BÜYÜK SORGULAMA: MUHASEBE VE ŞİDDET İLİŞKİSİ

Abstract

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.

Keywords

• Muhasebe,şiddet,savaş,rasyonalite

DEEP PROBE: THE RELATIONSHIP BETWEEN ACCOUNTING AND VIOLENCE

Abstract

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.

Keywords

• accounting,violence,war,rationality

References

1. Adorno, T. 1970. “Negative Dialectics”.https://pdfs.semanticscholar.org/052c/3047553269628dde27f4dc7ce397cc1fa25c.pdf (Erişim Tarihi: 10.06.2018).
2. Arad, Y., Y. Gutman ve A. Margaliot. 1996. Documents on the Holocaust: Selected Sources on the Destruction of the Jews of Germany and Austria, Poland, and the Soviet Union, Yad Vashem, Jerusalem.
3. Barlett, D. L. ve J. B. Steele. 2003. “Iraq’s Crude Awakening”, TIME. http://content.time.com/time/magazine/article/0,9171,450939,00.html (Erişim Tarihi: 12.06.2018)
4. Bauman, Z. 1991. Modernity and the Holocaust, Cornell University Press, New York.
5. Buffa, A. ve P. Chatterjee. 2005. “Houston We Still Have a Problem: An Alternative Annual Report on Halliburton”. https://corpwatch.org/article/houston-we-still-have-problem (Erişim Tarihi: 12.06.2018).
6. Carnegie, G. D. ve C. J. Napier. 1996. “Critical and Interpretive Histories: Insights into Accounting’s Present and Future through Its Past’’, Accounting, Auditing and Accountability Journal, 9(3), 7-39.
7. Chwastiak, M. 2001. “Taming the Untamable: Planning, Programming and Budgeting and theNormalization of War”, Accounting, Organizations and Society, 26, 501–519.
8. Chwastiak, M. ve G. Lehman. 2008. “Accounting for War”, Accounting Forum, 32, 313-326.

