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Yeni Kamu Yönetiminin Yeni Muhasebe Sistemi: local government accounting reform: the case of Turkey

Selver Seda Ada (UGent) and Johan Christiaens (UGent)
(2014) YEREL YONETIMLER. 23(4). p.33-47
Author
Organization
Abstract
This article examines to what extent Turkish municipalities have applied the recently reformed accrual accounting based rules as prescribed by law and which has been affected by the reform of New Public Management. Turkey is an interesting and important case for policy transfer as an emerging country and also influenced both from Asian and European culture. In the meantime, administrative reforms have been encouraged by external actors, as a result, the municipalities, as practitioners of the accrual based accounting rules have been researched. In addition, due to population growth, the compliance level of municipalities is an important aspect.
Keywords
New Public Management, municipalities, accrual based accounting, compliance index

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Citation

Please use this url to cite or link to this publication:

MLA
Ada, Selver Seda, and Johan Christiaens. “Yeni Kamu Yönetiminin Yeni Muhasebe Sistemi: Local Government Accounting Reform: The Case of Turkey.” YEREL YONETIMLER, vol. 23, no. 4, 2014, pp. 33–47.
APA
Ada, S. S., & Christiaens, J. (2014). Yeni Kamu Yönetiminin Yeni Muhasebe Sistemi: local government accounting reform: the case of Turkey. YEREL YONETIMLER, 23(4), 33–47.
Chicago author-date
Ada, Selver Seda, and Johan Christiaens. 2014. “Yeni Kamu Yönetiminin Yeni Muhasebe Sistemi: Local Government Accounting Reform: The Case of Turkey.” YEREL YONETIMLER 23 (4): 33–47.
Chicago author-date (all authors)
Ada, Selver Seda, and Johan Christiaens. 2014. “Yeni Kamu Yönetiminin Yeni Muhasebe Sistemi: Local Government Accounting Reform: The Case of Turkey.” YEREL YONETIMLER 23 (4): 33–47.
Vancouver
1.
Ada SS, Christiaens J. Yeni Kamu Yönetiminin Yeni Muhasebe Sistemi: local government accounting reform: the case of Turkey. YEREL YONETIMLER. 2014;23(4):33–47.
IEEE
[1]
S. S. Ada and J. Christiaens, “Yeni Kamu Yönetiminin Yeni Muhasebe Sistemi: local government accounting reform: the case of Turkey,” YEREL YONETIMLER, vol. 23, no. 4, pp. 33–47, 2014.
@article{5838650,
  abstract     = {{This article examines to what extent Turkish municipalities have applied the recently reformed accrual accounting based rules  as prescribed by law and which has been affected by the reform of New Public Management. Turkey is an interesting and important case for policy transfer as an emerging country and also influenced both from Asian and European culture. In the meantime, administrative reforms have been encouraged by external actors, as a result, the municipalities, as practitioners of the accrual based accounting rules have been researched. In addition, due to population growth, the compliance level of municipalities is an important aspect.}},
  author       = {{Ada, Selver Seda and Christiaens, Johan}},
  issn         = {{1300-1825}},
  journal      = {{YEREL YONETIMLER}},
  keywords     = {{New Public Management,municipalities,accrual based accounting,compliance index}},
  language     = {{ara}},
  number       = {{4}},
  pages        = {{33--47}},
  title        = {{Yeni Kamu Yönetiminin Yeni Muhasebe Sistemi: local government accounting reform: the case of Turkey}},
  volume       = {{23}},
  year         = {{2014}},
}