The Political Economy of Accounting: External Dynamics

Abstract

Accounting is not purely and solely a technical practice or science, but rather it is regarded as a social, economic and institutional practice. It has been directly affected by the surrounding economic and political dynamics and therefore alternatives and varieties of economic and political systems. Since the rise of the charge and discharge accounting and afterwards the revolution of the double entry bookkeeping as well, accounting has been a tool or system for controlling human and material resources. On one hand, it may be used by the management to justify and introduce its truth regime as scientific and necessary, it may be used by the labor to support and reinforce their truth regime, on the other. In addition, because it is a specific language accounting can bear different meanings in different contexts. For this reason, a discussion of how accounting reports disclose information about the financial truths, whether they have a common and exclusive meaning to the users, the role of the financial table preparers and users on constructing the truth and meaning, the positioning of accounting within the context of different ideologies and truth regimes and whether a separate accounting truth regime is possible could help rightly place accounting into modern economies, societies and the corporate world. The historical process through which accounting has evolved from a simple bookkeeping job into a regime constructing the financial truths reveals that accounting is not a theory and practice that can be confined only to the boundaries of the firm, on the contrary it is a tool interacting with, even largely formed by the external dynamics in which it operates and the society, and in turn having an impact upon its environment and the society and that in producing accounting information essential features of accounting are substantially affected by social, economic and political power relations. In diagnosing and disclosing such interrelationships cited above, social accounting seems to have more capability than technical accounting

Keywords

• Ideology of Accounting
• Accounting as a Language
• Accounting Truth Regime
• Politicization of Accounting
• Social versus Technical Accounting (JEL Classification: M41
• M42)

Muhasebenin Ekonomi Politiği: Dış Dinamikler

Abstract

Muhasebe, saf anlamda ve sadece teknik bir uygulama ya da bilim değildir; fakat daha çok sosyal, ekonomik ve kurumsal bir uygulama olarak kabul edilmektedir. Kendisini çevreleyen ekonomik ve politik dinamiklerden ve dolayısıyla ekonomik ve politik sistem seçenek ve türlerinden doğrudan etkilenmektedir. Görev ve sorumluluklar muhasebesi ve hatta sonrasında gelen çift yanlı muhasebe devriminden bu yana muhasebe beşerî ve maddî kaynakları kontrol etme aygıtı ya da sistemi olmuştur. Bir yandan şirket yönetimlerinin hakikat rejimlerini meşrulaştırmak ve bilimsel ve zorunlu göstermek, diğer yandan işçilerin hakikat rejimlerini desteklemek ve pekiştirmek için kullanılabilmektedir. Ayrıca muhasebe özel bir dil olduğu için farklı bağlamlara göre farklı anlamlar yüklenebilmektedir. Dolayısıyla, muhasebe raporlarının finansal hakikatler hakkında nasıl bir bilgi verdiği, tek ve ortak bir anlama sahip olup olamayacağı, muhasebe raporlarını hazırlayan ve kullananların gerçeklik ve anlamın inşa edilmesindeki rolü, muhasebenin farklı ideoloji ve hakikat rejimleri bağlamındaki konumu ve ayrı bir muhasebe hakikat rejiminden söz edilip edilemeyeceğinin tartışılması, muhasebeyi çağdaş ekonomi, toplum ve işletmeler içinde doğru konumlandırmaya yardımcı olabilecektir. Muhasebenin basit bir kayıt uğraşından hakikat üreten bir rejime dönüştüğü tarihsel süreç, onun kendi başına işletme sınırlarına hapsedilecek bir teori ve pratik olarak değil, içinde bulunduğu çevresel dinamikler ve toplumla etkileşim halinde, hatta büyük ölçüde onlar tarafından belirlenen ve dönüp çevresini ve toplumu etkileyen bir araç olduğunu ve muhasebe bilgileri üretilirken muhasebenin temel özelliklerinin sosyal, ekonomik ve politik güç ilişkilerinden önemli derecede etkilendiğini göstermektedir. Sözü edilen karşılıklı ilişkileri tanıma ve açıklamada sosyal muhasebe teknik muhasebeden daha çok yeterliliğe sahip görünmektedir

