ULUSLARARASI MUHASEBE STANDARTLARININ OLUŞUM SÜRECİ: IASC VE ÖNDE GELEN ULUSAL VE ULUSLARARASI ÖRGÜTLER

Year 2006, Issue: 17, 87 - 108, 01.01.2006

Özgür Özmen Uysal

Abstract

Uluslararası muhasebe standartlarının oluşturulması sürecinde öne çıkan bir örgüt olarak IASC, etkili küresel vebölgesel aktörlerle kurmuş olduğu özel ilişkileri nedeniyle, çeşitli ulusal ve uluslararası örgütlerin oluşturduğuçok aktif bir ağ düzeneği içinde işlev görmektedir. Bu çalışmada, söz konusu ağ düzeneğinin daha iyi anlaşılabilmesi için, IASC’nin kurumsal gelişimi ve standart oluşturma süreci incelenmektedir. Bu çerçevede, IASC’ninuluslararası standart oluşturma sürecinin farklı evrelerinde, aynı aktörlerin oluşturduğu etki örtüşmelerine vurgu yapılarak, tekrarlayıcı nitelikteki bu etki akışlarının, standart oluşturma sürecinin farklı evrelerinde, aynı tarafların çok aktif düzeydeki katılımları nedeniyle, daha da güçlendiği ileri sürülmektedir

Keywords

IASC (Uluslararası Muhasebe Standartları Komitesi), standart oluşturma, etkili aktörler

INTERNATIONAL ACCOUNTING STANDARD SETTING PROCESS: IASC AND OUTSTANDING NATIONAL AND INTERNATIONAL ORGANIZATIONS

Abstract

As a prominent organization in international accounting standard setting, IASC functions in a very active network of various national and international organizations due to its specific interfaces with influential regionaland global actors. In this paper, both the institutional development and standard setting process of IASC is examined so as to understand the network relations in its institutional framework. In this context, it argues, with aspecific emphasis upon the influence overlaps, that these recurring flows of influences have been fortified through the very active involvement of the same constituents at different levels of standard-setting process

Keywords

IASC (International Accounting Stadards Committee), standart setting, influential actors

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