FORMALİTE VE HİYERARŞİ BAĞLAMINDA TARİHİ VE KÜLTÜREL AÇIDAN HESAP VEREBİLİRLİK VE HESAP SORABİLİRLİK ŞEKİLLERİ

Bu çalışmanın amacı hesap verebilirlik ve hesap sorabilirliğin farklı örgütlerde ve toplumlarda nasıl şekillendiği ve bu örgüt ve toplumları nasıl şekillendirdiğini açıklamaktır. Çalışmada öncelikle formel (biçimsel), enformel (biçimsel olmayan), hiyerarşik ve hiyerarşik olmayan etkileşim ve bağımlılık ilişkileri açısından bir matris oluşturulmakta ve buna göre hesap verebilirlik ve hesap sorabilirlik tanımlamakta ve sınıflamaktadır. Bu kapsamda sosyo-ekonomik ve politik etkileşim ve bağımlılık ilişkileri içinde yerleşik olan hesap verebilirlik ve hesap sorabilirlik şekillerinin farklılıkları tarihsel ve kültürel açıdan incelenmektedir. Ayrıca, hesap verebilirlik ve hesap sorabilirlik şekilleri incelenirken, örgütlerde ve toplumda güven, güç, kişilik gibi unsurların önemi ve etkisi dikkate alınmaktadır. Ayrıca farklı hesap verebilirlik ve hesap sorabilirlik şekilleri içinde muhasebenin rolü tartışılmaktadır.

FORMS OF ACCOUNTABILITY IN THE CONTEXT OF FORMALITY AND HIERARCHY FROM A HISTORICAL AND CULTURAL POINT VIEW

Aim of this study is to explain how accountability is shaped in different organizations and societies and also shapes these organizations and societies. In the study, a matrix is created in terms of formal, informal, hierarchical and non-hierarchical interactions and dependency relations and then accordingly accountability is defined and classified. In this context, differences of the forms of accountability embedded in the socio-economical and political interaction and dependency relations are examined from the historical and cultural point of view. The significance and effects of the elements such as trust, power, identity in organizations and societies are taken into account while examining the forms of accountability. In addition, the role of accounting is discussed within the different forms of accountability.

