KİRLİ KÂR: VOC ŞİRKETİ ÖRNEĞİ

Vereenigde Oost-lndische Compagnie (VOC) Şirketi daha çok Hollanda Doğu Hindistan Şirketi adıyla bilinmektedir. Bugünün şirketlerinin kârlarıyla karşılaştırıldığında, VOC Şirketinin ticaretten elde ettiği kâr, günümüzün en tanınmış şirketlerinin elde ettiği kârdan daha fazladır. Ancak bu kârın, elde edilişi açısından yasal olup olmadığı ise tartışmalı bir konudur. Dolayısıyla, şirketin kârı temiz kâr veya kirli kâr olarak iki açıdan değerlendirilebilir. Kirli kâr olabilecek riskli ticari faaliyetler göz önüne alınacak olursa, bu faaliyetlerin toplumdan topluma değişebileceği, hatta bir zamandan başka bir zamana da değişiklik göstereceği anlaşılacaktır. Bu çalışmanın amacı, VOC şirketinin faaliyetlerini açıklamak, faaliyet sonuçlarını muhasebe ve finans açısından değerlendirmek ve en önemlisi bunları temiz kâr ve kirli kâr kavramları kapsamında irdelemektir.

Anahtar Kelimeler:

VOC, Hollanda Doğu Hindistan Şirketi, Temiz kâr, Kirli kâr

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