비판회계학의 마르크스주의 시각에서 본 쌍용자동차(주) 사례연구

초록

Critical accounting view that accountant and accounting firm in the capital society are not neutral in class conflict and see that accounting information serves for the interest of capital. This study examines Ssangyong motor company case by applying marxism methodology of critical accounting to understand the role of accounting firm and accounting information. The accounting firm which worked as a lead-manager in the Ssangyong motor company’s M&A process got economical gains by providing commercialized consulting services. The accounting information which raised allegation of ‘accounting manipulation’ was socially accepted through the audit and used as the reason of Ssangyong motor’s court receivership. The accounting firm’s consulting service led to massive employee layoff. Through the case study, this paper concludes that accounting language like ‘independence’, ‘neutrality’, ‘profit’ and ‘cost efficiency’ used in mainstream accounting discourse functions to cover up the class conflict in capital society.

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