Modern Approaches, Recording Methods, and International Regulations on Public Accounting

Öznur Arslan

A chapter in Contemporary Issues in Public Sector Accounting and Auditing, 2021, vol. 105, pp 157-171 from Emerald Group Publishing Limited

Abstract: The data expected from the governmental accounting, in which all the budget operations are recorded, and the reports based on these data couldn’t be achieved until recently. To meet the necessities of society, the most important instrument of the modern state aiming to maximize the level of welfare is the taxes collected from the citizens, and the state has responsibilities in front of the society playing a funding source role. Moreover, in order to successfully manage the public administrations, which nowadays have more duties and authorities, it is a necessity to make use of the management information and methods. Thus, the development of public accounting, which refers to the determining, recording, and reporting all the financial operations performed by the state, has become inevitable. Many international regulations, modern accounting systems, and modern approaches have been developed for the public sector. In the present study, it was aimed to emphasize the development and importance of public accounting for the management and administration of the state.

Keywords: Public; accounting; IPSAS; EPSAS; accounting systems; international regulations; M40; M41; M49 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:csefzz:s1569-375920200000105011

DOI: 10.1108/S1569-375920200000105011

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