Abstract:The purpose of the study is to examine the studies conducted regarding the fair value of the real estate held by the enterprises and to make suggestions for future studies. Again, especially in the USA, the UK, countries such as the fair value of many financial assets to have strong capital market performed on the studies on real estate, business facilities such as long-lived assets the fair value of a study it has been found that is more of. Again, it has been determined that the fair value method is more reliable, management is more conservative in this regard, it reduces earnings fluctuations and much more reliable estimates are presented if an external appraiser is used. When we look at the Turkish literature, it is seen that there are very few studies that are interested in the fair value of long-term assets of enterprises, most or almost all of them are related to investment properties. Half of the studies were related to how to be accounted for in accordance with the TAS 40 standard or how to measure it after the initial accounting, while the other half were content with identifying the issues that the foreign literature has studied and examined from the very beginning.
Nakit Akış Tablosu Oran Analizleri: Borsa İstanbul’da Bir Uygulama
Nakit Akış Tablosu Oran Analizleri: Borsa İstanbul’da Bir Uygulama
(Cash Flow Statement Ratio Analysis: An Application in Borsa Istanbul)
- Author(s):Mehtab Çelik, Bekir Elmas, Beyza Demir
- Language:Turkish
- Subject(s):Business Economy / Management, Economic history, Present Times (2010 - today), Accounting - Business Administration
- Page Range:123-145
- No. of Pages:23
- Keywords:businesses; financial performance; stakeholders; Borsa Istanbul; Cash Flow;
- Summary/Abstract:The financial performance of businesses is important for all stakeholders, especially lenders and investors. In particular, the ability to provide cash is taken into account in the evaluation of the financial performance of the enterprises. Since cash flow statements also provide information about the cash flows of the enterprises, they provide information that can be effective in the planning and decision-making processes when necessary analyzes are made. In this context, the aim of the study is to analyze the cash flow performances of 3 companies traded in BIST, namely FORD, TOFAŞ and KARSAN, for the period of 2020-2022 with cash flow rates. As a result of the research, it has been concluded that the cash flow performance of FORD is generally better than other companies as of the period considered.
İşletmelerin Piyasa Değerinin Karlılığa Etkisi: Bist Banka Dışı Likit 10 Endeksinde Bir Uygulama
İşletmelerin Piyasa Değerinin Karlılığa Etkisi: Bist Banka Dışı Likit 10 Endeksinde Bir Uygulama
(The Effect of the Market Value of Enterprises on Profitability: An Implementation in the BIST Non-Bank Liquid 10 Index)
- Author(s):M. A. İbrahim Sarıay
- Language:Turkish
- Subject(s):National Economy, Business Economy / Management, Financial Markets, Accounting - Business Administration
- Page Range:147-163
- No. of Pages:17
- Keywords:market value; businesses; Enterprises; national economies; globalization;
- Summary/Abstract:The integration of national economies and financial markets with globalization has led to the inadequacy of the traditional business management approach and the introduction of new models. Today, information has become a much more important factor for businesses than the traditional factors of production used in the production of goods and services. When the developmental stages of societies are examined, the industrial society has taken the place of the agricultural society and the information society has taken the place of the industrial society. In this period, which is described as the information age, the integration of financial markets and the formation of stock markets played an important role in determining the market values of enterprises and enabled the emergence of the values of the enterprises in the market as a whole. Despite the increasing importance of the market values of the enterprises, the market values are not included in the financial statements they submit through the accounting system. Therefore, the question of whether potential investors and other information users who are considering investing in businesses can evaluate whether the market value of businesses has an effect on the profitability ratios used in the analysis of financial performance, calculated with financial statement data, in their financial decisions. In other words, the effect of the market value of the enterprises on the profitability is a remarkable research topic. In this context, in order to examine the effect of the market value of the enterprises on the profitability, since it reflects the market value much better than other enterprises, it is included in the BIST Non-Bank Liquid 10 Index, which is traded on BIST Stars Market, has the highest market value and consists of 10 non-bank companies. businesses are considered.
