PUBLIC SECTOR ACCOUNTING IN TURKEY: PAST-PRESENT-FUTURE

Yanik S. S., SELİMOĞLU S., Yesilcelebi G.

CONTEMPORARY ISSUES IN PUBLIC SECTOR ACCOUNTING AND AUDITING, cilt.105, ss.173-192, 2021 (SSCI) identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 105
  • Basım Tarihi: 2021
  • Doi Numarası: 10.1108/s1569-375920200000105012
  • Dergi Adı: CONTEMPORARY ISSUES IN PUBLIC SECTOR ACCOUNTING AND AUDITING
  • Derginin Tarandığı İndeksler: Social Sciences Citation Index (SSCI), Scopus
  • Sayfa Sayıları: ss.173-192
  • Anahtar Kelimeler: Government accounting, International Public Sector Accounting Standards Board (IPSASB), IPSASs, Turkish Government Accounting Standards, Turkish Government Accounting Standards Board, Turkey
  • Anadolu Üniversitesi Adresli: Evet

Özet

Government accounting shows the assets and resources of the government, the changes that occur in them, to provide the necessary information to evaluate the effectiveness of the government in revenue and expense management, and to produce the information required by economic management. In this context, the past, present, and future of the Turkish government accounting system discussed in the theoretical framework in the study.