ULUSLARARASI MUHASEBE STANDARTLARININ OLUŞUM SÜRECİ: IASC VE ÖNDE GELEN ULUSAL VE ULUSLARARASI ÖRGÜTLER

Uluslararası muhasebe standartlarının oluşturulması sürecinde öne çıkan bir örgüt olarak IASC, etkili küresel vebölgesel aktörlerle kurmuş olduğu özel ilişkileri nedeniyle, çeşitli ulusal ve uluslararası örgütlerin oluşturduğuçok aktif bir ağ düzeneği içinde işlev görmektedir. Bu çalışmada, söz konusu ağ düzeneğinin daha iyi anlaşılabilmesi için, IASC’nin kurumsal gelişimi ve standart oluşturma süreci incelenmektedir. Bu çerçevede, IASC’ninuluslararası standart oluşturma sürecinin farklı evrelerinde, aynı aktörlerin oluşturduğu etki örtüşmelerine vurgu yapılarak, tekrarlayıcı nitelikteki bu etki akışlarının, standart oluşturma sürecinin farklı evrelerinde, aynı tarafların çok aktif düzeydeki katılımları nedeniyle, daha da güçlendiği ileri sürülmektedir

Anahtar Kelimeler:

IASC (Uluslararası Muhasebe Standartları Komitesi), standart oluşturma, etkili aktörler

INTERNATIONAL ACCOUNTING STANDARD SETTING PROCESS: IASC AND OUTSTANDING NATIONAL AND INTERNATIONAL ORGANIZATIONS

As a prominent organization in international accounting standard setting, IASC functions in a very active network of various national and international organizations due to its specific interfaces with influential regionaland global actors. In this paper, both the institutional development and standard setting process of IASC is examined so as to understand the network relations in its institutional framework. In this context, it argues, with aspecific emphasis upon the influence overlaps, that these recurring flows of influences have been fortified through the very active involvement of the same constituents at different levels of standard-setting process

Keywords:

IASC (International Accounting Stadards Committee), standart setting, influential actors,

