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ACCOUNTING REGULATIONS: WHO CALLS THE SHOTS?

Yıl 2018, Sayı: 39, 20 - 29, 28.09.2018
https://doi.org/10.17498/kdeniz.415104

Öz

This paper centres on recent
scholarly works on the effects of politics and ideology on accounting
regulations.  Some of the works which are
contained by this paper investigate USA politics and accounting relation whereas
others examine accounting regulations and ideology in China. The purpose of the
paper is to focus on the studies -penned after 2005- which are thought to have
explained the multi-dimensional and complicated relationship between accounting
and politics\ideology. Thus, it purposely centres on the works allowing the
researcher to analyse comparatively the two opposite poles of the economic life
of the world, namely USA and China. The paper adopts a descriptive method that
summarizes, conveys and introduce the works in question to researchers for
discussion and further investigation.
 

Kaynakça

  • Referans1: AHMAD, A. (2015), “Lobbying in Accounting Standards Setting”, Global Journal of Management and Business Research: D. Accounting and Auditing, 15 (3), 32 – 36.
  • Referans2: ANDREW, J., CORTESE, C. (2013), “Free Market Environmentalism and The Neoliberal Project: The Case of the Climate Discourse Standards Board”, Critical Perspectives on Accounting, 24 (6), 397-409.
  • Referans3: BORATAV, K. (2016), Türkiye İktisat Tarihi, İmge Kitapevi Yayınları, İstanbul.
  • Referans4: BROWN, P., TARCA, A. (2001), “Politics, Processes and the Future of Australian Accounting Standards”, Abacus A Journal of Accounting Finance and Business Studies, 37(3), 267-296.
  • Rreferans5: COOPER, C. (1995), “Ideology, Hegemony and Accounting Discourse: A Case Study of the National Union of Journalists”, Critical Perspectives on Accounting, 6 (3), 175-209.
  • Referans6: DING, S., GRAHAM, C. (2007), “Accounting and the Reduction of State-Owned Stock in China”, Critical Perspectives on Accounting, 18 (5), 559-580.
  • Referans7: EZZAMEL, M., XIAO, J. Z., PAN, A. (2007), “Political Ideology and Accounting Regulation in China”, Accounting, Organizations and Society, 32, 669–700.
  • Referans8: GIPPER, B., LOMBARDI, B., J. SKINNER, D. (2013), The Politics of Accounting Standard-Setting: A Review of Empirical Research, Australian Journal of Management Conference, University of Melbourne, Australia.
  • Referans9: LEFTWICH, R. (1990), “Aggregation of Test Statistics: Statistics vs. Economics”, Journal of Accounting and Economics, 12 (1-3), 37-44.
  • Referans10: MASON, R. O. (1980), “Discussion of The Roles of Accounting in Organizations and Society” Accounting, Organizations and Society, 5 (1), 29–30.
  • Referans11:SUNDER, S. (1988), “Political Economy of Accounting Standards”, Journal of Accounting Literature, 7, 31-41.
  • Referans12: U.S. Securities and Exchange Commission Official Website, 01.01.2018. https://www.sec.gov/about.shtml
  • Referans13: WATTS, R. L. (1977), “Corporate Financial Statements: A Product of the Market and Political Processes”, Australian Journal of Management, 2, 53-75.
  • Referans14: WATTS, R. L., ZIMMERMAN, J. L. (1978), “Towards a Positive Theory of the Determination of Accounting Standards”, The Accounting Review, 53, 112-134.
  • Referans15: WATTS, R. L. (2006), “What has the Invisible Hand Achieved?”, Accounting and Bussiness Research, 36 (1), 51-61.
  • Referans16: XU, L. (2014), Exploring the Role of Accounting in Hegemonic Change: The Case of China from 1949-1992, University of Wollongong Scool of Accounting, Economics and Finance Faculty of Business, Unpublished PhD Thesis, Australia.
  • Referans17: YEE, H. (2012), “Analyzing the State-Accounting Profession Dynamic: Some Insights from the Professionalization Experience in China”, Accounting, Organizations and Society, 37 (6), 426-444.

Muhasebe Düzenlemeleri: Kontrol Kimde?

