ÇOK BOYUTLU BİR MUHASEBENİN İDEOLOJİSİ: MUHASEBENİN FİNANSALLAŞMAMASI

Muhasebe ekonominin bir uzantısı olarak ekonomik sürece aracılık etmekte,ekonomik sürecin en önemli oyuncuları olan şirketlerin toplum içindeki işlevlerive faaliyetlerinin doğası ve kapsamı devletlerin ve ulusların benimsediğiekonomik düşünce ve ilkelere göre tanımlanmaktadır. Şirketler sosyalsorumluluğu olmayan ticari kişilikler olarak görüldüğünde amaç fonksiyonukar ve hissedar refahı maksimizasyonu olan kuruluşlara dönüşmekte, ancaktoplumun ve doğanın üzerinde dolaylı ya da dolaysız etkiler bıraktığıiçin zorunlu olarak birçok sosyal sorumluluğu olan muhasebe kişilikleriolarak ele alındığında ise, amaç fonksiyonu net fayda maksimizasyonu(faydalar-maliyetler) olan kurumsal yurttaşlar olarak nitelenmektedir.Şirketlerin sosyalleşmesi yarattığı toplam değerin gösterilmesi amacıylaekonomik ve finansal etkilerin sosyal, çevresel (dışsal) ve kültürel etkiler ilebütünleştirilmesini, bu durum ise ilk olarak dışsallıkların (sosyal fayda vemaliyetlerin) kayıt altına alınmasını gerektirmektedir. Sosyal muhasebe tekboyutlu finansal muhasebeyi çok boyutlu bir uygulamaya dönüştürerek gerekkar amaçlı olan, gerekse kar amaçlı olmayan kuruluşlar için toplum ve devletile başka bir saydamlık, hesap verilebilirlik ve katılımcı demokrasi ilişkisioluşturmaktadır. Son tahlilde, sosyal muhasebenin uygulanabilirliği doğrudandoğruya şirketlerin amaç fonksiyonlarını dayandıracağı ekonomik düşüncelereve ilkelere bağlı olmakta, bireysel kar ve refah maksimizasyonu ya da sosyalkar ve refah maksimizasyonu ile finansallaşma ya finansallaşmama arasındayapılan seçimler uygulanacak muhasebenin finansal ya da sosyal olmasını dabelirlemektedir.

THE IDEOLOGY OF A MULTIDIMENTIONAL ACCOUNTING: DEFINANCIALIZATION OF ACCOUNTING

As an extension of the economy, accounting mediates the economic process and as an integral agent of the economic process the functions of business entities in society and the scope and nature of their activities are defined by the same economic thoughts and principles approved by the states and nations. If companies are regarded as business entities without any social responsibility, they are changed into organizations whose objective function is to maximize profit and shareholder wealth, however if they are treated as accounting entities with many social responsibilities necessarily resulting from having direct and indirect effects on the society, they are qualified as corporate citizens whose objective function is to maximize net benefits (benefits less costs). Socialization of business entities requires the integration of economic and financial effects with social, external (environmental) and cultural effects to represent the total value created by them, which requires in the first place the recognition of externalities (social benefits and costs). By converting one dimensional financial accounting into a multidimensional practice, social accounting establishes for both for profit and not for profit organizations an alternative transparency, accountability and participatory democracy relationship with the society and state. In the final analysis, the practicability of social accounting directly depends on the approved economic thoughts and principles upon which the objective function of business entities is to be based, and the choices made between individual profit and wealth maximization versus social profit and wealth maximization together with financialization versus definancialization dictate whether accounting practiced be financial or social.

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