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Neoliberal Bir Ürün Olarak Uluslararası Finansal Raporlama Standartlarının Eleştirel Bir Okuması

Year 2022, Volume: 11 Issue: 1, 52 - 60, 08.07.2022

Abstract

Günümüz küresel ekonomisi ve entegre uluslararası sermaye piyasaları, şirketlerin damgası olan finansal raporlara erişimini ve etkin kullanımını öngörmektedir. Finansal raporlamanın son yılları, düzenleyici otoriteler ve raporlama bilgisi için önemli değişikliklerin olduğu bir dönem olmuştur. 2005 yılında Avrupa Birliği üyesi ülkeler, Uluslararası Muhasebe Standartları Kurulu tarafından düzenlenen Uluslararası Finansal Raporlama Standartları’nı (UFRS) kabul etmiş ve kısa bir süre sonra Türkiye dahil birçok ülkede bu standartların uygulanması ve uyum süreci başlamıştır. Mevcut neoliberal sistemde finansal raporların okunması finansal tablo kullanıcıları için son derece önemli olduğundan, yönetmelikteki bu değişiklikler neoliberal düzenden bağımsız olarak değerlendirilemeyeceği düşünülmektedir. Bu bağlamda çalışma, neoliberalizm politikalarının UFRS’yi nasıl etkilediği sorusuyla standartları ve uyum sürecini eleştirel olarak değerlendirmekte ve neoliberal düşüncenin standartlara katkı sağlayan ana unsurlardan biri olduğu, dolayısıyla standartların neoliberalizmin bir ürünü olduğu savını irdelemektedir.

References

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  • Alp A. ve Üstündağ S. (2009). Financial reporting transformation: the experience of Turkey. Critical Perspectives on Accounting, 20, 680–699.
  • Arsoy, A. P. ve Sipahi, B. (2007). International financial reporting standards X for small and medium sized entities and the Turkish case. Ankara University Journal of Political Sciences, 62(4), 31-48.
  • Ayboğa, H. (2002). Globalleşme sürecinde muhasebe alanındaki gelişmelere göre ülkemizin durumu. Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 8(5), 39-55.
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  • Celik, O. ve Ecer, A. (2009). Efficiency in accounting education: evidence from Turkish universities. Critical Perspectives on Accounting, 20(5), 614-634.
  • Cooper, D. J. ve Robson, K. (2006). Accounting, professions and regulation: Locating the sites of professionalization. Accounting, Organizations and Society, 31(4), 415-444.
  • Crotty, J. (2003). The neoliberal paradox: The impact of destructive product market competition and impatient finance on nonfinancial corporations in the neoliberal era. Research Brief, 5, 1-7.
  • Curuk, T., (2009). An analysis of the companies' compliance with the EU disclosure requirements and corporate characteristics influencing it. A case study of Turkey. Critical Perspectives on Accounting, 20, 635–650.
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  • Fuad, F., Juliarto, A. ve Harto, P. (2019). Does IFRS convergence really increase accounting qualities? Emerging market evidence. Journal of Economics, Finance and Administrative Science, 24(48), 205-220.
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  • IASB (2010). International Accounting Standards Board, Conceptual Framework for Financial Reporting http://www.ifrs.org/News/Press-Releases/Documents/ConceptualFW2010vb.pdf
  • IASB (2018). International Accounting Standards Board, “Conceptual Framework for Financial Reporting” https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/conceptual-framework-for-financial-reporting.pdf
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  • Judge, W., Li, S. ve Pinsker, R. (2010). National adoption of international accounting standards: An institutional perspective. Corporate Governance: An International Review, 18(3), 161-174.
  • Lapavitsas, C. (2005). Mainstream economics in neoliberal era. Johnston D. ve Saad-Filho A. (Ed.), Neoliberalism--A Critical Reader içinde (ss. 30-40). Pluto Press.
  • Lin, S., Riccardi, W. N., Wang, C., Hopkins, P. E. ve Kabureck, G. (2019). Relative effects of IFRS adoption and IFRS convergence on financial statement comparability. Contemporary Accounting Research, 36(2), 588-628.
  • MacGregor, S. (2005). The welfare state and neoliberalism. Johnston D. ve Saad-Filho A. (Ed.), Neoliberalism--A Critical Reader içinde (ss. 142-148). Pluto Press.
  • Nölke A. ve Perry J. (2007). The power of transnational private governance: Financialization and the IASB. Business and Politics, 9(3), 1-27.
  • Palley, T. I. (2005). From keynesianism to neoliberalism: Shifting paradigms in economics. Johnston D. ve Saad-Filho A. (Ed.), Neoliberalism--A Critical Reader içinde (ss. 20-29). Pluto Press.
  • Peng, S. ve Bewley, K. (2010). Adaptability to fair value accounting in an emerging economy: A case study of China's IFRS convergence. Accounting, Auditing & Accountability Journal, 23(8), 982-1011.
  • Perry, J. ve Nölke, A. (2006). The political economy of international accounting standards. Review of International Political Economy, 13(4), 559-586.
  • Prechel, H. ve Harms, J. B. (2007). Politics and neoliberalism: Theory and ideology. Research in Political Sociology, 16, 3-17.
  • Resmî Gazete (2011). Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu’nun Teşkilat ve Görevleri Hakkında Kanun Hükmünde Kararname, Tarih: 26/9/2011, No:660. http://www.resmigazete.gov.tr/eskiler/2011/11/20111102-5.html
  • Shima, K. M., ve Yang, D. C. (2012). Factors affecting the adoption of IFRS. International Journal of Business, 17(3), 276.
  • TMSK (2010). Türkiye Muhasebe Standartları Kurumu 2010 Yılı Faaliyet Raporu http://www.kgk.gov.tr/custom_page-253-yillik-faaliyet-raporlari-.html
  • Tsunogaya, N., ve Chand, P. (2012). The complex equilibrium paths towards international financial reporting standards (IFRS) and the Anglo-American model: the case of Japan. The Japanese Accounting Review, 2, 117-137.
  • Young, J. J. (2006). Making up users. Accounting, Organizations and Society, 31(6), 579–600.
  • Zhang, Y. (2011). Accounting and Neoliberalism: A critical reading of IASB/FASB’s Conceptual Framework for Financial Reporting 2010. Critical Perspectives on Accounting Conference 2011, 01-22. http://elsevier.conferenceservices.net/resources/247/2182/pdf/CPAC2011_0037_paper.pdf
Year 2022, Volume: 11 Issue: 1, 52 - 60, 08.07.2022

