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Dergiler / Muhasebe ve Finansman Dergisi / 2026 / Sayı: 112

IPSAS Tabanlı Finansal Raporlama Yoluyla Kamu Hesap Verebilirliğinin Artırılması: Sayıştay’dan Kanıtlar

Enhancing Public Accountability through IPSAS-Based Financial Reporting: Evidence from the Turkish Court of Accounts

Selim Ertan(Zonguldak Bülent Ecevit Üniversitesi İktisadi ve İdari Bilimler Fakülte İşletme Bölümü Muhasebe Finansman Anabilim Dalı)0000-0002-0092-0486
Yasemin Ersoy(ZONGULDAK BÜLENT ECEVİT ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ)0000-0001-7532-7524
Sayfa
183–212
Yayın Tarihi
2026-10-04
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⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

Araştırma bulguları, Sayıştay denetçilerinin algılarına göre standartlara uygun raporlamanın hesap verebilirlik ile pozitif ilişkili olduğunu göstermektedir.

📌 3 Maddede Bu Makale

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Amaç & Hipotez:Bu çalışmanın amacı, IPSAS temelinde hazırlanan Devlet Muhasebesi Standartlarına uygun mali raporlamanın kamu sektöründe hesap verebilirliği artırıp artırmadığını Sayıştay denetçilerinin algıları üzerinden değerlendirmektir.
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Temel Bulgular & Veri:Türkiye de bu küresel eğilime paralel olarak 5018 Sayılı Kamu Malî Yönetimi ve Kontrol Kanunu ile tahakkuk esaslı muhasebe sistemine geçmiş; izleyen süreçte IPSAS temelinde hazırlanan Devlet Muhasebesi Standartlarını yayımlamıştır.
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Sonuç & Katkı:Araştırma bulguları, Sayıştay denetçilerinin algılarına göre standartlara uygun raporlamanın hesap verebilirlik ile pozitif ilişkili olduğunu göstermektedir.
🔬Tür:Uygulamalı Anket & Alan Araştırması
📍Kapsam:2021 Verileri
⚙️Değişkenler:IPSAS · Hesap Verilebilirlik · Kamu Sektörü Finansal Raporlama

Özet

Bu çalışmanın amacı, IPSAS temelinde hazırlanan Devlet Muhasebesi Standartlarına uygun mali raporlamanın kamu sektöründe hesap verebilirliği artırıp artırmadığını Sayıştay denetçilerinin algıları üzerinden değerlendirmektir. Yeni kamu yönetimi ve yeni kamu mali yönetimi gibi reform yaklaşımları, kamu muhasebesinde tahakkuk esasına geçişi ve uluslararası kamu sektörü muhasebe standartlarının (IPSAS) gelişimini hızlandırmıştır. Türkiye de bu küresel eğilime paralel olarak 5018 Sayılı Kamu Malî Yönetimi ve Kontrol Kanunu ile tahakkuk esaslı muhasebe sistemine geçmiş; izleyen süreçte IPSAS temelinde hazırlanan Devlet Muhasebesi Standartlarını yayımlamıştır. Araştırma verileri Mart–Temmuz 2021 döneminde Sayıştay'da görev yapan 111 denetçiden anket yöntemiyle toplanmış; elde edilen veriler açımlayıcı faktör analizi ve çoklu doğrusal regresyon analizine tabi tutulmuştur. Araştırma bulguları, Sayıştay denetçilerinin algılarına göre standartlara uygun raporlamanın hesap verebilirlik ile pozitif ilişkili olduğunu göstermektedir. Bununla birlikte, 2021 yılı veri toplama döneminde kamu kurumlarında standartlara tam uyumun henüz sağlanamamış olarak algılanması, reform sürecinde standartların sağlayabileceği potansiyel faydalar ile dönemin uygulama düzeyi arasında bir boşluk bulunduğuna işaret etmektedir.

Abstract

The purpose of this study is to evaluate whether financial reporting compliant with Public Accounting Standards prepared based on IPSAS enhances accountability in the public sector, through the perceptions of auditors at the Turkish Court of Accounts (TCA). Reform approaches such as new public management and new public financial management have accelerated the transition to the accrual basis in public accounting and the development of International Public Sector Accounting Standards (IPSAS). In line with this global trend, Türkiye transitioned to an accrual-based accounting system under the Public Financial Management and Control Law No. 5018, and subsequently published the Public Accounting Standards prepared based on IPSAS. Data were collected via a survey administered between March and July 2021 to 111 professional auditors at the TCA and analyzed using exploratory factor analysis and multiple linear regression. The empirical findings indicate that, according to TCA auditor perceptions, standards-compliant financial reporting is positively associated with accountability. However, the perception that full compliance with PAS had not yet been achieved in public institutions during the 2021 data collection period indicates an implementation gap between the potential benefits of the standards and the level of implementation during the reform process.

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Bu Makaleye Atıf Yap

Ertan, S., Ersoy, Y. (2026). IPSAS Tabanlı Finansal Raporlama Yoluyla Kamu Hesap Verebilirliğinin Artırılması: Sayıştay’dan Kanıtlar. Muhasebe ve Finansman Dergisi, Sayı: 112, 183–212. https://doi.org/10.25095/mufad.1971470

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