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Yanik S. S., SELİMOĞLU S., Yesilcelebi G.
CONTEMPORARY ISSUES IN PUBLIC SECTOR ACCOUNTING AND AUDITING, vol.105, pp.173-192, 2021 (SSCI)
Article / Article
CONTEMPORARY ISSUES IN PUBLIC SECTOR ACCOUNTING AND AUDITING
Social Sciences Citation Index (SSCI), Scopus
Government accounting, International Public Sector Accounting Standards Board (IPSASB), IPSASs, Turkish Government Accounting Standards, Turkish Government Accounting Standards Board, Turkey
Anadolu University Affiliated:
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.