ACCOUNTING REGULATIONS: WHO CALLS THE SHOTS?

Year 2018, Issue: 39, 20 - 29, 28.09.2018

Ahmet Terzi

https://doi.org/10.17498/kdeniz.415104

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

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