Bilgiye Erişim Merkezi ne Yeni Gelen Yayınlar

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1 0055 KKAASSI IIM PPEERRŞŞEEMBBEE SSAAYYI II: : Bilgiye Erişim Merkezi ne Yeni Gelen Yayınlar İşletmelerde iş etiği. / ed. Sabri Orman, Zeki Parlak. İstanbul: İTO, İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 1

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4 Resmi Gazete YÜRÜTME VE İDARE BÖLÜMÜ MİLLETLERARASI ANDLAŞMALAR 2009/15511 Türkiye Cumhuriyeti Hükümeti ile Venezuela Cumhuriyeti Hükümeti Arasında İmzalanan Turizm Alanında İşbirliği Anlaşması nın Onaylanması Hakkında Karar 2009/15518 Türkiye Cumhuriyeti Hükümeti ile Rusya Federasyonu Hükümeti Arasında İmzalanan Savunma Sanayii Alanında İkili İş Birliği Süresince Mübadele Edilen veya Oluşturulan Gizlilik Dereceli Bilgi ve Malzemelerin Karşılıklı Korunması Anlaşması nın Onaylanması Hakkında Karar BAKANLIĞA VEKÂLET ETME İŞLEMİ Devlet Bakanı Egemen BAĞIŞ a, Devlet Bakanı Faruk Nafız ÖZAK ın Vekâlet Etmesine Dair Tezkere YÖNETMELİKLER Borsa Dışı Teşkilatlanmış Menkul Kıymetler Piyasalarının Kuruluş ve Çalışma Esasları Hakkında Yönetmelikte Değişiklik Yapılmasına Dair Yönetmelik Ankara Üniversitesi Lisansüstü Eğitim-Öğretim Yönetmeliği Celal Bayar Üniversitesi Sağlık Uygulama ve Araştırma Merkezi Yönetmeliği Erciyes Üniversitesi Astronomi ve Uzay Bilimleri Gözlemevi Uygulama ve Araştırma Merkezi Yönetmeliği ANA STATÜ Türkiye Okçuluk Federasyonu Ana Statüsünde Değişiklik Yapılmasına Dair Ana Statü TEBLİĞ Ulusal Meslek Standartlarına Dair Tebliğ Yabancı Süreli Yayınlar Critical Perspectives on Accounting Volume 20, Issue 7, Pages (October 2009) Where is the ethical knowledge in the knowledge economy?: Power and potential in the emergence of ethical knowledge as a component of intellectual capital Pages Ken McPhail Abstract There is a growing discussion of intellectual capital and the knowledge economy more generally within the accounting literature. This literature, however, has focused narrowly on the considerable discrepancy between book and market values and the inability of traditional accounting concepts and methods to deal with the intangible nature of key sources of corporate competitive advantage. This essay contributes to this literature by providing a broadly poststructuralist reading of the emergence of ethical knowledge as a component of intellectual capital, a category of asset that has almost been completely overlooked within the extant accountant literature on the knowledge economy. The paper does three things. Firstly, it draws on a broad review of the accounting literature to explore İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 4

5 how intellectual capital is being defined and constructed within that literature. Secondly, it provides a poststructural analysis of the way ethical knowledge emerged within the intellectual capital statements of an early innovator in Intellectual Capital reporting. Finally, the paper tentatively hints towards the moral and civic potential of alternative conceptualisations of ethical knowledge networks at the margins of the knowledge economy and considers some areas for further research in this regard. Article Outline 1. Introduction 2. Intellectual capital, ethics and power 2.1. Intellectual capital: context, characteristics and concepts The composition of intellectual capital Knowledge Managing and measuring knowledge 2.2. Ethics and the knowledge economy 2.3. Power and the knowledge economy Development policy Education policy The responsible self 3. The emergence of ethical knowledge in intellectual capital statements 4. Conclusion: democratic potential at the margins? Acknowledgements Further Reading References Wider still and wider? A critical discussion of intellectual capital recognition, measurement and control in a boundary theoretical context Pages Catherine Gowthorpe Abstract İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 5

