Arzu Özsözgün Çalışkan

How accounting and accountants may contribute in sustainability

Purpose – The main purpose of this paper is to illustrate the role of accounting and accounting professionals in sustainability by conducting an in-depth literature review. Design/methodology/approach – This is a review-based article that does not contain empirical research. A comprehensive literature research was conducted by using online databases of selected scientific publishers and using keywords such as accounting, accounting professionals, sustainability, sustainability reporting and sustainability accounting. In addition to that, web pages of the accounting regulatory bodies and four big audit companies were also investigated. Findings – Based upon the literature survey, it can be said that there is a lack of defining the relationship between the sustainability concept and accounting and also potential solutions to overcome the problems which create challenges for accounting and accounting professionals. Research limitations/implications – The only limitation of the study can be explained as it be...

An empirical research about whistleblowing behavior in accounting context

Purpose – The purpose of this study is to analyze whether whistleblowing is a fact among accounting professionals when there is a serious wrongdoing at the workplace and to investigate the differences between accounting professionals about whistleblowing intention according to demographic variables. This paper reviews whistleblowing behavior in the context of professional accounting in Turkey. This study discusses whistleblowing event and analyzes it by using the scenario technique. Design/methodology/approach – Three whistleblowing scenarios were used and participants were asked to indicate the likelihood that the individual in the scenario would blow the whistle. Participants indicated blowing the whistle action on a seven-point likert-type of scale for the given scenario. Findings – The main hypothesis is the differences between whistleblowing behavior of accounting professionals in relation to such demographic characteristics as working conditions, total tenure, gender, age, membership and number of c...

Reputation Indicators of Participating Companies to United Nations Global Compact

UN Global Compact initiative is a universally accepted set of principles that presented for businesses. The aim behind the principles is encouraging businesses to align their operations and strategies with committed values in the areas of human rights, labor, environment, and anti-corruption. It seems to be presented for business, but also governments, labor, civil society organizations could be part of this initiative. Compared to the past, stakeholders, especially customers, consider the results of business activities on the environment and society to buy firms’ services and goods. Companies that provide positive contributions to not only economy but also environment and society gain reputation in the eyes of their stakeholders, and reputation is the most important asset of today’s corporations in the construction of competitive advantages. The purpose of this study is to examine corporate reputation components of companies in Turkey that are the members of Global Compact initiative. For this study, a content analysis will be conducted to determine reputation practices by investigating companies.

UN Global Compact and Code of Conduct: The Case of Turkey

The United Nations Global Compact initiative is a universally accepted set of principle that presented for businesses. The aim behind the principles is encouraging businesses to align their operations and strategies with committed values. Not only business but also governments, labor, civil society organizations could be part of this initiative. The principles are not code of conduct; it could be accepted as a frame to persuade companies to perform in the direction of globally shared values. This paper analyzes if there is any common ground or differences between the companies’ code of conduct and the UN global compact principles. For the purpose, companies that participate in the global compact initiative from Turkey will be analyzed. This study may be useful for managers to realize the relation between Global Compact principles and code of conduct to create a company that really internalize these principles.

Company Policies to Adapt Climate Change Plan: A Case Study on Turkey

Abstract Purpose Climate change is the global problem that threatens the next generations, and results in serious environmental and socioeconomic issues. Countries have agreed to adopt a new climate agreement in 2015 at the Paris Conference. This chapter analyzes the corporate actions of how companies in Turkey will adapt themselves to COP21 needs, what does the agreement require to do in the Turkey’s companies to do, and determines what objectives are needed of Turkey’s Intended Nationally Determined Contribution. Design/methodology/approach A comprehensive literature research is conducted in order to understand the effects of climate change on companies’ course of actions. The qualitative study is to understand Turkey’s companies’ policies about climate change. Findings Companies should have capacity to make the planet sustainable and create alternative solutions to social problems by mobilizing resources and making investments. In Turkey, companies have the responsibility to continue its sustainable development process. In many sectors, Turkey has additional policies and strategies about energy, industry, transport, buildings, agriculture, waste, and forestry. Research limitations/implications This research is a theoretical study about companies’ policies and strategies to comply with climate change in the case of Turkey. For further studies, researchers can make comparisons between companies’ contributions. Practical implications This study may be useful for the board of directors and managers since they should become aware of understanding of the climate change effects. Stakeholders are looking directly at companies how they manage these challenges to use resources. The problem is in the interests of everyone, but companies have major responsibility to do something else. Organizations can have sustainability efforts by understanding the threats and opportunities of climate change. Originality/value This study is valuable and attractive to give comparison about practicing strong legal framework and clear rules, long-term approach, connection with sustainable development goals.

