Bu makale, muhasebeye ilişkin düzenlemeler üzerindeki siyasal ve ideolojik etkileri araştıran güncel akademik çalışmalara odaklanmaktadır. Ele alınan çalışmaların kimisi ABD'deki politika ve muhasebe arasındaki ilişkiye odaklanırken diğerleri Çin'deki muhasebe düzenlemeleri ile ideoloji arasındaki ilişkileri incelemektedir. Makalenin amacı, 2005 yılı sonrası eleştirel muhasebe literatüründe yer alan; muhasebe ile politika ve ideoloji arasındaki karmaşık ilişkiyi çok boyutlu açıkladığı düşünülen ve günümüz iktisadi dünyasının iki zıt kutbunu temsil eden ABD ile Çin arasında karşılaştırmalı bir analiz olanağı sunan kimi çalışmaları tanıtarak ve özetleyerek araştırmacıların ilgisine ve tartışmasına sunmaktır.
Knowledge of accounting is crucial for individuals, commercial organizations,
societies and states. This creates endless debates on according to which criteria the
knowledge will be produced and presented. The regulations regarding how the accounting knowledge is produced and presented influence the results significantly. That is why
investors and dominant ideology put pressure on accounting regulators. Critical
accounting literature suggests that such interventions and pressure may vary from one
country to another. It discusses that in certain cases, accounting and ideology or
accounting and politics get involved in a complex relationship. The reason of this debate
actually lies beneath the question that "who will determine the knowledge of accounting,
which is the power, and how it will be produces and presented? Another crucial question
is whether accounting is a tool used by power. Or is it a science which is manipulated by
the dominant ideology and political power? 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.