Akademik Veri Yönetim Sistemi
International Congress on Economics and Administrative Sciences: Crises, Uncertainties, Interrogations, Bingöl, Türkiye, 11 - 13 Kasım 2021, ss.23-24
Neoliberalism is a global intellectual and political commitment to extend the market logic of competitiveness to all aspects of social life. In neoliberalism, creation and valuation are focused on the point of production while ensuring the competitive parameters of the market. The point of production, where labor power is traditionally determined as material labor, is currently being reshaped as a field of competition and circulation. Managerial accounting therefore acts in the context of neoliberal management and repositions the strategic processes that bring markets, hierarchies and networks together. Techno-Administrative restructuring of hierarchies, networks and markets, intra-organizational actions; competitive market performance and strategic actions. Today, management accounting, processes in a life space where everything is seen as a market or market-like competition; It helps organize as collectives of innovative, productive, self-disciplined and strategist subjects. While there is sufficient theorizing and explanation for industrial capitalism in managerial accounting, this is not enough for neoliberalism. Attempts to theorize management accounting have often taken place in the context of competing Neoclassical, Marxist, and Post-Marxist views. While accounting researchers have explored some of the issues related to neoliberalism, they have not made a diverse and comprehensive examination of how strategy-making processes are related to neoliberalism. In this context, the aim of the study is to concisely reveal the effect of neoliberalism on management accounting strategies. In the study, a research was conducted by taking into account Foucault's ideas of neoliberal governmentality (associating strategies with neoliberalism, the transformation of neoliberalism into a management accounting strategy, and the effects of strategy transformations in managerial accounting). In the study, the inclusion of the judicial and confirmatory roles of the market in the practices of managerial accounting, the transformation of the centripetal hierarchical order of managerial accounting into the centrifugal order demanded by neoliberal governmentality, the view of managerial labor as a field that realizes not only material but also intangible elements, and the interest level of managerial accounting in various civil society. Findings such as directing them to their movements have been determined. It is thought that the study will contribute theoretically to contemporary developments in the field of accounting in terms of showing the effect of neoliberalism on management accounting.