Uluslararası finansal raporlama standartlarına yönelişin kültür bağlamında değerlendirilmesi

Sosyoekonomik faktörlerin muhasebe üzerindeki etkisi güçlüdür. Çünkü muhasebe sosyoekonomik çerçeve içnde hizmet sunmaktadır. Kültür de mu- hasebeyi etki altına alan sosyoekonomik faktörlerin en önemlilerinden bir tanesidir. Bu anlamda, kültürün muhasebe üzerindeki etkisi gün geçtikçe daha da hissedilmeye başlamıştır. Çünkü globalleşme ile birlikte muhasebe standartları da harmonizasyona tabi tutulmuş ve bütün dünyada muhasebe standartlarını aynılaştırma çabaları başlamıştır. Bu çalışmada UFRS ile birlikte, muhasebe ve finansal raporlama alanında global bir paket haline getirilmek istenen ulusların durumu analiz edilmeye çalışılmaktadır. Genel bir değerlendirmeden ibaret olan çalışmada, özellikle kültürel yapıların muhasebe uygulamalarında farklılık gerektirip gerektirmediği tartışılmak- tadır. Bu değerlendirme sonucunda Türkiye`nin de içinde bulunduğu bir- çok ülke açısından kültürel değerler göz ardı edilip, direkt ithal edilen bir uygulamanın sıkıntılı olduğu kanaatine varılmaktadır.

An assessment of swıtchıng to ınternatıonal fınancıal reportıng standards ın the context of culture

Socio-economic factors have powerful effect on culture. Because acco- unting gives service in socio-economic frame. So culture is one of the most important socio-economic factors which influence the accounting. In this sense, the effect of culture on accounting began to be felt increasing day by day. Because in concurrence with globalization accounting standards were subjected to harmonization and identification started all over the world. In this study, nations stuation that to be introduced into a global package in the field of accounting and financial reporting in concurrence with IFRS is tried to analyze. With which consist of a general evaluation of this study, especially whether cultural structure require the divergence in accounting application is discussed. As a result of this evaluation, in terms of many co- untries including Turkey an application which is imported directly without being ignored the cultural values is considered problematicly.

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