Keywords

• Muhasebenin İdeolojisi
• Bir Dil Olarak Muhasebe
• Muhasebe

References

1. Ballwieser, Wolfgang, “The Limitations of Financial Reporting”, The Economics and Politics of Accounting: Institutional Perspectives on Research Trends, Policy and Practice, 2004, Oxford University Press, 58-77.
2. Bay, Charlotta, “Framing financial responsibility”, Critical Perspectives on Accounting, 2011, 22, 593-607.
3. Belkaoui, Ahmed, “Socio-Economic Accounting”, Quorum Books, 1984, Greenwood Press, Westport- Connecticut.
4. Birkin, Frank, Edwards, Pam ve Woodward, David, “Accounting’s contribution to a cultural evolution”, Critical Perspectives on Accounting , 2005, 16, 185-208.
5. Briloff, Abraham J., “Unaccountable Accounting: Games Accountants Play”, Harper and Row Publishers, 1972, New York.
6. Briloff, Abraham J., “More Debits than Credits: The Burnt Investor’s Guide to Financial Statements”, Harper and Row Publishers, 1976, New York.
7. Briloff, Abraham .J., “The Truth about Corporate Accounting”, Harper and Row Publishers, 1981, New York.
8. Brown, Judy, “Democracy, sustainability and dialogic accounting technologies”, Critical Perspectives on Accounting, 2009, 20, 313-342.

9. Catchpowle, Lesley, Cooper, Christine ve Wright, Andrew, “Capitalism, states and ac- counting”, Critical Perspectives on Accounting, 2004, 15, 1037-1058.
10. Chatsfield, Michael, “A History of Accounting Thought”, E. Krieger Publishing Co. Inc. 1977, Huntington-New York.
11. Chiapello, Eve, “Accounting and the birth of the notion of capitalism”, Critical Perspectives on Accounting, 2007, 18 263-296.
12. Chwastiah Michele ve Lehman, Glen, “Accounting for war”, Accounting Forum, 2008, 32, 313-326.
13. Compin, Frederic, “The role of accounting in money laundering and money dirtying”, Critical Perspectives on Accounting, 2008, 19, 591- 602.
14. Cooper, David ve Robson, Keith, “Accounting, professions and regulation: locating the sites of professionalism”, Accounting Organisations and Society, 2006, 31, 415-444.
15. Duska, Ronald F., “The Responsibilities of Accountants”, www.palgrave- journals.com/gpp, 1018-5895/05
16. Gerboth, Dale L. , “Research, Institution and Politics in Accounting Inquiry”, The Accounting Review, July 1973, Vol. XLVIII, , No.3, 475-482.
17. Hamilton, Gavin ve Hogartaigh, Ciaran, “The Third Policeman”, Critical Perspectives on Accounting, 2009, 20 , 910-920.
18. Hopwood, Anthony ve Miller, Peter, Accounting as Social and Institutional Practice, Cambridge University Press, 1994, New York.
19. Macintosh, Norman B., Accounting, “Accountants and Accountability: Poststructuralist Positions”, Routledge, 2005, New York.
20. Oehr, Tim-Frederic. ve Zimmerman, Jochen, “Accounting and the welfare state”, Critical Perspectives on Accounting, 2012, 23 , 134-152.
21. Oguri, Takashi, “Functions of accounting and accounting regulation : alternative perspectives based on Marxian economies”, Critical Perspectives on Accounting, 2005, 16 , 77-94.
22. Ordelhiede, Dieter, “The Politics of Accounting”, The Economics and Politics of Accounting: Institutional Perspectives on Research Trends, Policy and Practice, 2004, Oxford University Press, 269-84.
23. Palmrose, Zoe-Vonna, “Science, Politics and Accounting”, The Accounting Review, 2009, Vol.84, No.2, 281-297.
24. Roslender, Robin ve Stevenson, Joanna, “Accounting for People”, Critical Perspectives on Accounting, 2009, 20, 855-869.
25. Solomons, David, “The Social Impact of Accounting”, Financial Executives International, Oct.86, 20-23.
26. Solomons, David , “The Politicization of Accounting”, The Journal of Accountancy November, 1978, 65-72.
27. Tinker, Tony, “Paper Prophets: A Social Critique of Accounting”, Prager Publishers, CBS Educational and Professional Publishing, 1985, New York.
28. Wagenhofer, Alfred, “Accounting and Economics”, The Economics and Politics of Accounting: Institutional Perspectives on Research Trends, Policy and Practice, 2004, Oxford University Press, 5-31.
29. Zimmerman, Jochen, Werner, Jörg ve Volmer, Philipp B., “Global Governance in Accounting: Rebalancing Public Power and Private Commitment”, Palgrave MacMillan, 2008, New York.