Araştırma Makalesi
BibTex RIS Kaynak Göster

REFLECTIONS ON THE PRACTICABILITY OF SOCIAL ACCOUNTING

Yıl 2021, Cilt: 21 Sayı: 63, 183 - 202, 01.04.2021

Öz

Having failed to represent the total value and effect created by accounting entities (companies), financial
accounting has targeted only the objective of shareholder wealth maximization in the extreme
financialization process of 1980’s onwards and pushed other stakeholders, the society and nature affected
by the organizational behaviour largely beyond its visual range. The aforementioned financial accounting
failure stemming from the necessity of structural adjustment to globalization, neoliberalism
and particularly financialization processes could have been overcome by social accounting practices.
Within this context, accounting are able to reflect total value and effect generated by companies, form
a stakeholder constituency including almost the whole society, reduce the unilateral dependence of
executive management upon the capital owners (shareholders) and finally account for the corporate
performance to the society and even future generations in addition to the capital owners and govern
participation, transparency and accountability processes truly and efficiently. In the final analysis, critical
and social accounting approaches and practices have constructed an accounting reality corresponding
more adequately to the economic and social reality. Thus, accounting as a social, economic, political
and institutional practice and profession can assume a credible and fair mediating or intermediary
function for resolving major social, environmental and economic exchange problems in the eyes of the
society and humanity. This research study seeks to demonstrate within the context of relevant social/
historical facts and cases that nonfinancial accountings and specifically social accounting have both
theoretically and practically been realized or realizable with all its key strengths and weaknesses, and
were and could be applicable not only for the social economy but also for the whole economy.

Kaynakça

  • Belkaoui, A. (1984). Socio-Economic Accounting. Westport-Connecticut: Quorum Books.
  • Birkin, F., Edwards P. ve Woodward, D. (2005). Accounting’s contribution to a cultural evolution. Critical Perspectives on Accounting 16.
  • Briloff, A.J. (1972). Unaccountable Accounting: Games Accountants Play. New York: Harper and Row Publishers.
  • Briloff, A.J. (1976). More Debits than Credits: The Burnt Investor’s Guide to Financial Statements. New York: Harper and Row Publishers.
  • Brown, L. ve Hicks, E. (2013). Stakeholder Engagement in the Design of Social Accounting and Reporting Tools. Ed. Mook, L. Accounting for Social Value içinde (ss.85-116). Toronto-Canada: University of Toronto Press.
  • Brown, J. (2009). Democracy, sustainability and dialogic accounting technologies. Critical Perspectives on Accounting 20, 313-42.
  • Contrafatto, M. ve Bebbington J. (2013). Developing Techniques for Stewardship: A Scottish Study. Ed. Mook, L. Accounting for Social Value içinde (ss. 31-56). Toronto-Canada: University of Toronto Press.
  • Gray, R. (2001). 30 years of social accounting, reporting and auditing: What (if anything) have we learned, Business Ethics: A European Review, Volume 10, Number 1, January.
  • Jackson, E.T. ve Tarcilla, M. (2013). Mixed Methods in Social Accounting: Evaluating the Micro-Loan Program of Alberta Savings Credit Union. Ed. Mook, L. Accounting for Social Value içinde (ss. 117-38). Toronto-Canada: University of Toronto Press.
  • Kandemir, C. (2014). Muhasebenin Ekonomi Politiği: Dış Dinamikler. Gazi Üniversitesi Sosyal Bilimler Dergisi, Cilt: 1, Sayı: 1.
  • Kandemir, C. (2019a). Finansallaşmanın Muhasebeye Yansımaları. Çukurova II. Uluslararası Multidisipliner Çalışmalar Kongresi, Haziran, 553-70.
  • Kandemir, C. (2019b). Sosyal Muhasebe: Bir Seçenek Var. Innovation and Global Issues Congress V Kongresi, Mayıs, 695-710.
  • Macintosh, N. (2005). Accounting, Accountants and Accountability: Poststructuralist Positions”, New York: Routledge.
  • McMurtry, J.J., Medalye, J. ve Reed, D. (2013). Environmental, Ethical Trade and Fair Trade Purchasing Policies: Some Challenges of Promoting Sustainability in Canadian Universities. Ed. Mook, L. Accounting for Social Value içinde (ss. 189-229). Toronto-Canada: University of Toronto Press.
  • Mook, L ve Pstross, M. (2013). Social Accounting: Lessons Learned for the Road Ahead. Ed. Mook, L. Accounting for Social Value içinde (ss. 249-60). Toronto-Canada: University of Toronto Press.
  • Mook, L. (2013). Social Accounting for the Social Economy. Ed. Mook, L. Accounting for Social Value içinde (ss. 5-28). Toronto-Canada: University of Toronto Press.
  • Reed D., Mukherjee A., McMurty, J.J. ve Cherkill, M. (2013). Fair Trade Intermediaries and Social Accounting: The Case of Assisi Organics. Ed. Mook, L. Accounting for Social Value içinde (ss. 57-84). Toronto-Canada: University of Toronto Press.
  • Ruff, K. (2013). The Role of Intermediaries in Social Accounting: Insights from Effective Transparency Systems. Laurie Mook (Ed.), Accounting for Social Value (ss. 230-48). Toronto: University of Toronto Press.
  • Sadownik, B. (2013). The Demonstrating Value Initiative: Social Accounting for Social Enterprises. Ed. Mook, L. Accounting for Social Value içinde (ss. 139-66). Toronto-Canada: University of Toronto Press.
  • Tinker, T. (2004). Paper Prophets: Fraudulent Accounting and Failed Audits, Washington DC: Beard Books.
  • Tyrrell, T.J. ve Johnston, R.J. (2013). Measuring the Performance of Convention and Visitors Bureaus. Ed. Mook, L. Accounting for Social Value içinde (ss. 167-88). Toronto-Canada: University of Toronto Press.

