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

Öz

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.

Anahtar Kelimeler

• IPSAS
• Hesap Verilebilirlik
• Kamu Sektörü Finansal Raporlama
• Devlet Muhasebesi Standartları (DMS).

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

Öz

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.

Anahtar Kelimeler

• IPSAS
• Accountability
• Public Sector Financial Reporting
• Public Accounting Standards (PAS)

Kaynakça

1. Ada, S. S., & Christiaens, J. (2018). The magic shoes of IPSAS: Will they fit Turkey? Transylvanian Review of Administrative Sciences, 14(54), 5-21. https://doi.org/10.24193/tras.54E.1
2. Al-Hamadeen, R., & Haddad, A. E. (2026). Challenges and opportunities of IPSAS adoption in Jordan: Implementation barriers, economic impact and demographic influences in an Arab context. Public Organization Review, 26, 51–70. https://doi.org/10.1007/s11115-025-00970-6
3. Atuilik, W. A. (2013). The relationship between the adoption of International Public Sector Accounting Standards (IPSAS) by governments and perceived levels of corruption (Unpublished doctoral dissertation). Capella University.
4. Atuilik, W. A., & Salia, H. (2019). Impact of IPSAS adoption on transparency and accountability in managing public funds in developing countries: Evidence from Liberia. Journal of Accounting and Taxation, 11(6), 99-110. https://doi.org/10.5897/JAT2019.0345
5. Babatunde, S. (2019). Governmental financial reporting reforms and relationship marketing: An analysis of international public sector accounting standards implementation. Journal of Promotion Management, 25(5),1-22. https://doi.org/10.1080/10496491.2019.1585600
6. Bakre, O. M., McCartney, S., & Fayemi, S. O. (2022). Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria. Critical Perspectives on Accounting, 87, 1-15. https://doi.org/10.1016/j.cpa.2020.102282
7. Ball, I. (2015). Debate: Would IPSAS help Greece? Public Money & Management, 35(6), 397-398. https://doi.org/10.1080/09540962.2015.1076954
8. Barton, A. (2005). Professional accounting standards and the public sector - A mismatch. Abacus, 41(2), 138-158. https://doi.org/10.1111/j.1467-6281.2005.00173.x