Yıl 2018, Sayı: 39, 20 - 29, 28.09.2018
https://doi.org/10.17498/kdeniz.415104

Öz

Bu makale, muhasebeye ilişkin
düzenlemeler üzerindeki siyasal ve ideolojik etkileri araştıran güncel akademik
çalışmalara odaklanmaktadır. Ele alınan çalışmaların kimisi ABD'deki politika
ve muhasebe arasındaki ilişkiye odaklanırken diğerleri Çin'deki muhasebe
düzenlemeleri ile ideoloji arasındaki ilişkileri incelemektedir. Makalenin
amacı, 2005 yılı sonrası eleştirel muhasebe literatüründe yer alan; muhasebe
ile politika ve ideoloji arasındaki karmaşık ilişkiyi çok boyutlu  açıkladığı düşünülen ve günümüz iktisadi
dünyasının iki zıt kutbunu temsil eden ABD ile Çin arasında karşılaştırmalı bir
analiz olanağı sunan kimi çalışmaları tanıtarak ve özetleyerek araştırmacıların
ilgisine ve tartışmasına sunmaktır. 

Kaynakça

  • Referans1: AHMAD, A. (2015), “Lobbying in Accounting Standards Setting”, Global Journal of Management and Business Research: D. Accounting and Auditing, 15 (3), 32 – 36.
  • Referans2: ANDREW, J., CORTESE, C. (2013), “Free Market Environmentalism and The Neoliberal Project: The Case of the Climate Discourse Standards Board”, Critical Perspectives on Accounting, 24 (6), 397-409.
  • Referans3: BORATAV, K. (2016), Türkiye İktisat Tarihi, İmge Kitapevi Yayınları, İstanbul.
  • Referans4: BROWN, P., TARCA, A. (2001), “Politics, Processes and the Future of Australian Accounting Standards”, Abacus A Journal of Accounting Finance and Business Studies, 37(3), 267-296.
  • Rreferans5: COOPER, C. (1995), “Ideology, Hegemony and Accounting Discourse: A Case Study of the National Union of Journalists”, Critical Perspectives on Accounting, 6 (3), 175-209.
  • Referans6: DING, S., GRAHAM, C. (2007), “Accounting and the Reduction of State-Owned Stock in China”, Critical Perspectives on Accounting, 18 (5), 559-580.
  • Referans7: EZZAMEL, M., XIAO, J. Z., PAN, A. (2007), “Political Ideology and Accounting Regulation in China”, Accounting, Organizations and Society, 32, 669–700.
  • Referans8: GIPPER, B., LOMBARDI, B., J. SKINNER, D. (2013), The Politics of Accounting Standard-Setting: A Review of Empirical Research, Australian Journal of Management Conference, University of Melbourne, Australia.
  • Referans9: LEFTWICH, R. (1990), “Aggregation of Test Statistics: Statistics vs. Economics”, Journal of Accounting and Economics, 12 (1-3), 37-44.
  • Referans10: MASON, R. O. (1980), “Discussion of The Roles of Accounting in Organizations and Society” Accounting, Organizations and Society, 5 (1), 29–30.
  • Referans11:SUNDER, S. (1988), “Political Economy of Accounting Standards”, Journal of Accounting Literature, 7, 31-41.
  • Referans12: U.S. Securities and Exchange Commission Official Website, 01.01.2018. https://www.sec.gov/about.shtml
  • Referans13: WATTS, R. L. (1977), “Corporate Financial Statements: A Product of the Market and Political Processes”, Australian Journal of Management, 2, 53-75.
  • Referans14: WATTS, R. L., ZIMMERMAN, J. L. (1978), “Towards a Positive Theory of the Determination of Accounting Standards”, The Accounting Review, 53, 112-134.
  • Referans15: WATTS, R. L. (2006), “What has the Invisible Hand Achieved?”, Accounting and Bussiness Research, 36 (1), 51-61.
  • Referans16: XU, L. (2014), Exploring the Role of Accounting in Hegemonic Change: The Case of China from 1949-1992, University of Wollongong Scool of Accounting, Economics and Finance Faculty of Business, Unpublished PhD Thesis, Australia.
  • Referans17: YEE, H. (2012), “Analyzing the State-Accounting Profession Dynamic: Some Insights from the Professionalization Experience in China”, Accounting, Organizations and Society, 37 (6), 426-444.
Toplam 17 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Ahmet Terzi

Yayımlanma Tarihi 28 Eylül 2018
Gönderilme Tarihi 13 Nisan 2018
Yayımlandığı Sayı Yıl 2018 Sayı: 39

Kaynak Göster

APA Terzi, A. (2018). Muhasebe Düzenlemeleri: Kontrol Kimde?. Karadeniz Uluslararası Bilimsel Dergi, 39(39), 20-29. https://doi.org/10.17498/kdeniz.415104