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Public Sector Accounting in Turkey: Past–Present–Future

In: Contemporary Issues in Public Sector Accounting and Auditing

Author

Listed:
  • Serap Sebahat Yanik
  • Seval Kardes Selimoglu
  • Gul Yesilcelebi

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.

Suggested Citation

  • Serap Sebahat Yanik & Seval Kardes Selimoglu & Gul Yesilcelebi, 2021. "Public Sector Accounting in Turkey: Past–Present–Future," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Public Sector Accounting and Auditing, volume 105, pages 173-192, Emerald Group Publishing Limited.
    • Handle: RePEc:eme:csefzz:s1569-375920200000105012
    DOI: 10.1108/S1569-375920200000105012
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    More about this item

    Keywords

    Government accounting; International Public Sector Accounting Standards Board (IPSASB); IPSASs; Turkish Government Accounting Standards; Turkish Government Accounting Standards Board; Turkey; M48; H83;
    All these keywords.

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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