PDF

___

Argris, C. 1990. The Dilemma of Implimenting Controls: The Case of Managerial Accounting, Accounting, Organization and Society, 16(6).
Barkey, K. 1994. Bandits and Bureaucrats: The Ottoman Route to State Centralization, Cornell University Press, Ithaca.
Bayri, O. 2000. A Theory of Patronage in Accountability: A Discourse on Turkish Modernization and Socio-Economic Accountability with Special Reference to the Case of Pension Funds, Published PhD Thesis, Manchester Metropolitan University.
Beetham, D. 1987. Bureaucracy, Milton Keynes: Open University Press.
Blau, P. 1964. Exchange and Power in Social Life, John Willey, New York.
Bloch, M. 1971. Feudal Society, (trans. by L. A. Manton), Chicago. Boissevain, J. 1966. Patronage in Sicily, Man (1).
Broadbent, J. Dietrich, M. ve Laughlin, R. 1996. The Development of Principal-Agent, Contracting and Accountability Relationships in the Public Sector: Conceptual and Cultural Problems, Critical Perspective on Accounting (7).
Campbell, J. K. 1964. Honour, Family and Patronage: A Study of Institutions and Moral Values in a Greek Mountain Community, Oxford University Press Oxford.
Calpham, C. 1982. Private patronage and public Power: Political Clientelism in Modern State, Frances Printer Publishers, London.
Cohen, A. 1969. Political Anthropology: The Analysis of the Symbolism of Power Relations, Man 4(2).
Drucker, P.F. 1991. Reckoning with Pension Fund Revolutions: Harvard Business Review, (May-June).
Eisenstadt, S. N. ve R. Lemarchand. 1981. Political Clientelism, Patronage and Development, Sage, London.
Eisenstadt, S. N. ve L. Roniger. 1984. Patrons, Clients and Friends: Interpersonal Relations and Structure of Trust in Society, Cambridge: Cambridge University Press.
Eisenstadt, S. N. ve L. Roniger. 1980. Patron-Client Relations as a Modal of Structuring Social Exchange, Comparative Studies in Society and History, 22(1).
Etzioni, A. 1988. The Moral Dimension: Towards a New Economic, Collier Macmillan, London.
Fontana, B. 1997. The Failures of Human Agency: Accountability in Historical Perspective, in International Forum For Democratic Studies (ed.) Institutionalizing Horizontal Accountability: How Democracies Can Fight Corruption and the Abuse of Power, Vienna ve Washington D. C.
Foucault, M. 1980. Power/Knowledge, Harvester, Brighton.
Fox, A. 1974. Beyond Contract: Work, Power and Trust Relations, Faber and Faber, London.
Garfinkel, H. 1967. Studies in Ethnomethodology, Blackwell Publishers, Cambridge.
Gellner, E. ve Waterbury, J. (ed.) 1977. Patrons and Clients in Mediterranean Societies, Duckworth, London.
Giddens, A. 1990. The Consequence of Modernity, Blackwell Publishers, Oxford.
Glidden, H. W. 1972. The Arab World, American Journal of Psychiatry, 21(2/3).
Hughes, O. E. 1998. Public Management and Administration: An Introduction, 2nd ed., Macmillan, London. Kamenka, E. 1989. Bureaucracy, Blackwell, Oxford.
Kaufman, R. R. 1974. The Patron-Client Concept and Macro-Politics: Prospects and Problems, Comparative Studies in Sociological History, 16(3).
Kettering, S. 1988. The Historical Development of Political Clientelism, Journal of Interdisciplinary History, 18(3).
Lane, R. E. 1991. The Market Experience, Cambridge University Press, Cambridge.
Laughlin, R. 1996. Principals and Higher Principals: Accounting for Accountability in the Caring Professions in R. Munro ve J. Mouritsen (ed.) Accountability: Power, Ethos ve Technologies of Managing, International Thomson Business Pres, London.
Lemarchand, R. ve Legg, K. 1972. Political Clientelism and Development: A Preliminary Analysis, Comparative Politics, 4(2).
Littlewood, P. K. 1980. Patronage, Ideology and Reproduction, Critique of Anthropology (15) . Luhmann, N. (1979), Trust and Power, John Wiley, New York. Munro, R. 1996. Alignment and Identity Work: the Study of Accounts and Accountability in R.Munro & J. Mouritsen (ed.), Accountability: Power, Ethos & Technologies of Managing, International Thomson Business Press, London.
Neu, D. 1991. Trust, Contracting and the Prospectus Process, Accounting, Organizations and Society, 16(3).
Pitt-Rivers, J. A. 1961. The People of the Sierra, Chicago University Press, Chicago.
Roberts, J. 1996. From Discipline to Dialogue: Individualising and Socialising Forms of Accountability in R. Munro ve J. Mouritsen ed. Accountability: Power, Ethos & Technologies of Managing, International Thomson Business Press, London.
Roberts, J. 1991. The Possibilities of Accountability, Accounting, Organization and Society, 16 (4).
Roberts, J. ve R. Scapens. 1985. Accounting Systems and Systems of Accountability- Understanding Accounting Practices in their Organisational Contexts, Accounting, Organisation and Society, 10(4).
Roniger, L. 1994. The Transformation of Clientelism and Civil Society, in L. Roniger ve A. Güneş-Ayata (ed.), Democracy, Clientelism and Civil Society, Lynne Rienner Publishers, London.
Roniger, L. ve A. Güneş-Ayata (ed.). 1994. Democracy, Clientelism and Civil Society, Lynne Rienner Publishers, London.
Sahlins, M. 1965. On the Sociology of Primitive Exchange in M. Banton (ed.), The Relevance of Models for Social Anthropology, Praeger, New York.
Schmidt, S.W; L.Guasti, C. H. Lande, ve J. C. Scott. 1977. Friends, Followers and Factions, University of California Press, Berkeley.
Sinclair, A. 1995. The Chameleon of Accountability: Forms and Discourse, Accounting, Organisation and Society, 20(2/3).
Sorauf, F. 1961. The Silent Revolution in Patronage, pp. in E. Banfield (ed.), Urban Government, The Free Press, New York.
Toennies. 1887. Community and Association, Michigan State University Press 957, Michigan.
Wallace-Hadrill, A. (ed.). 1989. Patronage in Ancient Society, Routledge and Kegan Paul, London.
Watts, R. 1992. Accounting Choice Theory and Market Based Research in Accounting, British Accounting Review, 5(2).
Weber, M. 1968. Economy and Society: An Outline of Interpretative Sociology, Bedminster Press, New York.
Weingrod, A. 1968. Patrons, Patronage and Political Parties, Comparative Studies in Society and History, (10).
Willmott, H. 1996. Thinking Accountability: Accounting for the Disciplined Production of Self in R. Munro ve J. Mouritsen (ed.) Accountability: Power, Ethos and Technologies of Managing, International Thomson Business Press, London.