MUHASEBENİN GELİŞİM DÖNGÜSÜ: KURAMSAL VE KURUMSAL BAKIŞ AÇISI

Muhasebe alanı tarihsel olarak süreklilik gösterir şekilde gelişmiştir. Özellikle teknoloji alanında yaşanan yenilikler muhasebenin gelişimini ve değişimini hızlandırmıştır. Geçmişi M.Ö. 5000’li yıllara uzanan muhasebeye yön veren çok sayıda süreç yaşanmıştır. Gelişim süreci çerçevesinde muhasebenin sürekli olarak kendini güncelleyen kurumlara sahip olduğu ifade edilebilir. Halen muhasebe alanı kimi çevreler tarafından yenilikten uzak, katkısı sınırlı, karmaşık kuralları uygulamaya yönelik mekanik bir uzmanlık alanı olarak değerlendirilmektedir. Halbuki muhasebe, özellikle günümüzde öncül bir yönetim fonksiyonu olarak bünyesinde hem kurumsallaşma ögelerini hem de bilimsel araştırmaları içeren özgün bir alandır. Muhasebenin ortaya koyduğu bu manzaranın görünür kılınması için, muhasebe gelişim sürecinin sadece tarihsel olaylara yönelik olarak değil, aynı zamanda da kuramsal ve kurumsal açıdan değerlendirilmesine gerek vardır. Bu çalışma, muhasebe gelişim sürecini kuramsal ve kurumsal boyutta tanımlamaktadır. Çalışmanın amaçladığı birinci husus muhasebenin gelişim sürecinin kuramsal boyutta temel unsurlarını tanımlamaktır. İkinci amaç ise, tanımlanan muhasebe gelişim süreci döngüsünün muhasebenin kurumsallaşmasında oynadığı rolün irdelenmesidir. Öncelikle muhasebedeki gelişim döngüsünün unsurları irdelenmiştir. Bu bağlamda muhasebede gelişim, pozitif yaklaşımdan normatif yaklaşıma hareket eden bir döngü olarak tarif edilmiştir. İkinci olarak, gelişim döngüsüyle muhasebede kurumsallaşma arasındaki ilişki ele alınmıştır. Neticede, pozitif yaklaşımın muhasebe kurumlarının tesisinde öncül rol oynadığı ifade edilmiştir. Buna karşın kurumsal kalitenin sağlanması açısından normatif yaklaşımı göz ardı etmek mümkün değildir.

ACCOUNTING’S DEVELOPMENT CYCLE: THEORETICAL AND INSTITUTIONAL PERSPECTIVE

The accounting area has evolved historically. Especially the innovations in the field of technology accelerated the development and the change of accounting. Lots of processes have affected the accounting whose history has reached to the years of B.C. 5000. It is fair to say that accounting has self-updating institutions in the frame of the development process. Currently, the accounting field is considered as a mechanical area of expertise which is far from innovation and has limited contribution and is able to implement complex rules. However as an important management function, accounting is a field that includes both institutionalization elements and scientific researches. In order to make this view of accounting visible, it is necessary to evaluate the accounting development process not only for historical events, but also from the theoretical and institutional point of view. This study defines the accounting development process in a theoretical and institutional dimension. The first aim of the study is to define the basic elements of the development process of accounting in the theoretical dimension. The second objective is to examine the role of the accounting development process cycle in the institutionalization of accounting. Primarily, elements of the accounting development cycle are specified. In this context, accounting development has been described as a cycle that moves from a positive approach to a normative approach. Secondly, the relationship between the developmental cycle and institutionalization in accounting is discussed. In conclusion, it is stated that the positive approach plays a primary role in the establishment of accounting institutions. However, it is not possible to ignore the normative approach in terms of ensuring institutional quality.

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