The Impact of Transparency and Auditing in Public Accounting on Economic Development

Öz

This study evaluates the impact of public accounting reforms on budget discipline by examining the relationship between International Budget Partnership (IBP) scores and the GDP (Gross Domestic Product) growth rate. Reforms implemented in public financial management systems are predicted to influence budget discipline in line with the principles of transparency, accountability, and efficiency. Empirical findings based on panel data analysis indicate that countries with improved quality of public finance practices experience more stable economic growth. Financial reporting quality, the effectiveness of internal and external audit mechanisms, and budget practices that incorporate citizen participation, assessed within the scope of IBP indicators, improve resource allocation and support macroeconomic stability. Furthermore, these reforms increase the efficiency of public spending, reduce fiscal risks, and strengthen the investment environment. The study demonstrates that accounting systems are not merely a technical regulatory area but can also have direct and indirect impacts on economic growth.

Anahtar Kelimeler

• Financial transparency
• Transparency
• Public Audit
• Government accounting
• Economic development

Devlet Muhasebesinde Şeffaflığın ve Denetimin Ekonomik Kalkınma Üzerindeki Etkisi

Öz

Bu çalışma, devlet muhasebesi reformlarının bütçe disiplini üzerindeki etkisini, International Budget Partnership (IBP) skorları ile GSYH (Gayrisafi Yurtiçi Hasıla-%) büyüme oranı arasındaki ilişkiyi inceleyerek değerlendirmektedir. Kamu mali yönetimi sistemlerinde yapılan reformların; şeffaflık, hesap verebilirlik ve etkinlik ilkeleri doğrultusunda bütçe disiplini üzerinde belirleyici olduğu öngörülmektedir. Panel veri analizine dayalı ampirik bulgular, kamu maliyesi uygulamalarının kalitesinin arttığı ülkelerde ekonomik büyümenin daha istikrarlı bir seyir izlediğini göstermektedir. IBP göstergeleri kapsamında değerlendirilen mali raporlama kalitesi, iç ve dış denetim mekanizmalarının etkinliği ile vatandaş katılımını içeren bütçe uygulamaları, kaynak tahsisini iyileştirmekte ve makroekonomik istikrarı desteklemektedir. Ayrıca, bu reformlar kamu harcamalarının etkinliğini artırmakta, mali riskleri azaltmakta ve yatırım ortamını güçlendirmektedir. Çalışma, muhasebe sistemlerinin yalnızca teknik bir düzenleme alanı olmadığını, aynı zamanda ekonomik büyüme üzerinde doğrudan ve dolaylı etkiler yaratabildiğini ortaya koymaktadır.

Anahtar Kelimeler

• Mali saydamlık
• Şeffaflık
• Kamu Denetimi
• Devlet muhasebesi
• Ekonomik kalkınma

Kaynakça

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