6 This paper discusses intellectual capital (IC) accounting in the context of organisational boundary theory, building upon insights provided by Llewellyn [Llewellyn S. Managing the boundary. How accounting is implicated in maintaining the organisation. Accounting, Auditing and Accountability Journal 1994;7(4):4 23]. The impetus towards accounting, via recognition and measurement, or via description, for IC is examined from a boundary theoretical perspective, as it affects both financial reporting to parties outside the organisation and internal reporting in the form of management accounting. The notion of intellectual capital, as it has been developed so far, is criticised in this paper as an incomplete terminology that emphasises only certain aspects of intellectual assets, failing to take into account the dark side of the asset base, intellectual liabilities or intellectual contingent liabilities. Further, the application of IC measurement in management control, and the creation and employment of IC metrics are criticised from an ethical standpoint. Clarification of the complex issues involved in IC accounting is offered by Grandori's (2000) proposal of a multiplicity of organisational boundaries, the related idea of a range of different accountability elements, and, ultimately, of a matching multiplicity of modes of accounting. Article Outline 1. Introduction 1.1. Developments in the field of organisation theory 1.2. Accounting and organisational boundaries 2. Accounting for IC: the story so far 2.1. Reporting on IC: its place within the traditional accounting model 2.2. Issues of recognition, measurement and disclosure Recognition and measurement Disclosure 2.3. A model of accounting development 3. Intellectual capital (from the accountant's point of view) 3.1. The dark side of the asset base 4. The management control issue 5. Wider still and wider: can, and should, accounting stretch that far? İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 6

7 6. Emancipating accounting? 6.1. The role of the income statement 7. Conclusion Acknowledgements References Recounting counting and accounting: From political arithmetic to measuring intangibles and back Pages Maria Mårtensson Abstract Humans have, for centuries, measured and quantified their world and themselves in various ways. This quantifying impulse reached an early peak in Europe in the era of political arithmetic, from the late seventeenth through the eighteenth centuries. The overall purpose of this paper is to examine contemporary attempts to measure intangible qualities and to compare them to similar attempts from the political arithmetic era. The discussion is structured using three themes; the idea of balance, the search for correlations and the conception of human nature. The findings of the paper indicates that the era of political arithmetic is not so distant at it might seems. Article Outline 1. Introduction 2. Measurements 3. Political arithmetic 4. Measurement then and now 4.1. The idea of balance 4.2. The search for correlations 4.3. Conception of human nature 5. Discussion 5.1. Measurements of intangibles what could the consequences be? 5.2. Political arithmetic the end of the story? Appendix A. Appendix İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 7

8 A.1. The MERITUM project A.2. The project at the Swedish National Tax Board References Discourses of transparency in the intellectual capital reporting debate: Moving from generic reporting models to management defined information Pages Christian Nielsen, Mona Toft Madsen Abstract In the last decade, transparency has become a necessary mantra for both publicly listed companies and government institutions. Intellectual capital reporting is often related to this goal of enhancing the transparency of business and public institutions. In this paper we emphasize that a movement is seen in the intellectual capital reporting debate, which we argue can be approached as two different discourses of transparency, namely one discourse based on generic reporting versus a second discourse based on management driven information. In other words, one discourse highlights as much information to stakeholders as possible, but seems to be in the process of being substituted by another, which emphasizes reporting what is seen from the perspective of management, namely the right information, and only that. The argument for the latter discourse is that it will make intellectual capital reporting more transparent, because of users bounded rationality and other constraints such as time. This, however, has the implication that users of intellectual capital reporting may become victims of management's selected right information, by [Strathern, M. The tyranny of transparency. British Educational Research Journal 2000;26:310 32] designated as the tyranny of transparency. Also, we emphasize the problems of perceiving transparency as a goal and not a means. Article Outline 1. Introduction 2. Methodology 3. Transparency discourses in supplementary reporting 4. The discourse of transparency as generic disclosure İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 8

9 5. The discourse of transparency as management driven disclosure 6. Discussion of transparency in intellectual capital reporting 7. Concluding remarks Acknowledgements References Accounting for People: A real step forward or more a case of wishing and hoping? Pages Robin Roslender, Joanna Stevenson Abstract In principle, the Accounting for People initiative announced by the UK government in January 2003 held out the possibility of a real step forward in promoting the interests of employees. Despite its distinctly managerialist discourse, the initiative acknowledged that having now recognised that people are our greatest asset, employers should begin to consider how to report on their people management activities in financial statements. After more than three and a half years of consultation, debate and deliberation, larger UK quoted companies are now charged with providing only a minimal level of general information on their employees. Whatever promise may have been evident to wishful thinkers in the early months of the initiative, this outcome confirms that there is little possibility for progressively accounting for people as long as such practices are shaped by powerful sectional interests. The purpose of this paper is to subject the initiative to critical scrutiny. The paper seeks to document how the Accounting for People initiative was quickly and effectively emasculated as a consequence of the power and influence wielded by the UK accountancy profession, identified as a key agent of capital. Additionally, attention is drawn to a number of contemporary developments, largely and perhaps knowingly ignored in the course of the Accounting for People debate, that may yet inform and energise a more radical approach to accounting for people. Article Outline 1. Introduction 2. Step one: recognising people are assets not costs İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 9

10 3. The Accounting for People initiative 4. The operating and financial review 5. The diminishing OFR audit requirement 6. Courting favour(ite)s 7. Accounting and the (continuing) promotion of sectional interests 8. Concluding observations Acknowledgements References İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 10