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Journals / Çağdaş Yerel Yönetimler / 2014 / Cilt: 23 - Sayı: 4

New Public Management’s New Accounting System

Yeni Kamu Yönetiminin Yeni Muhasebe Sistemi

Selver Seda ADA
Johan CHRİSTİAENS
Pages
33–47
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

In addition, due to population growth, the compliance level of municipalities is an important aspect

📌 3 Key Takeaways

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Objective & Hypothesis:This article examines to what extent Turkish municipalities, based on their size, have applied the recently reformed accrual accounting rules as prescribed by law, and which has been affected by the New Public Management Reform.
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Key Findings & Data:It has been observed that there is a decoupling between mandatory accounting standards and applied accounting practices.
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Conclusion & Impact:In addition, due to population growth, the compliance level of municipalities is an important aspect
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

This article examines to what extent Turkish municipalities, based on their size, have applied the recently reformed accrual accounting rules as prescribed by law, and which has been affected by the New Public Management Reform. It has been observed that there is a decoupling between mandatory accounting standards and applied accounting practices. This is mainly due to administrative reforms that have been encouraged by external actors but applied by local users. Within this context, as practitioners of the accrual based accounting rules, the compliance level of municipalities is important. In addition, due to population growth, the compliance level of municipalities is an important aspect

Özet

Bu makalede Türkiye'de bulunan belediyelerin Yeni Kamu Yönetimi reformu etkisi ile kamu sektöründe uygulanmaya başlanılan tahakkuk esasına dayalı muhasebe sistemine uygunluğunun hangi düzeyde olduğu ve belediye büyüklüğü ile ilişkisi olup olmadığı ölçülmüştür. Yapılan incelemede, uygulanması gereken muhasebe standartları ile uygulamadaki pratikler arasında farklılıklar olduğu görülmektedir. Bu durum reformların daha ziyade dış aktörler tarafından desteklenmesine fakat uygulayıcıların yerel kullanıcılar olmasına bağlıdır. Bu bağlamda, reformların uygulayıcılarından biri olan belediyelerin tahakkuk esasına dayalı muhasebe ile ilgili reformları ne seviyede uyguladıkları önemlidir. Aynı zamanda, nüfus artışıyla birlikte belediyelerin reformlara hangi seviyede uyum sağladıkları önem arz etmektedir

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Cite This Article

ADA, S. S., CHRİSTİAENS, J. (2014). New Public Management’s New Accounting System. Çağdaş Yerel Yönetimler, Cilt: 23 - Sayı: 4, 33–47. https://ajindex.com/articles/158511

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