Public Sector Accounting in Turkey: Past–Present–Future

Serap Sebahat Yanik, Seval Kardes Selimoglu and Gul Yesilcelebi

A chapter in Contemporary Issues in Public Sector Accounting and Auditing, 2021, vol. 105, pp 173-192 from Emerald Group Publishing Limited

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.

Keywords: Government accounting; International Public Sector Accounting Standards Board (IPSASB); IPSASs; Turkish Government Accounting Standards; Turkish Government Accounting Standards Board; Turkey; M48; H83 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:csefzz:s1569-375920200000105012

DOI: 10.1108/S1569-375920200000105012

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