Public Sector Accounting in Turkey: Past–Present–Future

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.

Citation

Yanik, S.S., Selimoglu, S.K. and Yesilcelebi, G. (2021), "Public Sector Accounting in Turkey: Past–Present–Future", Grima, S. and Boztepe, E. (Ed.) Contemporary Issues in Public Sector Accounting and Auditing (Contemporary Studies in Economic and Financial Analysis, Vol. 105), Emerald Publishing Limited, Leeds, pp. 173-192. https://doi.org/10.1108/S1569-375920200000105012