BÜYÜK SORGULAMA: MUHASEBE VE ŞİDDET İLİŞKİSİ

Yıl 2018, Cilt: 20 - MODAV 15. Uluslararası Muhasebe Konferansı Özel Sayısı, 15 - 32, 27.12.2018

R. Şebnem Yaşar Süleyman Yükçü

Öz

Kapitalizmin yayılmacı mantığı, zenginlik arayışını toplumlar için en önemli ve yüce amaç haline getirmiştir. Bazı çevreler muhasebenin, kapitalist ekonominin doğasında var olan sömürüyü, gerekli ve normal olarak nitelendirdiği ve kapitalist ekonomiyi meşrulaştırdığı için şiddeti destekleyen bir yapı olduğunu öne sürmektedir. Muhasebenin, ekonomik etkinliği ve kârlılığı diğer tüm unsurların üzerine çıkarttığı, ölümden ve yıkımdan kâr etmenin sağlık hizmetlerinden kâr etmek kadar makul görülmesini sağladığı ve bu bağlamda “kirli kâr” ile “temiz kâr” arasında bir ayrım yapmadığı iddia edilmektedir. Bu çalışmanın amacı, bu iddiaların doğruluk derecesini tartışmaya açmak ve farklı çevrelerin görüşlerini ortaya koyarak yargıya varılmasına katkı sağlamaktır.

Anahtar Kelimeler

Muhasebe, şiddet, savaş, rasyonalite

DEEP PROBE: THE RELATIONSHIP BETWEEN ACCOUNTING AND VIOLENCE

Öz

Expansionary logic of capitalism has made the search for wealth the most important and supreme goal for the societies. Some argue that accounting is a structure that promotes violence because it qualifies the inherent exploitation within the capitalist economy as necessary and normal and legitimizes the capitalist economy. It is claimed that accounting values economic activity and profitability above all other elements, makes profiting from death and destruction as reasonable as profiting from health care services, and in this context does not make a distinction between “dirty profit” and “clean profit”. The purpose of this study is to open these claims up for discussion and to contribute to the attainment of a judgment by setting out different opinions.

Anahtar Kelimeler

accounting, violence, war, rationality

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