Abstract

References

  • Aksu M. ve Kösedağ A. (2006). Transparency and disclosure scores and their determinants in the Istanbul stock exchange. Corporate Governance: An International Review, 14(4), 277-296.
  • Alp A. ve Üstündağ S. (2009). Financial reporting transformation: the experience of Turkey. Critical Perspectives on Accounting, 20, 680–699.
  • Arsoy, A. P. ve Sipahi, B. (2007). International financial reporting standards X for small and medium sized entities and the Turkish case. Ankara University Journal of Political Sciences, 62(4), 31-48.
  • Ayboğa, H. (2002). Globalleşme sürecinde muhasebe alanındaki gelişmelere göre ülkemizin durumu. Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 8(5), 39-55.
  • Ball, R. (2006). International Financial Reporting Standards (IFRS): pros and cons for investors. Accounting and business research, 36(sup1), 5-27.
  • Celik, O. ve Ecer, A. (2009). Efficiency in accounting education: evidence from Turkish universities. Critical Perspectives on Accounting, 20(5), 614-634.
  • Cooper, D. J. ve Robson, K. (2006). Accounting, professions and regulation: Locating the sites of professionalization. Accounting, Organizations and Society, 31(4), 415-444.
  • Crotty, J. (2003). The neoliberal paradox: The impact of destructive product market competition and impatient finance on nonfinancial corporations in the neoliberal era. Research Brief, 5, 1-7.
  • Curuk, T., (2009). An analysis of the companies' compliance with the EU disclosure requirements and corporate characteristics influencing it. A case study of Turkey. Critical Perspectives on Accounting, 20, 635–650.
  • Ellwood, S. ve Newberry S. (2007). Public sector accrual accounting: institutionalising neo-liberal principles?. Accounting, Auditing &Accountability Journal, 20(4), 549-573.
  • Erb, C., ve Pelger, C. (2015). Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting. Accounting, Organizations and Society, 40, 13-40.
  • Fuad, F., Juliarto, A. ve Harto, P. (2019). Does IFRS convergence really increase accounting qualities? Emerging market evidence. Journal of Economics, Finance and Administrative Science, 24(48), 205-220.
  • Gomes, D., Carnegie, G. D., Napier, C. J., Parker, L. D. ve West, B. (2011). Does accounting history matter?. Accounting History, 16(4), 389-402.
  • Harvey, D. (2005). A Brief History of Neoliberalism, Oxford University Press: New York.
  • Harvey, D. (2007). Neoliberalism as Creative Destruction. The ANNALS of the American Academy of Political and Social Science, 610, 21-44.
  • IASB (2010). International Accounting Standards Board, Conceptual Framework for Financial Reporting http://www.ifrs.org/News/Press-Releases/Documents/ConceptualFW2010vb.pdf
  • IASB (2018). International Accounting Standards Board, “Conceptual Framework for Financial Reporting” https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/conceptual-framework-for-financial-reporting.pdf
  • Johnston, D. ve Saad-Filho, A. (2005). Neoliberalism--A Critical Reader, Pluto Press: Londra.
