Özet:

Integrated reports are reports that contain financial and non-financial data or information belonging to an enterprise in a meaningful way. Therefore, the personnel, who will take part in the preparation and the presentation of these reports, must have sufficient training and experience in accounting theory and applications. Since many problems may occur during the integrated reporting process, it is of great importance for accounting professionals to take part in this process. In addition, professional accountants, who will take part in the preparation and the presentation of integrated reports, must have the necessary knowledge about integrated reporting. This study, which aimed to determine the awareness level of professional accountants about integrated reporting, presented the results of a survey-based research conducted on professional accountants who continue their activities in Kayseri.

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