SOSYAL MUHASEBENİN UYGULANABİLİRLİĞİ ÜZERİNE DÜŞÜNCELER

Yıl 2021, Cilt: 21 Sayı: 63, 183 - 202, 01.04.2021

Öz

Salt ekonomik işlemleri kayıt altına alarak muhasebe kişiliklerinin (şirketlerin) yarattığı toplam etkiyi
ve değeri gösteremeyen finansal muhasebe, 1980’lerden sonra aşırı finansallaşma sürecinde salt hissedar
refahının maksimizasyonunu amaçlamış, örgütsel davranıştan etkilenen diğer çıkar sahiplerini,
toplumu ve doğayı büyük ölçüde görüş alanının dışına çıkarmıştır. Küreselleşmeye, neoliberalizme ve
özellikle finansallaşma süreçlerine yapısal uyum zorunluluğundan kaynaklanan sözü edilen yapısal
finansal muhasebe yetersizliği sosyal muhasebe uygulamaları aracılığıyla aşılabilmiştir Bu bağlamda,
muhasebe şirketlerin yarattığı toplam etkiyi ve değeri gösterebilmiş, neredeyse tüm toplumdan oluşan
bir çıkar sahipleri topluluğu oluşturmuş, yönetimi tek yönlü olarak sermaye sahiplerine (hissedarlara)
bağımlı olmaktan kurtarmış, sermaye sahiplerine ek olarak topluma ve giderek gelecek kuşaklara
karşı bile şirket başarımı ile ilgili hesap verilebilirlik, katılım ve saydamlık süreçlerini etkin ve sahici
biçimde işletmiştir. Son tahlilde, eleştirel ve sosyal muhasebe yaklaşımları ve uygulamaları ekonomik
ve sosyal gerçekliği daha yeterli biçimde yansıtan bir muhasebe gerçekliği inşa etmektedir. Böylece
muhasebe sosyal, çevresel ve ekonomik değişim sorunlarının çözümünde sosyal, ekonomik, politik ve
kurumsal bir uygulama ve meslek olarak toplum ve insanlık katında güvenilir ve adil bir hakem ya da
aracı işlevi üstlenebilmektedir. Bu araştırma ile sosyal/tarihsel olgular ve örnek olaylar çerçevesinde,
salt finansal olmayan muhasebelerin ve özelde sosyal muhasebenin tüm önemli üstünlükleri ve zayıflıkları
ile birlikte hem teorik, hem de pratik olarak gerçekleştirilmiş ve gerçekleştirilebilir olduğunu ve
sadece sosyal ekonomiye değil, genel ekonomiye de uygulandığını ve uygulanabileceğini göstermek
amaçlanmıştır.

