ACCOUNTING REGULATIONS: WHO CALLS THE SHOTS?


Creative Commons License

Terzi A.

Karadeniz Uluslararası Bilimsel Dergi, cilt.39, ss.20-29, 2018 (Diğer Kurumların Hakemli Dergileri)

  • Cilt numarası: 39 Konu: 39
  • Basım Tarihi: 2018
  • Doi Numarası: 10.17498/kdeniz.415104
  • Dergi Adı: Karadeniz Uluslararası Bilimsel Dergi
  • Sayfa Sayısı: ss.20-29

Özet

This paper centres on recent scholarly works on the effects of politics and ideology on accounting regulations.  Some of the works which are contained by this paper investigate USA politics and accounting relation whereas others examine accounting regulations and ideology in China. The purpose of the paper is to focus on the studies -penned after 2005- which are thought to have explained the multi-dimensional and complicated relationship between accounting and politics\ideology. Thus, it purposely centres on the works allowing the researcher to analyse comparatively the two opposite poles of the economic life of the world, namely USA and China. The paper adopts a descriptive method that summarizes, conveys and introduce the works in question to researchers for discussion and further investigation.