PDF

___

Akdoğan, Nalân (2003), “Avrupa Birliği’ne Üye Ülkeler Arasında Finansal Raporlama Uygulamalarında Uluslararası Standartlara Geçiş- Dördüncü ve Yedinci Yönerge Muhasebe Standartlarının IAS’e Yakınlaşma Çabaları,” Prof. Dr. Yüksel Koç Yalkın’a Armağan, SBF Yayın No: 590, TÜRMOB Yayın No: 221, Ankara.
Annisette, Marcia (2004), “The true nature of the World Bank,” Critical Perspectives on Accounting, 15: 303–323.
Arnold, Patricia, (2005) “Disciplining domestic regulation: the World Trade Organization and the market for professional services”, Accounting, Organizations and Society, Vol 30, Issue 4, May: 299–330.
Botzem, Sebastian ve Quack, Sigrid (2005), Contested Rules and Shifting Boundaries: International Standard Setting in Acconting, Discussion Papers, SP III 2005–201, May 2005, Social Science Research Center Berlin.
Brown, Alistair M. (2004), “The Milieu of the IASB”, The Journal of American Academy of Business, Cam - bridge, September: 385–390.
Cairns, David (1997), “The future shape of harmonization: a reply”, The European Accounting Review, 6: 2: 305–348.
Fogarty, Timothy J. (1998), “Accounting Standard Setting: A Challenge for Critical Accounting Researchers”, Critical Perspectives on Accounting, 9: 515–523.
Fogarty, J. Timothy, Zucca, Linda J., Meonske, Norman and Kirch, David P. (1997), “Proactive Practice Review: A Critical Case Study of Accounting Regulation That Newer Was”, Critical Perspectives on Accounting, 8: 167-187.
Fritz, Susanne and Lämmle, (2003), The International Process of Accounting Standards, http://www.ep.liu.se/exjobb/eki/2003/fck/003.
Fuller, Jane (2004), “The continent’s largest companies are gearing up for change that should reduce the needs to reconcile accounts to different rules. But the relevance and reliability of the measures is open to question, writes Jane Fuller, Financial Times, London (UK), Nov 23: 17.
Hallström, Kristina Tamm (2004), Organizing International Standardization ISO and the IASC in Quest of Authority, Edward Elgar.
Hargreaves, Deborah, and Tricks, Henry (2004), “New accounting rules raise questions of accountability: As Business prepares for change there are grumbles about the standard-setters,” Financial Times, London (UK): Dec 9: 20.
Hines, Tony et al. (2001), “We’re off to see the wizard An evaluation of directors’and auditors’ experiences with the Financial Reporting Review Panel”, Accounting, Auditing & Accountability Journal, Vol. 14, No. 1: 53–84.
Hopwood, Anthony G. (1994), “Some reflections of ‘The harmonization of accounting within the EU’”, The Eu - ropean Accounting Review, 3:2: 241–253.
Hopwood, Anthony G. (2000), “Understanding Financial Accounting Practice,” Accounting, Organizations and Society, 25: 763–766.
House, John ve Bolton, Lesley, “Standard-setters fear for future”, Accountancy, Mar2004, Vol 133, Issue 1327, p. 14, 1/2p. 1c.
IASB (2004), Preliminary Recomendations by the Constitution Committee to the IASC Foundation Trustees for Consideration at the 25 October Trustees’ Meeting, İnternet: http://www.iasb.org/uploaded_files/documents/latest_update_21_10_04.pdf.
IASB (2005a), IASC Foundation Constitution, İnternet: http://www.iasb.org/about/constitution.asp.
IASB (2005b), R e s t r u c t u red Standards A d v i s o ry Council appointed 17th Oct 2005, İ n t e r n e t : http://www.iasb.org/news/iasb.asp?showPageContent=no&xml=10_572_29_17102005.htm. Jopson, Barney et al. (2005), “McCreevy signals IASB compromise Accounting Standards”, Financial Times, London (UK), Apr 6: 30.
Jönsson, Sten (1988), Accounting Regulation and Elite Structures, John Wiley and Sons.
Kirsch, Robert J. & Day, Robert (2001), “Lobbying and International Accounting Standards Committee,” http://www.bournemouth.ac.uk/fal/pdfs/wp25.pdf.
Kwok, Chiu C. and Sharp, David (2005), “Power and international accounting setting”, Accounting, Auditing & Accountability Journal, Vol. 18, No. 1: 74–99.
Larson, Robert K. (1997), “Corporate Lobbying of the International Accounting Standards Committee”, Journal of International Financial Management and Accounting, 8: 3: 175–203.
McGregor, Warren (1999), “An Insider’s View of the Current State and Future Direction of International Accounting Standard Setting,” Accounting Horizons, Vol. 13, No. 2: 159–168.
Muğan Şımga, Can ve Akman Hoşal, Nazlı (2003), “Uluslararası Finansal Raporlama Standartları: Ya k ı n s ama Eğilimleri,” 75–95.
Munter, Paul (2001), “World Stock Markets: The Battle over Reporting Continues”, The Journal of Corporate Accounting & Finance, September/October: 51–54.
Oguri, Takashi (2005), “Functions of accounting and accounting regulation: alternative perspectives based on Marxian economics,” Critical Perspectives on Accounting, 16: 77–94.
Parker, Colin, “IASC Restructuring: A Step Towards a Global Standard-Setter?”, Journal of Financial Reporting, Vol. 1, No. 1, July: 1–6.
Porter, Tony (2002), “Multilevel Governance and Democracy in Global Financial Regulation”, Globalization, Multilevel Governance and Democracy: Continental, Comparative and Global Perspectives Conference, Queen’s University, Kingston, Canada, May 3–4, 2002.
Rahaman, Sheik F. (1998), “International accounting regulation by the United Nations: a power perspective,” Accounting, Auditing & Accountability, Vol. 11, No: 593–623.
Saudagaran, Shahrokh M. and Meek, Gary K. (1997), “A Review of Research on the International Capital Markets and Financial Reporting by Multinational Firms”, Journal of Accounting Literature, Vol.16: 127–159.
Singer, David Andrew (2004), “Capital Rules: The Domestic Politics of International Regulatory Harmonization”, International Organization, 58, Summer 2004: 531–565.
Taylor, Peter and Turley, Stuart (1986), The Regulation of Accounting, Basil Blackwell. Üstündağ, Saim (2000), “Muhasebe Standartları Oluşturulması Süreci,” Muhasebe ve Denetime Bakış, Yıl: 1, Sayı: 1, Nisan: 31–57.
Young, Joni J. (2003), Constructing, persuading and silencing: the rhetoric of accounting standards”, Accounting, Organizations and Society, 28: 621–638.
Willmott, Hugh C., Puxty, Anthony G., Robson, Keith, Cooper, David J., & Lowe, E. Anthony (1992), “Regulation of Accountancy and Accountants: A Comparative Analysis of Accounting for Research and Development in Four Advanced Capitalist Countries”, Accounting Auditing & Accountability Journal, Vol. 5, No. 2: 32–56.
Working Council For Chief Financial Officers (2001), “Harmonization of Global Accounting Standards”, Cor - porate Executive Board, http://www.cfo.executiveboard.com/guest/CFO/19133.pdf.
Zeff, Stephen A. (2001), ““Political” Lobbying on Proposed Standards: A Challenge to the IASB”, International Workshop on Accounting & Regulation, Siena, Italy, September 27.