MUHASEBE DÜZENLEMELERİ: KONTROL KİMDE? ABD ve ÇİN KARŞILAŞTIRMASI
ACCOUNTING REGULATIONS: WHO CALLS THE SHOTS? A COMPARISON BETWEEN USA AND CHINA
Author(s): Ahmet TerziSubject(s): Economic policy, Comparative politics, Evaluation research, Accounting - Business Administration
Published by: Kültür Ajans Tanıtım ve Organizasyon
Keywords: Accounting; Politics; Ideologies; Accounting Standards; Accounting Regulations;
Summary/Abstract: Knowledge of accounting is crucial for individuals, commercial organizations, societies and states. This creates endless debates on according to which criteria the knowledge will be produced and presented. The regulations regarding how the accounting knowledge is produced and presented influence the results significantly. That is why investors and dominant ideology put pressure on accounting regulators. Critical accounting literature suggests that such interventions and pressure may vary from one country to another. It discusses that in certain cases, accounting and ideology or accounting and politics get involved in a complex relationship.
Journal: Karadeniz Uluslararası Bilimsel Dergi
- Issue Year: 2018
- Issue No: 39
- Page Range: 20-29
- Page Count: 10
- Language: Turkish