COSO İç Kontrol Sisteminde Bilgi Teknolojisi
COSO İç Kontrol Sisteminde Bilgi Teknolojisi
(Information Technology in the COSO Internal Control System)
- Author(s):Hüseyin Özyiğit
- Language:Turkish
- Subject(s):Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
- Page Range:165-188
- No. of Pages:24
- Keywords:Information technology; accounting information; Internal Control System;
- Summary/Abstract:Information technology has become an indispensable bearer of accounting information, particularly in the worldwide information community, by playing an important role in the supply of new information. In addition, it helps business managers to perform internal control and risk management transactions effectively and efficiently. Information technology is also used in the evaluation of information technology-based control mechanisms. In this context, the aim of the study is to reveal the effect of the information technology governance framework on the internal control system. If the COBIT system is applied to the control environment component; It has been determined that managers can integrate their operational processes and overcome some of the limitations of the internal control system. As a result, information technologies; It is thought that it will help managers and auditors evaluate the technology-oriented internal control system and increase the awareness and importance of the use of information technology tools in the field of internal control.
Denetim ve Robotik Süreç Otomasyonu: Uygulanma Sürecindeki Engeller
Denetim ve Robotik Süreç Otomasyonu: Uygulanma Sürecindeki Engeller
(Auditing and Robotic Process Automation: Obstacles in Implementation Process)
- Author(s):Ersin Korkmaz, Yunus Doğan
- Language:Turkish
- Subject(s):Business Economy / Management, Economic development, Accounting - Business Administration
- Page Range:189-202
- No. of Pages:14
- Keywords:Auditing; automation systems; Robotic Process Automation;
- Summary/Abstract:In order to fully benefit from the advantages of the rapidly developing smart automation systems, both in all processes of the enterprises as a whole and in particular for the audit function, it is extremely important to identify the obstacles to the implementation of these systems and to develop appropriate solution proposals. In this context, it has been determined that there are few national studies on RPA, which is used as a new intelligent automation technology in the field of artificial intelligence, especially for the execution of audit activities. However, although such studies are scarce in Turkey and the usage area of RPA is not sufficient, it can be said that there may be important developments in this field for the future. In this context, the aim of the study is to reveal the contribution of RPA to the audit processes and to determine the issues that may prevent the use of RPA in the execution of audit activities. For this purpose, firstly, the studies in the domestic and foreign literature on the use of RPA in audit activities are included in the study. Then, what RPA is, its contribution to the development process and RPA's audit processes are tried to be explained. Finally, in the conclusion part, some suggestions were made based on the current studies and the evaluations made.
Muhasebe Denetiminde Yapay Zekâ Teknolojisine Geçiş
Muhasebe Denetiminde Yapay Zekâ Teknolojisine Geçiş
(Transition to Artificial Intelligence Technology in Accounting Audit)
- Author(s):Mehmet Göl
- Language:Turkish
- Subject(s):Accounting - Business Administration, ICT Information and Communications Technologies
- Page Range:203-220
- No. of Pages:18
- Keywords:Accounting Audit; Artificial Intelligence Technology; AI;
- Summary/Abstract:“Artificial Intelligence (AI)” is a magnificent concept that never loses its currency, and whose value is always increasing, which is closely related to all human beings, without distinction from 7 to 70. Significant developments in artificial intelligence technologies took place in the 1900s, leaving a great potential for the period we live in. In today's world, we see the applications of artificial intelligence technologies in agriculture, health services, security, e-commerce, transportation, automotive, accounting, auditing, in short, in all sectors. This study aims to present how artificial intelligence technologies have affected the Audit profession until today and how these disciplines can be affected by artificial intelligence technologies in the developing process, while giving information about the potential benefits and risks to be taken, it is evaluated whether the world is ready for audit in Artificial Intelligence Technologies.