9. Cohn, C. 1987. “Sex and Death in the Rational World or Defense Intellectuals”, Signs: Journal of Women in Culture and Society, 12(4), 687–718.
10. Collison, D. 1996. “The Response of Statutory Financial Auditors in the UK to Environmental Issues: A Descriptive and Exploratory Case Study”, British Accounting Review, 28, 325-349.
11. Cook L. J. 2003. “The War Dividend”, Forbes. https://www.forbes.com/forbes/2003/0331/048a.html#699d2c42593b (Erişim Tarihi: 14.06.2018)
12. Covaleski, M. ve M. Dirsmith. 1995. “The Preservation and Use of Public Resources:Transforming the Immoral into the Merely Factual”, Accounting, Organizations and Society, 20(2/3), 147-173.
13. Dillard, J. F. ve L. Ruchala. 2005. “The Rules are No Game: From Instrumental Rationality to Administrative Evil”, Accounting, Auditing and Accountability Journal, 18(5), 608–630.
14. Featherstone, L. 2004. “Down and Out in Discount America”, The Nation. https://www.thenation.com/article/down-and-out-discount-america/ (Erişim Tarihi: 18.06.2018).
15. Foster, J. B. 2002. Ecology against Capitalism, Monthly Review Press, New York.
16. Francis, J. 1990. “After Virtue? Accounting as a Moral and Discursive Practice”, Accounting, Auditing and Accountability Journal, 5(5), 5-17.
17. Funnell, W. 1998. “Accounting in the Service of the Holocaust”, Critical Perspectives on Accounting, 8, 435-464.
18. Garfield, R. 2002. “Economic Sanctions, Humanitarianism, and Conflict after the Cold War”, Social Justice, 29(3), 94–107.
19. Galeano, E. 1998. Upside Down: A Primer for the Looking-Glass World, Metropolitan Books, New York.
20. Galtung, J. 1990. “Cultural Violence”, Journal of Peace Research, 27(3), 291-305.
21. Habermas, J. ve T. Y. Levin. 1982. “The Entwinement of Myth and Enlightenment: Re-Reading Dialectic of Enlightenment”, New German Critique, 26, 13-30.
22. Hines, R. 1989. “The Sociopolitical Paradigm in Financial Accounting Research”, Accounting, Auditing and Accountability Journal, 2(1), 52-76.
23. Humphrey, C. ve R. Scapens. 1996. “Theories and Case Studies of Organizational Accounting Practices: Limitation or Liberation?”, Accounting, Auditing and Accountability Journal, 9(4), 86-106.
24. Jensen, D. 2004. The Culture of Make Believe, Chelsea Green Publishing Company, Vermont.
25. Johnson, C. 2004. The Sorrows of Empire: Militarism, Secrecy and the End of the Republic, Henry Holt and Company, New York.
26. Kaplan, F. 1983. The Wizards of Armageddon, Stanford University Press, Stanford.
27. Kelman, H. C. 1973. “Violence without Moral Restraint: Reflections on the Dehumanization of Victims and Victimizers”, Journal of Social Issues, 29(4), 25-61.
28. Kogon, E. 1998. The Theory and Practice of Hell: The German Concentration Camps and the System Behind Them, Berkley Books, New York.
29. Korten, D. C., N. Perlas ve V. Shiva. 2012. “Global Civil Society: The Path Ahead” http://davidkorten.org/global-civil-society/ (Erişim Tarihi: 10.06.2018).
30. Lawrence, P. K. 1997. Modernity and War: The Creed of Absolute Violence, Palgrave Macmillan, New York.
31. Lehman, G. 2005. “A Critical Perspective on the Harmonization of Accounting in a Globalising World”, Critical Perspectives on Accounting, 16(7), 975–992.
32. Lippman, E. J. ve P. A. Wilson. 2007. “The Culpability of Accounting in Perpetuating the Holocaust”, Accounting History, 12(3), 283-303.
33. Lovell, A. 1995. “Moral Reasoning and Moral Atmosphere in the Domain of Accounting”, Accounting, Auditing and Accountability Journal, 8(3), 60-80.
34. Maunders, K. ve R. Burritt. 1991. “Accounting and Ecological Crisis”, Accounting, Auditing and Accountability Journal, 4(3), 9-26.
35. Miller, P. 1990. “On the Interrelations Between Accounting and the State”, Accounting, Organizations and Society, 15(4), 315-338.
36. Milne, M. 1991. “Accounting, Environmental Resource Values, and Non-Market Valuation Techniques for Environmental Resources: A Review”, Accounting, Auditing and Accountability Journal, 4(3), 81-109.
37. Richardson, A. 1987. “Accounting as a Legitimating Institution”, Accounting, Organizations and Society, 12(4), 341-355.
38. Rose, N. 1991. “Governing by Numbers: Figuring out Democracy”, Accounting, Organizations and Society, 16(7), 673–692.
39. Schumacher, E. F. 1973. Small is Beautiful: Economics as if People Mattered, Blond & Briggs, London.
40. Schweiker, W. 1993. “Accounting for Ourselves: Accounting Practice and the Discourse of Ethics”, Accounting, Organizations and Society, 18(2/ 3), 231-252.
41. Shapiro, M. J. 1992. “That Obscure Object of Violence: Logistics, Desire, War”, Alternatives: Global, Local, Political, 17(4): 453-477.
42. Shearer, T. 2002. “Ethics and Accountability: From the For-Itself to the For-the-Other”, Accounting, Organizations and Society, 27(6), 541–573.
43. Taylor, C. 1978. “Politics of the Steady State”, Higher Education Quarterly, 32(2), 157-184.
44. Taylor, C. (2002). “On Social Imaginary”. http://www.mercaba.org/SANLUIS/Filosofia/autores/Contempor%C3%A1nea/Taylor,%20Charles/On%20Social%20Imaginary.pdf (Erişim Tarihi: 18.06.2018).
45. Weidenbaum, R. 2003. “The Role of Business in Fighting Terrorism”, Business Horizons,46(3), 6-12. https://www.globalresearch.ca/a-special-place-in-hell-for-hillary-clinton-and-madeleinealbright/5506702 (Erişim Tarihi: 18.06.2018).