Yıl 2018, Cilt 39, Sayı 39, Sayfalar 20 - 29 2018-09-28

Muhasebe Düzenlemeleri: Kontrol Kimde?
ACCOUNTING REGULATIONS: WHO CALLS THE SHOTS?

Ahmet terzi [1]

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Bu makale, muhasebeye ilişkin düzenlemeler üzerindeki siyasal ve ideolojik etkileri araştıran güncel akademik çalışmalara odaklanmaktadır. Ele alınan çalışmaların kimisi ABD'deki politika ve muhasebe arasındaki ilişkiye odaklanırken diğerleri Çin'deki muhasebe düzenlemeleri ile ideoloji arasındaki ilişkileri incelemektedir. Makalenin amacı, 2005 yılı sonrası eleştirel muhasebe literatüründe yer alan; muhasebe ile politika ve ideoloji arasındaki karmaşık ilişkiyi çok boyutlu  açıkladığı düşünülen ve günümüz iktisadi dünyasının iki zıt kutbunu temsil eden ABD ile Çin arasında karşılaştırmalı bir analiz olanağı sunan kimi çalışmaları tanıtarak ve özetleyerek araştırmacıların ilgisine ve tartışmasına sunmaktır. 

This paper centres on recent scholarly works on the effects of politics and ideology on accounting regulations.  Some of the works which are contained by this paper investigate USA politics and accounting relation whereas others examine accounting regulations and ideology in China. The purpose of the paper is to focus on the studies -penned after 2005- which are thought to have explained the multi-dimensional and complicated relationship between accounting and politics\ideology. Thus, it purposely centres on the works allowing the researcher to analyse comparatively the two opposite poles of the economic life of the world, namely USA and China. The paper adopts a descriptive method that summarizes, conveys and introduce the works in question to researchers for discussion and further investigation. 

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Yazar: Ahmet terzi (Sorumlu Yazar)
Kurum: ARDAHAN ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ, İŞLETME BÖLÜMÜ
Ülke: Turkey


Bibtex @derleme { kdeniz415104, journal = {Karadeniz Uluslararası Bilimsel Dergi}, issn = {1308-6200}, address = {Kültür Ajans}, year = {2018}, volume = {39}, pages = {20 - 29}, doi = {}, title = {Muhasebe Düzenlemeleri: Kontrol Kimde?}, key = {cite}, author = {terzi, Ahmet} }
APA terzi, A . (2018). Muhasebe Düzenlemeleri: Kontrol Kimde?. Karadeniz Uluslararası Bilimsel Dergi, 39 (39), 20-29. Retrieved from http://dergipark.gov.tr/kdeniz/issue/39399/415104
MLA terzi, A . "Muhasebe Düzenlemeleri: Kontrol Kimde?". Karadeniz Uluslararası Bilimsel Dergi 39 (2018): 20-29 <http://dergipark.gov.tr/kdeniz/issue/39399/415104>
Chicago terzi, A . "Muhasebe Düzenlemeleri: Kontrol Kimde?". Karadeniz Uluslararası Bilimsel Dergi 39 (2018): 20-29
RIS TY - JOUR T1 - Muhasebe Düzenlemeleri: Kontrol Kimde? AU - Ahmet terzi Y1 - 2018 PY - 2018 N1 - DO - T2 - Karadeniz Uluslararası Bilimsel Dergi JF - Journal JO - JOR SP - 20 EP - 29 VL - 39 IS - 39 SN - 1308-6200- M3 - UR - Y2 - 2018 ER -
EndNote %0 Karadeniz Uluslararası Bilimsel Dergi Muhasebe Düzenlemeleri: Kontrol Kimde? %A Ahmet terzi %T Muhasebe Düzenlemeleri: Kontrol Kimde? %D 2018 %J Karadeniz Uluslararası Bilimsel Dergi %P 1308-6200- %V 39 %N 39 %R %U
ISNAD terzi, Ahmet . "Muhasebe Düzenlemeleri: Kontrol Kimde?". Karadeniz Uluslararası Bilimsel Dergi 39 / 39 (Eylül 2018): 20-29.