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Günümüz ekonomisinde işletmeler arası rekabetin ve toplumun sosyal ve çevresel farkındalığının artması ile birlikte, sürdürülebilir olma artık işletmelerin en temel amacı haline gelmiştir. Artık paydaşlar, geleneksel raporlamanın yanında, işletmelerin sosyal ve çevresel faaliyetleri ile ilgili bilgi verdikleri sürdürülebilirlik raporlamasını da talep etmektedirler. Geleceğin muhasebe meslek mensupları, yöneticileri, işletme sahipleri ve kamu çalışanları olmaya aday muhasebe öğrencilerinin de bu raporlama sistemi hakkında bilgi sahibi olması son derece önem arz etmektedir. Bu çalışmada sürdürülebilirlik raporlaması hakkında, öğrencilerin algı düzeylerinin ölçülmesi amaçlanmış ve ortaya çıkan sonuçlar birbiri ile karşılaştırılmıştır. Çalışmada Ağrı İbrahim Çeçen Üniversitesi İktisadi ve İdari Bilimler Fakültesinin farklı bölümlerinde ve sınıflarında öğrenim gören öğrencilerinin sürdürülebilirlik raporlaması hakkındaki algı düzeylerini ölçmek üzere toplam 106 öğrenciye bir anket uygulanmıştır. Çalışma sonuçlarına göre, öğrencilerin sınıfları, bölümleri, cinsiyetleri ve staj durumlarına göre, gruplar arasında istatistiki olarak anlamlı farklılıklar bulunamamıştır. Öğrenciler derslerde sürdürülebilirlik raporlamasından çok az bahsedildiğini belirtmiş ve bu konuda derslerde daha fazla uygulama yapılmasını gerektiğini söylemişlerdir Nowadays, sustainability becomes the main purpose of the firms with increased competition and social and environmental awareness. Now, stakeholders request sustainability reporting includes social and environmental informations about firms operation along with traditional reporting. It is so important that students who are futures accountants, managers, firm owners and public officers should have knowledge about this reporting system. In this study it is aimed to measure the University students’ level of perceptions about sustainability reporting and results are compared with each other. In this study, sum of 106 Ağrı İbrahim Çeçen University students which are at different departments and classes were choosen and implemented a survey to measure the level of perceptions about sustainability reporting. The results of the study could present no statistically significant differences between the student groups according to their classes, departments, gender and internship status. Students specified that, sustainability reporting was taught a little in the courses and more practice about sustainability reporting should be involved in the classes.

Bu çalışma 3-5 Mayıs 2018 tarihlerinde Ankara'da gerçekleşen Uluslararası Kültür ve Bilim Kongresi'nde aynı başlıkla sunulan bildirinin genişletilmiş halidir. Bildiri, özet metin kitabında basılmıştır (www.ukbk.org).