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Journals / Muhasebe ve Denetime Bakış / 2026 / Cilt: 22 Sayı: 68

ACCOUNTING FIXATION

MUHASEBEDE SABİTLENME

Hayrettin Usul(İZMİR KATİP ÇELEBİ ÜNİVERSİTESİ)0000-0002-3930-0866
Cemalettin Sever(İZMİR KATİP ÇELEBİ ÜNİVERSİTESİ)0000-0001-5289-928X
Pages
43–58
Publication Date
2023-01-12
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

In this study, the concept of fixation is explained together with studies in psychology and accounting literature.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Fixation, which entered the psychology literature with Freud’s psychosexual development theory in the early 1900s, was used to explain the attachments to the functions of objects after the first half of the 20th century and was called functional fixation.
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Key Findings & Data:In the second half of the 20th century, it entered the behavioral accounting literature with its fixation on accounting methods and data.
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Conclusion & Impact:In this study, the concept of fixation is explained together with studies in psychology and accounting literature.
🔬Design:Derleme
📍Scope:Comprehensive Sample
⚙️Variables:Davranışsal Muhasebe · Sabitlenme · Muhasebede Sabitlik

Abstract

Fixation, which entered the psychology literature with Freud’s psychosexual development theory in the early 1900s, was used to explain the attachments to the functions of objects after the first half of the 20th century and was called functional fixation. In the second half of the 20th century, it entered the behavioral accounting literature with its fixation on accounting methods and data. In accounting, if the methods and practices in the preparation of accounting information are changed, the parties preparing and using the information cannot adapt to these changes. This situation creates significant problems both in the preparation of information and in its use in decisions. In this study, the concept of fixation is explained together with studies in psychology and accounting literature.

Özet

1900’lü yılların başında Freud’un psikoseksüel gelişim kuramıyla psikoloji literatürüne giren sabitlenme, 20. yüzyılın ilk yarısından sonra nesnelerin işlevlerine olan bağlılıkları açıklarken kullanılmış ve işlevsel sabitlenme olarak tanımlanmıştır. 20. yüzyılın ikinci yarısından itibaren de muhasebe bilimin alt disiplini olan davranışsal muhasebe araştırmalarına girmiştir. Muhasebede sabitlenme; muhasebe bilgilerinin hazırlanmasındaki yöntemlerin ve uygulamaların değiştirilmesi durumunda bilgiyi hazırlayan ve kullanan tarafların bu değişikliklere uyum sağlayamaması durumudur. Bu olgu hem bilginin hazırlanmasında hem de kararlarda kullanılmasında önemli sorunlar yaratmaktadır. Bu çalışmada sabitlenme kavramı psikoloji ve muhasebe literatüründeki çalışmalarla birlikte açıklanmıştır.

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Cite This Article

Usul, H., Sever, C. (2023). ACCOUNTING FIXATION. Muhasebe ve Denetime Bakış, Cilt: 22 Sayı: 68, 43–58. https://doi.org/10.55322/mdbakis.1109520

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