ACCOUNTING FIXATION

Yıl 2023, Cilt: 22 Sayı: 68, 43 - 58, 12.01.2023

Hayrettin Usul , Cemalettin Sever

https://doi.org/10.55322/mdbakis.1109520

Öz

Fixation, which entered the psychology literature with Freud’s psychosexual development theory in
the early 1900s, was used to explain the attachments to the functions of objects after the first half of the
20th century and was called functional fixation. In the second half of the 20th century, it entered the
behavioral accounting literature with its fixation on accounting methods and data. In accounting, if the
methods and practices in the preparation of accounting information are changed, the parties preparing
and using the information cannot adapt to these changes. This situation creates significant problems
both in the preparation of information and in its use in decisions. In this study, the concept of fixation
is explained together with studies in psychology and accounting literature.

Anahtar Kelimeler

Behavioral Accounting, Fixation, Accounting Fixedness, Functional Fixation

MUHASEBEDE SABİTLENME

Öz

1900’lü yılların başında Freud’un psikoseksüel gelişim kuramıyla psikoloji literatürüne giren sabitlenme,
20. yüzyılın ilk yarısından sonra nesnelerin işlevlerine olan bağlılıkları açıklarken kullanılmış ve
işlevsel sabitlenme olarak tanımlanmıştır. 20. yüzyılın ikinci yarısından itibaren de muhasebe bilimin
alt disiplini olan davranışsal muhasebe araştırmalarına girmiştir. Muhasebede sabitlenme; muhasebe
bilgilerinin hazırlanmasındaki yöntemlerin ve uygulamaların değiştirilmesi durumunda bilgiyi hazırlayan
ve kullanan tarafların bu değişikliklere uyum sağlayamaması durumudur. Bu olgu hem bilginin
hazırlanmasında hem de kararlarda kullanılmasında önemli sorunlar yaratmaktadır. Bu çalışmada sabitlenme
kavramı psikoloji ve muhasebe literatüründeki çalışmalarla birlikte açıklanmıştır.

Anahtar Kelimeler

Davranışsal Muhasebe, Sabitlenme, Muhasebede Sabitlik, İşlevsel Sabitlenme, Behavioral Accounting, Fixation, Accounting Fixedness, Functional Fixation

Kaynakça

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