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Local Governmental Accounting Reform: The Case of Turkey

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  • S. S. ADA
  • J. CHRISTIAENS

Abstract

This article examines to what extent Turkish municipalities apply the recently reformed Turkish accrual accounting rules as prescribed by the “Public Financial Management and Control Law, no: 5018” in 2004. As an emerging country, influenced by European and Asian cultures but not fitting to none of them, Turkey is an interesting and important case for the policy transfer. In Turkey, administrative reforms are especially encouraged by EU, IMF and WB who are external actors of the policy transfer process, turning these innovations into top---down reforms. Another important aspect of the study is that due to population growth, new municipalities are still formed in Turkey. These newly founded municipalities employ new public management methods of which accrual accounting is part. Based on this background, this paper briefly reviews the context, and driving forces conditioning the path of accrual accounting in public sector especially for the municipalities. Conclusions are drawn from the result of the level of compliance which is found as 60,8 % for 102 municipalities. Multiple regression analysis was the statistical method used to test the link between compliance level and municipal size and type, human resources, financial resources and the external influence such as external audit in this research.

Suggested Citation

  • S. S. Ada & J. Christiaens, 2013. "Local Governmental Accounting Reform: The Case of Turkey," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 13/859, Ghent University, Faculty of Economics and Business Administration.
    • Handle: RePEc:rug:rugwps:13/859
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    References listed on IDEAS

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    1. Robbins, Wa & Austin, Kr, 1986. "Disclosure Quality In Governmental Financial Reports - An Assessment Of The Appropriateness Of A Compound Measure," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 412-421.
    2. Ingram, Rw, 1984. "Economic Incentives And The Choice Of State Government Accounting Practices," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 126-144.
    3. Geert Hofstede, 1983. "The Cultural Relativity of Organizational Practices and Theories," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 14(2), pages 75-89, June.
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    Keywords

    Accrual accounting; compliance index; developing countries; new public management; public sector reform; Turkey;
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