ACCOUNTING REGULATIONS: WHO CALLS THE SHOTS?

Abstract

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. 

Keywords

• Accounting,Politics,Ideologies,Accounting Standards,Accounting Regulations

Muhasebe Düzenlemeleri: Kontrol Kimde?

Abstract

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. 

Keywords

• Muhasebe,Politika,İdeoloji,Muhasebe Standartları,Muhasebe Düzenlemeleri

References

1. Referans1: AHMAD, A. (2015), “Lobbying in Accounting Standards Setting”, Global Journal of Management and Business Research: D. Accounting and Auditing, 15 (3), 32 – 36.
2. 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.
3. Referans3: BORATAV, K. (2016), Türkiye İktisat Tarihi, İmge Kitapevi Yayınları, İstanbul.
4. 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.
5. 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.
6. Referans6: DING, S., GRAHAM, C. (2007), “Accounting and the Reduction of State-Owned Stock in China”, Critical Perspectives on Accounting, 18 (5), 559-580.
7. Referans7: EZZAMEL, M., XIAO, J. Z., PAN, A. (2007), “Political Ideology and Accounting Regulation in China”, Accounting, Organizations and Society, 32, 669–700.
8. 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.

9. Referans9: LEFTWICH, R. (1990), “Aggregation of Test Statistics: Statistics vs. Economics”, Journal of Accounting and Economics, 12 (1-3), 37-44.
10. Referans10: MASON, R. O. (1980), “Discussion of The Roles of Accounting in Organizations and Society” Accounting, Organizations and Society, 5 (1), 29–30.
11. Referans11:SUNDER, S. (1988), “Political Economy of Accounting Standards”, Journal of Accounting Literature, 7, 31-41.
12. Referans12: U.S. Securities and Exchange Commission Official Website, 01.01.2018. https://www.sec.gov/about.shtml
13. Referans13: WATTS, R. L. (1977), “Corporate Financial Statements: A Product of the Market and Political Processes”, Australian Journal of Management, 2, 53-75.
14. Referans14: WATTS, R. L., ZIMMERMAN, J. L. (1978), “Towards a Positive Theory of the Determination of Accounting Standards”, The Accounting Review, 53, 112-134.
15. Referans15: WATTS, R. L. (2006), “What has the Invisible Hand Achieved?”, Accounting and Bussiness Research, 36 (1), 51-61.
16. 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.
17. 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.