21. Yüz Yılda Dijital Denetim ve Dijital İkiz: Dijital Denetimin İşletmelere Olan Yansımaları ve Dijital İkiz Üzerine Bir Değerlendirme
21. Yüz Yılda Dijital Denetim ve Dijital İkiz: Dijital Denetimin İşletmelere Olan Yansımaları ve Dijital İkiz Üzerine Bir Değerlendirme
(Digital Audit and Digital Twin in the 21st Century: the Reflections of Digital Audit on Businesses and an Evaluation on the Digital Twin)
- Author(s):Mehmet Ös
- Language:Turkish
- Subject(s):Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
- Page Range:221-236
- No. of Pages:16
- Keywords:Digital Audit; Businesses; digitalization; enterprises; technological developments;
- Summary/Abstract:Especially with the effect of the last industrial revolution, it is seen that the production models of the enterprises have evolved towards digitalization. With the start of the transition to mass production with the effect of the first industrial revolution, and with Industry 4.0, which is the last industrial revolution, it has turned into an area where technological developments are used intensively in other departments within the enterprise, especially in production lines (Lenka, et al., 2017: 92- 93). As a result of this change and transformation, companies' production, logistics, marketing, R&D, accounting and so on. It is observed that there are changes in the way of doing business in many departments. In addition to these changes in business conduct, it is considered that there are differences in the legal infrastructure of the enterprises without any boundaries. It is seen that there are significant increases in the legal status and free float rates of the enterprises with the innovations they experience in the production stages. In this way, it is thought that the legal structures of businesses have been changed, and the creation of financial statements in businesses with the addition of digital innovations in addition to their multinational structures, and the transparent auditing of these statements created accordingly, is increasing its importance day by day. The increase in the intra-company partnership structures has also increased the importance of protecting the loss of rights in each partner. In this respect, the audit processes of companies with a high free float ratio have gained more importance than non-public companies.
Denetimde Yeni Bir Yaklaşım: Çevik Denetim
Denetimde Yeni Bir Yaklaşım: Çevik Denetim
(A New Approach in Auditing: Agile Audit)
- Author(s):Emine Serap Kurt
- Language:Turkish
- Subject(s):Economy, Accounting - Business Administration
- Page Range:237-252
- No. of Pages:16
- Keywords:Auditing; Agile Audit; audit process;
- Summary/Abstract:In this study, which was carried out to determine the effect of the philosophy of agility on the audit process, first of all, a literature review was conducted and the research gap was determined. The sources were analyzed with the document analysis method and the findings were interpreted. The conclusion part was prepared in a way to include the important findings of the research and the study was completed.
Bağımsız Denetim Kalitesi ve Kalite Yönetim Standartları
Bağımsız Denetim Kalitesi ve Kalite Yönetim Standartları
(Independent Audit Quality and Standard on Quality Management)
- Author(s):Emrah Yıldız
- Language:Turkish
- Subject(s):Business Economy / Management, Accounting - Business Administration
- Page Range:253-287
- No. of Pages:35
- Keywords:Quality Management; Audit; Independent Audit Quality;
- Summary/Abstract:Bağımsız denetim firmalarının gerçekleştirdiği denetim faaliyetinin kalitesi, denetime tabi şirket, denetim şirketi ve diğer ilgili kullanıcılara sağlayacağı katkı açısından önem arz etmektedir. Denetim faaliyetinin, Bağımsız Denetim Standartlarına göre yürütülmesi ile denetim kalitesi arasında güçlü bir ilişki bulunmaktadır. Bağımsız denetim kalitesi ile ilgili mevcut uygulama olan Kalite Kontrol Standardı 1’e (KKS 1) göre denetim şirketleri, kendisinin ve personelinin, mesleki standartlara ve yürürlükteki mevzuat hükümlerine uygunluk sağladığı konusunda makul güvence sağlayan bir kalite kontrol sistemi kurmak ve bu sistemin devamlılığını sağlamalıdır. Ocak 2023’de yayımlanan Resmi Gazete ile bağımsız denetim şirketlerinin tabi olduğu KKS 1 yerini kalite yönetim standartlarına bırakmıştır. Buna göre, yayımlanan kalite yönetim sistemlerinin (KYS) 31.12.2023 tarihi itibarıyla tasarlanması ve uygulanması gerekmektedir. KYS 1; denetim şirketinin, kalitesi gözden geçirilmesi gereken denetimlere yönelik sorumluluklarının belirlenmesine yönelik hususları; KYS 2 ise denetimin kalitesini gözden geçirecek kişinin seçilmesi, liyakati ve söz konusu gözden geçirmenin yürütülmesi ve belgelendirilmesine ilişkin hususları düzenlemektedir. Bu bilgiler doğrultusunda bu çalışmada denetim kalitesi, denetim kalitesinin önemi ve kaliteyi etkileyen başlıca faktörler ile birlikte kalite yönetim sistemleri ve bağımsız denetim standartlarında meydana gelen değişiklikler ele alınmıştır.