Kaynakça

  • Belkaoui, A. (1984). Socio-Economic Accounting. Westport-Connecticut: Quorum Books.
  • Birkin, F., Edwards P. ve Woodward, D. (2005). Accounting’s contribution to a cultural evolution. Critical Perspectives on Accounting 16.
  • Briloff, A.J. (1972). Unaccountable Accounting: Games Accountants Play. New York: Harper and Row Publishers.
  • Briloff, A.J. (1976). More Debits than Credits: The Burnt Investor’s Guide to Financial Statements. New York: Harper and Row Publishers.
  • Brown, L. ve Hicks, E. (2013). Stakeholder Engagement in the Design of Social Accounting and Reporting Tools. Ed. Mook, L. Accounting for Social Value içinde (ss.85-116). Toronto-Canada: University of Toronto Press.
  • Brown, J. (2009). Democracy, sustainability and dialogic accounting technologies. Critical Perspectives on Accounting 20, 313-42.
  • Contrafatto, M. ve Bebbington J. (2013). Developing Techniques for Stewardship: A Scottish Study. Ed. Mook, L. Accounting for Social Value içinde (ss. 31-56). Toronto-Canada: University of Toronto Press.
  • Gray, R. (2001). 30 years of social accounting, reporting and auditing: What (if anything) have we learned, Business Ethics: A European Review, Volume 10, Number 1, January.
  • Jackson, E.T. ve Tarcilla, M. (2013). Mixed Methods in Social Accounting: Evaluating the Micro-Loan Program of Alberta Savings Credit Union. Ed. Mook, L. Accounting for Social Value içinde (ss. 117-38). Toronto-Canada: University of Toronto Press.
  • Kandemir, C. (2014). Muhasebenin Ekonomi Politiği: Dış Dinamikler. Gazi Üniversitesi Sosyal Bilimler Dergisi, Cilt: 1, Sayı: 1.
  • Kandemir, C. (2019a). Finansallaşmanın Muhasebeye Yansımaları. Çukurova II. Uluslararası Multidisipliner Çalışmalar Kongresi, Haziran, 553-70.
  • Kandemir, C. (2019b). Sosyal Muhasebe: Bir Seçenek Var. Innovation and Global Issues Congress V Kongresi, Mayıs, 695-710.
  • Macintosh, N. (2005). Accounting, Accountants and Accountability: Poststructuralist Positions”, New York: Routledge.
  • McMurtry, J.J., Medalye, J. ve Reed, D. (2013). Environmental, Ethical Trade and Fair Trade Purchasing Policies: Some Challenges of Promoting Sustainability in Canadian Universities. Ed. Mook, L. Accounting for Social Value içinde (ss. 189-229). Toronto-Canada: University of Toronto Press.
  • Mook, L ve Pstross, M. (2013). Social Accounting: Lessons Learned for the Road Ahead. Ed. Mook, L. Accounting for Social Value içinde (ss. 249-60). Toronto-Canada: University of Toronto Press.
  • Mook, L. (2013). Social Accounting for the Social Economy. Ed. Mook, L. Accounting for Social Value içinde (ss. 5-28). Toronto-Canada: University of Toronto Press.
  • Reed D., Mukherjee A., McMurty, J.J. ve Cherkill, M. (2013). Fair Trade Intermediaries and Social Accounting: The Case of Assisi Organics. Ed. Mook, L. Accounting for Social Value içinde (ss. 57-84). Toronto-Canada: University of Toronto Press.
  • Ruff, K. (2013). The Role of Intermediaries in Social Accounting: Insights from Effective Transparency Systems. Laurie Mook (Ed.), Accounting for Social Value (ss. 230-48). Toronto: University of Toronto Press.
  • Sadownik, B. (2013). The Demonstrating Value Initiative: Social Accounting for Social Enterprises. Ed. Mook, L. Accounting for Social Value içinde (ss. 139-66). Toronto-Canada: University of Toronto Press.
  • Tinker, T. (2004). Paper Prophets: Fraudulent Accounting and Failed Audits, Washington DC: Beard Books.
  • Tyrrell, T.J. ve Johnston, R.J. (2013). Measuring the Performance of Convention and Visitors Bureaus. Ed. Mook, L. Accounting for Social Value içinde (ss. 167-88). Toronto-Canada: University of Toronto Press.
Toplam 21 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Araştırma Makaleleri
Yazarlar

Canol Kandemir 0000-0003-2373-0885

Yayımlanma Tarihi 1 Nisan 2021
Gönderilme Tarihi 28 Temmuz 2020
Kabul Tarihi 3 Ocak 2021
Yayımlandığı Sayı Yıl 2021 Cilt: 21 Sayı: 63

Kaynak Göster

APA Kandemir, C. (2021). SOSYAL MUHASEBENİN UYGULANABİLİRLİĞİ ÜZERİNE DÜŞÜNCELER. Muhasebe Ve Denetime Bakış, 21(63), 183-202.