Inseparable Parts of Sustainability: Business, Climate Change, and Integrated Reporting

Abstract Purpose Climate change is one of the most major risks facing today’s companies. Evaluating the climate change risks and opportunities which are related to a company’s operations is important for both the companies and their stakeholders’ sustainability, as a whole. Thereby, from theoretical perspectives, the primary objective of the chapter is to illustrate the role of integrated reporting for business in climate change and the management of the risks and opportunities associated with climate change. Design/methodology/approach An extensive literature research is conducted in order to understand the relationship between integrated reporting and business role in climate change and also the role of reports in managing the risks and opportunities associated with climate change. Findings A company that successfully addresses the way in which it affects and is affected by climate change could manage its risk properly and also provide a positive contribution to the creation of more sustainable world and governments’ climate change goals. Research limitations/implications The research is a theoretical study; for further studies, empirical studies can be conducted to understand the role of integrated reporting to manage the risks and opportunities associated with climate change. Practical implications This study may be useful for managers and governmental agencies in realizing the role between integrated reporting and its contribution to being a sustainable firm and in managing effects of climate change. Originality/value There is lack of studies that analyze the role of integrated reporting and the managing of risks and opportunities associated with the climate change. Examining the issue will add value to the literature in this area.

Ethical Dilemmas and Decision Making in Accounting

Accountants have a crucial role to play in today’s global business life as they are key providers of financial information to investors, lenders and other stakeholders of companies. They are expected to maintain records of reliable and trustworthy information and also to behave in responsibly while carrying out their professional duties. On another hand, the recent financial reporting scandals indicate that like other professions, accountants also can face ethical dilemmas and behave unethically (which has resulted in the loss of reputation for some accountants and almost damaged the profession to a serious extent). Another issue is decision making in accounting which has some ethical dilemmas, a situation requiring more than just technical competence. For this reason, an understanding of the ethical decision making environment in which accountants function is important. In this study, the importance of ethics in the area of accounting, the ethical dilemmas and ethical decision making process which accountants confront are discussed extensively in order to enable our readers to understand the issues and suggest responsible solutions for dealing with them.

Factors influencing the accounting profession career choice: evidence from an emerging economy

This study investigated the skills that are considered necessary in an accounting career and the factors that influence the career choice of accountants in an emerging economy. Using a sample of 643 accountants, the study established that contribution to personal development and society and difficulties in obtaining a CA licence were the most important factors influencing the accounting professional career choice in Turkey. Furthermore, analytical skills and perseverance were perceived to be the most important skills necessary in an accounting career.

İNTERNET BANKACILIĞINI KULLANMA KARARINI ETKİLEYEN FAKTÖRLER: TÜRK BANKA MÜŞTERİLERİ ÜZERİNE BİR ARAŞTIRMA

Internet bankaciligi yaklasik 14 yil once, bankacilik hizmetlerinin sunulmasinda internetin kullanilmaya baslanmasi ile gelisen alternatif bir dagitim kanalidir. Sozkonusu dagitim kanali gerek bankalara gerekse de musterilere sundugu onemli faydalar nedeniyle dunya genelinde ozel bir ilgi gormektedir. nternet bankaciliginin bankalara sagladigi temel faydanin faaliyet giderlerinde tasarruf saglamasi oldugu soylenebilir. Para cekme ve yatirma disindaki hemen hemen tum bankacilik islemlerinin internet baglantisi olan herhangi bir yerden, herhangi bir zamanda gerceklestirilmesi ise bu dagitim kanalinin musterilere sundugu en temel fayda olarak karsimiza cikmaktadir. Bu calismada banka musterilerinin internet bankaciligini kullanma ve kullanmama kararina etki eden faktorlerin tespit edilmesi amaclanmistir. Bu amacla bir anket calismasi gerceklestirilmistir. Calisma ile ulasilan sonuclara gore bankalarin yasanabilecek guvenlik sorunlarin onlenmesine yonelik tedbirler almalarinin bu dagitim kanalinin kullanimini daha da yayginlastiracagi soylenebilir.