Ekonomik Kalkınma Teorisi ile Muhasebedeki Paradigma Kayması Arasındaki Etkileşim: Saptanan Ayak İzleri ve Çıkarımlar
Kurumların önceliği ve insan sermayesinin önceliği hipotezleri, ekonomik kalkınmanın kurumsal kalite ve insan sermayesi birikimi artışına dayalı olarak oluştuğunu iddia eden günümüz ekonomik kalkınma görüşünün temellerini oluşturmaktadır. Bu bağlamda siyasi haklar, insan hakları, demokrasi düzeyi, hukukun üstünlüğü, politik risk (denge ve kontrol), eğitim, sağlık, girişimcilik iklimi, işçi başına sermaye ve AR&GE harcaması ilgili literatür çerçevesinde ekonomik kalkınmanın bileşenleri olarak ifade edilebilir. Nitekim günümüzde paydaşlar, karar alma süreçlerinde kullanmak üzere bu bileşenlere ilişkin bilgi talep etmeye başlamışlardır. Bu durum, muhasebenin odağını finansal bilgiden bilgiye dönüştüren bir paradigma kaymasına neden olmuştur. Diğer bir deyişle muhasebe hem finansal hem de finansal olmayan bilgileri içermeye başlamıştır. Bu çalışmada ekonomik kalkınma teorisindeki gelişmelerin muhasebedeki paradigma kayması üzerindeki etkisi kanıtlanmaya çalışılmıştır. Bu bağlamda ekonomik kalkınma bileşenlerinin güncel raporlama yaklaşımlarındaki ayak izleri takip edilmiştir. Sürdürülebilirlik raporlaması ve entegre raporlama muhasebedeki paradigma kaymasına işaret eden temel yapı taşlarıdır. Ekonomik kalkınma bileşenleri GRI 102, 200’lü ve 400’lü serilere ait standartlar ve uluslararası entegre raporlama çerçevesinde yer alan sermaye unsurları ile eşleştirilmiştir. 36 adet GRI Standardı içerisinde yer alan 12 Standart ve 6 tür sermaye unsurunda 4’ü doğrudan ekonomik kalkınma bileşenleriyle eşleşmektedir. Dolayısıyla ekonomik kalkınma bileşenlerinin tümü, entegre raporlama metodolojisi çerçevesinde muhasebenin ve kurumsal raporlamanın konusu içerisine girmektedir. Kronolojik olarak, iktisadi yaklaşımlar ve kabuller hızlıca muhasebeyi etkilemekte ve paradigma kaymasına neden olmaktadır.
Interaction between Economic Development Theory and Paradigm Shift in Accounting: Detected Footprints and Inferences
Primacy of institutions and primacy of human capital are the fundamental hypotheses that shape the recent view on economic development which asserts that increase in institutional quality and human capital accumulation causes economic development. In this sense, it is fair to say that political rights, civil liberties, democracy, rule of law, political risk (check and balance), education, health, entrepreneurial climate, capital per worker and R&D expenditure are the components of economic development according to related literature. Thus today, stakeholders have begun to demand information on these components to use them in their decision making processes. This has led to a paradigm shift in accounting which changes the focus from financial information to information. In other words, accounting has begun to include both financial and non-financial information. In this study, the effects of the improvements in economic development theory on the paradigm shift in accounting is being tried to be proven. In this context, footprints of economic development components in current reporting approaches were followed. Sustainability reporting and integrated reporting are the building blocks that point to the paradigm shift in accounting. Economic development components are paired with GRI 102, standards of 200 and 400 series and capitals mentioned in international integrated reporting framework. 12 standards in 36 GRI standards and 4 in 6 types of capitals are directly matched with economic development components. Therefore, all of the components of economic development fall within the context of accounting and corporate reporting within the framework of integrated reporting methodology. Chronologically, economic approaches and assumptions quickly affect accounting and cause paradigm shift.
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