| dc.contributor.author | Yanik, S.S. | |
| dc.contributor.author | Selimoglu, S.K. | |
| dc.contributor.author | Yesilcelebi, G. | |
| dc.date.accessioned | 2021-11-09T19:37:18Z | |
| dc.date.available | 2021-11-09T19:37:18Z | |
| dc.date.issued | 2021 | |
| dc.identifier.issn | 15693759 | |
| dc.identifier.uri | https://hdl.handle.net/20.500.12440/2793 | |
| dc.description.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. © 2021 by Emerald Publishing Limited. | en_US |
| dc.description.sponsorship | 2019a; Asian Development Bank, ADB; Chartered Professional Accountants of Canada, CPA; International Federation of Automatic Control, IFAC | en_US |
| dc.description.sponsorship | The IPSASB consists of 18 volunteer members in total,2 in which there are 15 IFAC members and 3 public members, with experience and expertise in public sector financial reporting. The members include representatives from government audit institutions, ministries of finance, public practice, and academia (IFAC, 2019). The IPSASB supported by the IFAC, the Chartered Professional Accountants of Canada, the Asian Development Bank, the New Zealand External Reporting Board, and the governments of Canada and New Zealand (IPSASB, 2019a). Fig. 1 shows the structure and organization of the IPSASB. The IPSASB Consultative Advisory Group (CAG) was established in 2016. | en_US |
| dc.language.iso | eng | en_US |
| dc.publisher | Emerald Group Holdings Ltd. | en_US |
| dc.relation.ispartof | Contemporary Studies in Economic and Financial Analysis | en_US |
| dc.rights | info:eu-repo/semantics/closedAccess | en_US |
| dc.subject | Government accounting; International Public Sector Accounting Standards Board (IPSASB); IPSASs; Turkey; Turkish Government Accounting Standards; Turkish Government Accounting Standards Board | en_US |
| dc.title | Public sector accounting in Turkey: Past-present-future | en_US |
| dc.type | bookPart | en_US |
| dc.relation.publicationcategory | Kitap Bölümü - Uluslararası | en_US |
| dc.description.scopuspublicationid | 2-s2.0-85108115681 | en_US |
| dc.department | [Belirlenecek] | en_US |
| dc.identifier.volume | 105 | en_US |
| dc.identifier.startpage | 173 | en_US |
| dc.contributor.institutionauthor | [Belirlenecek] | |
| dc.identifier.doi | 10.1108/S1569-375920200000105012 | |
| dc.identifier.endpage | 192 | en_US |
| dc.authorscopusid | 57224644528 | |
| dc.authorscopusid | 25937562900 | |
| dc.authorscopusid | 57224634265 | |
