ACCOUNTING REGULATIONS: WHO CALLS THE SHOTS?


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Terzi A.

Karadeniz Uluslararası Bilimsel Dergi, vol.39, no.39, pp.20-29, 2018 (Refereed Journals of Other Institutions)

  • Publication Type: Article / Article
  • Volume: 39 Issue: 39
  • Publication Date: 2018
  • Doi Number: 10.17498/kdeniz.415104
  • Title of Journal : Karadeniz Uluslararası Bilimsel Dergi
  • Page Numbers: pp.20-29

Abstract

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.