Öz
Finansallaşma 2008 krizinin ana özelliği olarak tanımlanmaktadır. Muhasebe çatısı/taslağı için finansallaşma üzerinde hissedarlar tarafından kontrole ve izlenmeye müsaade eden bir ders gereksinimi değerlendirmekteyiz. Muhasebenin sermaye kazançları/transferlerinden gelen dağıtılabilir geliri ayırt etmede ve spekülatif sermayeden gelen üretkenliği ayırt etmedeki başarısızlığının finansallaşmaya yer hazırladığını tartışmaktayız. Bu ayrımları etkin olarak yapan bir muhasebe sunumunu (4S muhasebesi) takdim etmekteyiz. Bunun bankaların finansal raporlamalarında nasıl tatbik edileceğini uyarlanmış örnekle ortaya koymaktayız
Anahtar Kelimeler
Sermayeye Karşı Gelir Kapsamlı Gelirler Finansal Kriz Finansallaşma
Kaynakça
- Andersson, T., Haslam, C., Lee, E., Katechos, G., & Tsitsianis, N. (2010). Corporate strategy financialized: Conjuncture, arbitrage and earnings capacity in the S&P 500. Accounting Forum, 34(3–4), 211–221.
- Andersson, T., Haslam, C., Lee, E., & Tsitsianis, N. (2008). Financialization directing strategy. Accounting Forum, 32(4), 261–275.
- Barth, M. E., & Landsman, W. R. (2010). How did financial reporting contribute to the financial crisis? European Accounting Review, 19(3), 399–423.
- Bromwich, M., MacVe, R., & Sunder, S. (2010). Hicksian income in the conceptual framework. Abacus, 46(3), 348–376.
- Cairns, D. (2010). Accountancy, 145(1399, March), 67.
- Elliott, L., & Atkinson, D. (2008). The gods that failed: How blind faith in markets cost us our future. London: The Bodley Head.
- Epstein, G. A. (2005). Financialization and the world economy. Northampton MA: Edward Elgar.
- Hatherly, D. (2011). Accounting for distributed cognition. Working paper – available from the author.
- Hatherly, D., Leung, D., & MacKenzie, D. (2008). The finitist accountant. In Swedberg, & Pinch (Eds.), Living in a material world (pp. 131–160). Boston: MIT Press.
- Heilpern, E., Haslam, C., & Andersson, T. (2009). When it comes to the crunch: What are the drivers of the current banking crisis? Accounting Forum, 33(2), 99–113.
- Hicks, J. R. (1946). Value and capital: An inquiry into some fundamental principles of economic theory. Oxford: Clarendon.
- Kay, J. (2004). Ignore the wisdom of accounting at your own risk. Financial Times, (September 7), 21.
- Krippner, G. R. (2005). The financialization of the American economy. Socio-Economic Review, 3(2), 173–208.
- MacKenzie, D. (2011). The credit crisis as a problem in the sociology of knowledge. American Journal of Sociology, 116(6), 1778–1841.
- Richardson, A. J. (1987). Accounting as a legitimating institution. Accounting, Organizations and Society, 12(4), 341–355.
- Turner, L. A. (Chair) (2009). The Turner review: A regulatory response to the global banking crisis. London: Financial Services Authority.
- UBS (2007). Financial reporting for investors. In UBS investment research: Valuation and accounting briefing (Stephen Cooper, Analyst). London: UBS (April 16).
Öz
Kaynakça
- Andersson, T., Haslam, C., Lee, E., Katechos, G., & Tsitsianis, N. (2010). Corporate strategy financialized: Conjuncture, arbitrage and earnings capacity in the S&P 500. Accounting Forum, 34(3–4), 211–221.
- Andersson, T., Haslam, C., Lee, E., & Tsitsianis, N. (2008). Financialization directing strategy. Accounting Forum, 32(4), 261–275.
- Barth, M. E., & Landsman, W. R. (2010). How did financial reporting contribute to the financial crisis? European Accounting Review, 19(3), 399–423.
- Bromwich, M., MacVe, R., & Sunder, S. (2010). Hicksian income in the conceptual framework. Abacus, 46(3), 348–376.
- Cairns, D. (2010). Accountancy, 145(1399, March), 67.
- Elliott, L., & Atkinson, D. (2008). The gods that failed: How blind faith in markets cost us our future. London: The Bodley Head.
- Epstein, G. A. (2005). Financialization and the world economy. Northampton MA: Edward Elgar.
- Hatherly, D. (2011). Accounting for distributed cognition. Working paper – available from the author.
- Hatherly, D., Leung, D., & MacKenzie, D. (2008). The finitist accountant. In Swedberg, & Pinch (Eds.), Living in a material world (pp. 131–160). Boston: MIT Press.
- Heilpern, E., Haslam, C., & Andersson, T. (2009). When it comes to the crunch: What are the drivers of the current banking crisis? Accounting Forum, 33(2), 99–113.
- Hicks, J. R. (1946). Value and capital: An inquiry into some fundamental principles of economic theory. Oxford: Clarendon.
- Kay, J. (2004). Ignore the wisdom of accounting at your own risk. Financial Times, (September 7), 21.
- Krippner, G. R. (2005). The financialization of the American economy. Socio-Economic Review, 3(2), 173–208.
- MacKenzie, D. (2011). The credit crisis as a problem in the sociology of knowledge. American Journal of Sociology, 116(6), 1778–1841.
- Richardson, A. J. (1987). Accounting as a legitimating institution. Accounting, Organizations and Society, 12(4), 341–355.
- Turner, L. A. (Chair) (2009). The Turner review: A regulatory response to the global banking crisis. London: Financial Services Authority.
- UBS (2007). Financial reporting for investors. In UBS investment research: Valuation and accounting briefing (Stephen Cooper, Analyst). London: UBS (April 16).
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 1 Mart 2012 |
| Yayımlandığı Sayı | Yıl 2012 Cilt: 2 Sayı: 1 |