PUBLIC SECTOR ACCOUNTING IN TURKEY: PAST-PRESENT-FUTURE

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

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

  • Publication Type: Article / Article
  • Volume: 105
  • Publication Date: 2021
  • Doi Number: 10.1108/s1569-375920200000105012
  • Journal Name: CONTEMPORARY ISSUES IN PUBLIC SECTOR ACCOUNTING AND AUDITING
  • Journal Indexes: Social Sciences Citation Index (SSCI), Scopus
  • Page Numbers: pp.173-192
  • Keywords: Government accounting, International Public Sector Accounting Standards Board (IPSASB), IPSASs, Turkish Government Accounting Standards, Turkish Government Accounting Standards Board, Turkey
  • Anadolu University Affiliated: Yes

Abstract

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.