  • Judge, W., Li, S. ve Pinsker, R. (2010). National adoption of international accounting standards: An institutional perspective. Corporate Governance: An International Review, 18(3), 161-174.
  • Lapavitsas, C. (2005). Mainstream economics in neoliberal era. Johnston D. ve Saad-Filho A. (Ed.), Neoliberalism--A Critical Reader içinde (ss. 30-40). Pluto Press.
  • Lin, S., Riccardi, W. N., Wang, C., Hopkins, P. E. ve Kabureck, G. (2019). Relative effects of IFRS adoption and IFRS convergence on financial statement comparability. Contemporary Accounting Research, 36(2), 588-628.
  • MacGregor, S. (2005). The welfare state and neoliberalism. Johnston D. ve Saad-Filho A. (Ed.), Neoliberalism--A Critical Reader içinde (ss. 142-148). Pluto Press.
  • Nölke A. ve Perry J. (2007). The power of transnational private governance: Financialization and the IASB. Business and Politics, 9(3), 1-27.
  • Palley, T. I. (2005). From keynesianism to neoliberalism: Shifting paradigms in economics. Johnston D. ve Saad-Filho A. (Ed.), Neoliberalism--A Critical Reader içinde (ss. 20-29). Pluto Press.
  • Peng, S. ve Bewley, K. (2010). Adaptability to fair value accounting in an emerging economy: A case study of China's IFRS convergence. Accounting, Auditing & Accountability Journal, 23(8), 982-1011.
  • Perry, J. ve Nölke, A. (2006). The political economy of international accounting standards. Review of International Political Economy, 13(4), 559-586.
  • Prechel, H. ve Harms, J. B. (2007). Politics and neoliberalism: Theory and ideology. Research in Political Sociology, 16, 3-17.
  • Resmî Gazete (2011). Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu’nun Teşkilat ve Görevleri Hakkında Kanun Hükmünde Kararname, Tarih: 26/9/2011, No:660. http://www.resmigazete.gov.tr/eskiler/2011/11/20111102-5.html
  • Shima, K. M., ve Yang, D. C. (2012). Factors affecting the adoption of IFRS. International Journal of Business, 17(3), 276.
  • TMSK (2010). Türkiye Muhasebe Standartları Kurumu 2010 Yılı Faaliyet Raporu http://www.kgk.gov.tr/custom_page-253-yillik-faaliyet-raporlari-.html
  • Tsunogaya, N., ve Chand, P. (2012). The complex equilibrium paths towards international financial reporting standards (IFRS) and the Anglo-American model: the case of Japan. The Japanese Accounting Review, 2, 117-137.
  • Young, J. J. (2006). Making up users. Accounting, Organizations and Society, 31(6), 579–600.
  • Zhang, Y. (2011). Accounting and Neoliberalism: A critical reading of IASB/FASB’s Conceptual Framework for Financial Reporting 2010. Critical Perspectives on Accounting Conference 2011, 01-22. http://elsevier.conferenceservices.net/resources/247/2182/pdf/CPAC2011_0037_paper.pdf

Details

Primary Language Turkish
Journal Section Reviews
Authors

Şerife DEMİRELLİ 0000-0002-3055-9492

Publication Date July 8, 2022
Submission Date May 20, 2022
Published in Issue Year 2022 Volume: 11 Issue: 1

Cite

APA DEMİRELLİ, Ş. (2022). Neoliberal Bir Ürün Olarak Uluslararası Finansal Raporlama Standartlarının Eleştirel Bir Okuması. Paradigma: İktisadi Ve İdari Araştırmalar Dergisi, 11(1), 52-60.