Kilit Denetim Konuları: Borsa İstanbul’a Kayıtlı Tekstil Sektöründe Faaliyet Gösteren Şirketler Üzerine Bir Araştırma
Kilit Denetim Konuları: Borsa İstanbul’a Kayıtlı Tekstil Sektöründe Faaliyet Gösteren Şirketler Üzerine Bir Araştırma
(Key Audit Matters: A Research on Companies Operating in the Textile Sector Registered to Borsa Istanbul)
- Author(s):Murat Kurtlar
- Language:Turkish
- Subject(s):Business Economy / Management, Accounting - Business Administration
- Page Range:289-302
- No. of Pages:14
- Keywords:key audit matters; audit; transparency; Textile Sector; Borsa Istanbul;
- Summary/Abstract:It is extremely important to report key audit matters in order to ensure transparency in the audit and provide relevant information. For this purpose, International Standard on Auditing (IAS) 701 was published on 09.03.2017. According to ISA 701, it is mandatory to present key audit reports in independent audit reports. Key audit matters (KAM) are those that are of most importance in the current period's financial statements. Reporting these issues by the auditor will increase the value of communication with target users. In this study, the key audit issues reported by companies operating in the textile sector in Borsa Istanbul (BIST) in their financial statements for 2021 are examined. Shares of accounts related to key audit matters were calculated on the basis of account group and main group. As a result of the calculations, it has been determined that the shares of the accounts related to the key audit matters reported in the account group and the main group are at a significant level.
Büyükşehir Belediyelerinde Sürdürülebilirlik Raporlaması
Büyükşehir Belediyelerinde Sürdürülebilirlik Raporlaması
(Sustainability Reporting in Metropolitan Municipalities)
- Author(s):Abdulkadir Akan, Utku Şendurur
- Language:Turkish
- Subject(s):Business Economy / Management, Environmental interactions, Accounting - Business Administration, Socio-Economic Research
- Page Range:303-329
- No. of Pages:27
- Keywords:Metropolitan Municipalities; Turkey; Sustainability Reporting;
- Summary/Abstract:Within the scope of the study, the annual activity reports and sustainability reports, if any, shared by 30 metropolitan municipalities serving in Turkey in 2020 were examined. The explanations in these reports published by metropolitan municipalities were evaluated with the content analysis method and the sustainability reporting scores were determined. Sustainability reporting scores are calculated according to these three dimensions: economic, social and environmental, both separately and by taking the sum of these scores. The data obtained as a result of the calculations were compared with each other by using statistical methods such as multiple linear regression, independent t-tests and anova, and it was analyzed whether there was a relationship between them and whether there was a significant difference between the determined groups. According to the result of the study, it was examined that the total sustainability score dependent variable had a moderate, positive and significant relationship with the size independent variable, and a strong positive and significant relationship with the political structure independent variable. No significant relationship was found with the variables of mission and vision, leverage ratio, liquidity and educational status
