ELEŞTİREL DÜŞÜNCE VE CESUR YENİ MUHASEBELER

Muhasebe uygulamaları bir yandan toplumlardan, örgütlerden, yönetimlerden etkilenmekte, diğeryandan daha adaletli bir toplum, daha eşitlikçi örgüt ve daha demokratik yönetim oluşumunu hızlandırarakya da engelleyerek sosyal değişimi etkilemektedir. Muhasebenin topluma ve doğaya tam hesapverilebilirliği sağlaması için öncelikle finansallaşmanın boyunduruğundan kurtulması gerekmektedir.Bu ise finansal kapitalizmin sürdürülebilir olmadığını ve finansal sermayenin kontrolünde olmayanbaşka bir dünya kurmanın mümkün olduğunu kabul etmeyi gerektirmektedir. Tersi durumda finansal/finansallaşmış muhasebe sözde sosyal, çevresel, yeşil muhasebelere dönüşme becerisini göstermektedir.Ancak bu tür muhasebeler örgütlerin toplum ve doğa yararına saydamlaştırılması ve düzenlenmesinimümkün kılamamakta ve bürokratik, hiyerarşik, tekelci ve oligopolcü örgütlerin halkla ilişkilerve propaganda çalışmaları olmaktan öteye geçememektedir. Eleştirel düşünce, cesur yeni muhasebeleryaratmadan önce ya da böyle bir çabayla eşzamanlı olarak cesur yeni toplumlar, örgütler ve yönetimleryaratmak gerektiğini, bunların da hem teknik, hem de sosyal, politik, tarihsel boyutların dikkatealınmasını gerektireceğini savunmaktadır. Gerçek anlamda sosyal, yeşil ve insancıl muhasebelertasarlarken mevcut sosyal ve örgütsel yapılar kadar insanların tarih yapma gücünü de dikkate alanyapısalcı ve hümanist düşünce ve uygulamalar arasında uzanan geniş araştırma alanında daha çokzaman ve emek harcamak gerekmektedir, çünkü son tahlilde örgütler ve muhasebe de dahil tüm sosyalyapılar insan ürünü olmakta ve insanın özgür iradesiyle değiştirilebilmektedir.

Anahtar Kelimeler:

Sosyal ve Örgütsel Gerçeklik, Yönetim Kontrolü, Eleştirel ve Anaakım Muhasebe, Ortodoks ve Karşı Düşünceler.

CRITICAL THOUGHT AND BRAVE NEW ACCOUNTINGS

On one hand, accounting is influenced by societies, organizations, and managements, but it has aneffect on social change as a facilitator or an obstacle, on the other. For accounting to secure full accountabilityto the society and nature, it must first be freed from the hegemony of financialisation. Thisneeds to acknowledge the fact that financial capitalism is not sustainable and it is possible to constructanother world which is not under the control of financial capital. Otherwise, financial/financializedaccounting has metamorphosed into pseudo social, environmental and green accountings. However,this kind of accountings could not regulate and create more transparent organizations in conformitywith the public and nature’s interests and go beyond public relations and propaganda studies of bureaucratic,hierarchical, monopolistic and oligopolistic organizations. Critical thought argues that beforeor simultaneously with constructing brave new accountings, brave new societies, organizations, andmanagements have to be formed, which requires both technical and social, political, historical dimensionsto be taken into account. While literally imagining social, green and humanistic accountings,more and more time and effort should be used within the unlimited scope of research extending fromstructuralist and humanistic paradigms and practices which place as much importance on the humans’power for making history as existing social and organizational structures, since in the final analysis allsocial structures including organizations and accounting are human artifacts and can be changed bythe humans’ free will.

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