会計専門家のサステナビリティ報告に対する認識：経験・世代・研修の役割
Accounting Professionals’ Perceptions of Sustainability Reporting: The Roles of Experience, Generations, and Training (原題)
BURCU NAZLIOĞLU
🤖 gxceed AI 要約
日本語
トルコのTSRS義務化初期における公認会計士391名へのサーベイ。既存枠組みと新興イニシアチブの2知識次元を確認したが知識水準は低く、実務経験者は44.2%にとどまった。持続可能性研修が知識・経験双方の最強の相関要因（経験のオッズ比約7）であり、規制だけでは知識・実務ギャップは埋まらないと示唆する。
English
Survey of 391 Turkish certified public accountants in the early years of mandatory TSRS reporting. Knowledge was low (means 2.0–2.5/5) and only 44.2% had hands-on framework experience; prior sustainability training was the strongest correlate of both knowledge and practice (OR≈7 for experience). Findings reveal a knowledge–practice gap that regulation alone is unlikely to close.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
SSBJ基準の適用開始を控える日本でも、開示実務を担う会計・保証人材の知識ギャップと研修投資の重要性を示す示唆となる。監査法人・職業団体の人材育成策の参考になる。
In the global GX context
As ISSB-aligned standards (TSRS, SSBJ, CSRD) roll out globally, this study quantifies the practitioner-capacity bottleneck: training, not regulation, drives reporting readiness. Relevant to assurance-market development and professional-body policy worldwide.
👥 読者別の含意
🔬研究者:制度的理論と世代論を組み合わせ、研修が知識・実務の主要因であることを実証した点が参考になる。
🏢実務担当者:開示対応の成否は研修投資と実務経験の蓄積に依存することを示す。
🏛政策担当者:義務化だけでは実務能力が伴わず、職業団体・教育への政策的支援が必要と示唆される。
📄 Abstract（原文）
Drawing on institutional theory, complemented by legitimacy, stakeholder, and generational perspectives, this study examines the sustainability reporting knowledge, practical experience, and role perceptions of accounting professionals in Türkiye during the first years of mandatory reporting under the Turkish Sustainability Reporting Standards (TSRS). Survey data were collected from 391 certified public accountants in Ankara using an instrument adapted from Bakarich et al. (2023). Split-sample factor analyses supported two correlated knowledge dimensions, established reporting frameworks, and emerging/global initiatives, although the global fit of the measurement model remained questionable. Knowledge was low (means 2.0–2.5 on a five-point scale), and only 44.2% of respondents reported hands-on experience with any framework. Non-parametric tests with Holm correction and robust regression models showed that prior sustainability training was the strongest correlate of both knowledge and practical experience (odds ratio≈7 for experience). The association between postgraduate education and knowledge weakened once training was controlled for. Younger and less-tenured professionals reported greater knowledge of established frameworks but not of emerging initiatives, and practical experience did not accumulate with tenure. Gender, sector, and firm size had no independent associations. About 60% of respondents saw sustainability reporting and assurance as within the profession’s remit, while about 30% were undecided, mainly those with the least knowledge. The findings point to a knowledge–practice gap that regulation alone is unlikely to close and suggest that training, education, and professional bodies may be key levers for preparing the profession.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.25295/fsecon.1844186first seen 2026-10-30 05:05:18 · last seen 2026-11-06 05:01:38
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