Burcu BAHÇECİ BAŞKURT, Şuayyip Doğuş DEMİRCİ

MAX WEBER: BÜROKRASİ TEORİSİ VE MUHASEBE YAKLAŞIMI

Weber’in birçok teorisi gibi bürokrasi teorisi de işletme disiplini çerçevesinde sıklıkla konu ediliyor olsa da günümüzde bu teorinin birçok farklı disiplinde de yansımaları görülebilmektedir. İş bölümü, hiyerarşi, uzmanlaşma, objektif değerlendirme gibi konseptlerin vurgulandığı bürokrasi teorisinde, karmaşık bürokratik yapılarda geliştiği söylenen belirli kavramlar ve bu kavramlar arasındaki ilişkiler konu edinilmiştir. Muhasebe disiplini, bürokrasi teorisi ile paralellik taşıyan yönlere sahip disiplinler arasındadır. Bilimsel açıdan muhasebenin temel prensipleri arasında yer alan parayla ölçülme ile tarafsızlık ve belgelendirmenin bahsi geçen teori ile açıklanabiliyor olmasının yanı sıra, mesleki anlamda muhasebede vurgulanan belgelendirmenin ve belgeleri muhafazanın önemi, alansal uzmanlaşma ve hiyerarşi gibi olgular bu teori ile açıklanabilmektedir. Rasyonalizm objektivite ve mantığı vurgulayan bir kavramken, muhasebede çıktılar tarafsız bir şekilde hesaplanan sayılar olarak ortaya konduğu için bu iki kavram arasında yakınlık kurulabilmektedir. Finansal tablolar, dipnotlar ve tüm raporlar belli muhasebe standartları çerçevesinde düzenlenmektedir. Bu da bürokrasi teorisinde vurgulanan rasyonel bürokrasinin meşruiyetini yazılı kurallarla kazanıyor olması ile paralellik taşımaktadır. Bu ve benzeri sosyolojik teorilerin günümüzde halen geçerliliğini sürdürüyor olması, farklı zaman, alan, bakış açısı ve disiplinler bağlamında yapılacak çalışmalar ile teorilerin farklı açılardan değerlendirilmelerinin ve bu şekilde zengin sonuçlara ulaşmanın mümkünatını göstermektedir.

Anahtar Kelimeler:

Bürokrasi Teorisi, Max Weber, Muhasebe, Sosyoloji.

MAX WEBER: BUREAUCRACY THEORY AND ACCOUNTING APPROACH

Among Weber's many theories, especially the theory of bureaucracy, although it is often used on the basis of management discipline, is still reflected in many different disciplines today. In this theory, where concepts such as division of labour, hierarchy, specialization and objective evaluation are emphasized, certain notions and their relations that seem to develop in complex bureaucratic structures are discussed. The discipline of accounting is also among the disciplines that have common peculiarities with the theory of bureaucracy. In the sense of a scientific discipline, in addition to the fact that some principles such as money measurement and reliability, which are among the basic principles of accounting and can be explained by the aforementioned theory, there are phenomena that can be explained by bureaucracy theory such as the importance of certification and retention of documents in accounting as a profession. While rationalism is a concept that emphasizes objectivity and logic, a closeness can be established between these two concepts because the outputs are put forward as numbers calculated in an unbiased way in accounting. Financial statements, footnotes and all reports are issued within the framework of certain accounting standards. This is in line with the fact that the rational bureaucracy emphasized in the theory of bureaucracy gains its legitimacy through written rules. The fact that these and similar sociological theories are still valid today proves that it is possible to evaluate theories from different angles with studies on various times, fields, perspectives and disciplines and to reach rich results in this way.

Keywords:

Accounting, Bureucracy Theory, Max Weber, Sociology.,

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