9. Baruch, Y., & Holtom, B. C. (2008). Survey response rate levels and trends in organizational research. Human Relations, 61(8), 1139–1160. https://doi.org/10.1177/0018726708094863
10. Brusca, I., & Martínez, J. C. (2016). Adopting international public sector accounting standards: A challenge for modernizing and harmonizing public sector accounting. International Review of Administrative Sciences, 82(4), 724-744. https://doi.org/10.1177/0020852315600232
11. Brusca, I., & Montesinos, V. (2006). Are citizens significant users of government financial information? Public Money and Management, 26(4), 205-209. https://doi.org/10.1111/j.1467-9302.2006.00526.x
12. Brusca, I., & Montesinos, V. (2016). Implementing performance reporting in local government: A cross-countries comparison. Public Performance & Management Review, 39(3), 506–534. https://doi.org/10.1080/15309576.2015.1137768
13. Caperchione, E. (2015). Standard setting in the public sector: State of the art. In I. Brusca, E. Caperchione, S. Cohen, & F. Manes Rossi (Eds.), Public sector accounting and auditing in Europe: The challenge of harmonization (1-11). Palgrave Macmillan.
14. Castañeda-Rodríguez, V. (2022). Is IPSAS implementation related to fiscal transparency and accountability? BAR-Brazilian Administration Review, 19(1), 1-21. https://doi.org/10.1590/1807-7692bar2022210071
15. Chan, J. L. (2003). Government accounting: An assessment of theory, purposes and standards. Public Money & Management, 23(1), 13-20. https://doi.org/10.1111/1467-9302.00336
16. Chan, J. L. (2007). International public sector accounting standards. In E. Berman (Ed.), Encyclopedia of public administration and public policy (1029-1033). Routledge.
17. Chan, J. L., & Yunxiao, X. (2013). Government financial reporting standards and practices. In R. Allen, R. Hemming, & B. H. Potter (Eds.), The international handbook of public financial management , 767-795. Palgrave Macmillan.
18. Christensen, M., & Skærbæk, P. (2007). Framing and overflowing of public sector accountability innovations: A comparative study of reporting practices. Accounting, Auditing & Accountability Journal, 20(1), 101-132. https://doi.org/10.1108/09513570710731227
19. Christiaens, J., Vanhee, C., Manes-Rossi, F., Aversano, N., & van Cauwenberge, P. (2015). The effect of IPSAS on reforming governmental financial reporting: An international comparison. International Review of Administrative Sciences, 81(1), 158-177. https://doi.org/10.1177/0020852314546580
20. Cuadrado-Ballesteros, B., & Bisogno, M. (2021). Public sector accounting reforms and the quality of governance. Public Money & Management, 41(2), 107–117. https://doi.org/10.1080/09540962.2020.1724665
21. Cuadrado-Ballesteros, B., Citro, F., & Bisogno, M. (2020). The role of public-sector accounting in controlling corruption: An assessment of Organisation for Economic Co-operation and Development countries. International Review of Administrative Sciences, 86(4), 729-748. https://doi.org/10.1177/0020852318819756
22. Devlet Muhasebesi Standartları Kurulu [DMSK]. (2023). Devlet Muhasebesi Standartları Kurulu 2023 yıllık rapor. https://ms.hmb.gov.tr/uploads/2024/02/DMSK-2023-yillik-raporu-26-01-2024.pdf (Retrieved December 11, 2025)
23. Devlet Muhasebesi Standartları Kurulu [DMSK]. (2025). Devlet Muhasebesi Standartları. https://www.hmb.gov.tr/devlet-muhasebesi-standartlari (Retrieved December 11, 2025)
24. Duenya, M. I., Upaa, J. U., & Tsegba, I. N. (2017). Impact of international public sector accounting standards adoption on accountability in public sector financial reporting in Nigeria. Archives of Business Research, 5(10), 41-56. https://doi.org/10.14738/abr.510.3693
25. Erdem, B. (2020). Uluslararası Kamu Sektörü Muhasebe Standartları (IPSAS) kapsamında sosyal yardımların muhasebeleştirilmesi. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 5(3), 529-538. https://doi.org/10.29106/fesa.794605
26. Ernst & Young (EY). (2017). Harmonization of IPSASs and general government accounting legislation: Final gap assessment report. Republic of Turkey Ministry of Finance. Retrieved April 26, 2026 . https://ms.hmb.gov.tr/uploads/sites/3/2019/02/IPSAS-Project-Final-Gap-Assessment-Report.pdf
27. Ferlie, E., Hartley, J., & Martin, S. (2003). Changing public service organizations: Current perspectives and future prospects. British Journal of Management, 14, 1-14. https://doi.org/10.1111/j.1467-8551.2003.00389.x
28. Giray, F., & Çelik, M. (2024). Kamu yönetiminde iyi yönetişimin uygulanabilirliği: Türk Sayıştay’ının rolü. Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 25(4), 538-562. https://doi.org/10.37880/cumuiibf.1510668
29. Guthrie, J., Olson, O., & Humphrey, C. (1999). Debating developments in new public financial management: The limits of global theorising and some new ways forward. Financial Accountability & Management,15(3-4),209-228. https://doi.org/10.1111/1468-0408.00082
30. Hair, J. F., Jr., Black, W. C., Babin, B. J., & Anderson, R. E. (2019). Multivariate data analysis (8th ed.). Cengage Learning EMEA.
31. Hamed-Sidhom, M., Hkiri, Y., & Boussaidi, A. (2022). Does IPSAS adoption reduce corruption’s level? New evidence from ODA beneficiary countries. Journal of Financial Crime, 29(1), 185-201. https://doi.org/10.1108/JFC-12-2020-0255
32. Hood, C. (1991). A public management for all seasons? Public Administration, 69(1),3-19. https://doi.org/10.1111/j.1467-9299.1991.tb00779.x
33. Idoko, I. F., Teru, S. P., & Tafida Aminu, M. (2018). International public sector accounting standard (IPSAS) in Nigeria as a correlate to transparency and accountability. Journal of Finance and Accounting, 6(5), 110-116. https://doi.org/10.11648/j.jfa.20180605.12
34. International Federation of Accountants [IFAC]. (2012). Public sector financial management transparency and accountability: The use of international public sector accounting standards (IFAC Policy Position 4). https://www.ifac.org/knowledge-gateway/contributing-global-economy/publications/public-sector-financial-management-transparency-and-accountability-use-international-public-sector (Retrieved from December 12, 2025)
35. IPSASB. (2014). The conceptual framework for general purpose financial reporting by public sector entities. https://www.ipsasb.org/publications/conceptual-framework-general-purpose-financial-reporting-public-sector-entities-3 (Retrieved from January 12, 2026)
36. IPSASB. (2025). Handbook of International Public Sector Accounting Pronouncements. Volume I. https://www.ipsasb.org/publications/2025-handbook-international-public-sector-accounting-pronouncements (Retrieved from April 26, 2026)
37. Jorge, S. (2019). Reporting components and reliability issues. In P. C. Lorson, S. Jorge, & E. Haustein (Eds.), European public sector accounting (213-250). Coimbra University Press.
38. Kartiko, S. W., Rossieta, H., Martani, D., & Wahyuni, T. (2018). Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency. BAR-Brazilian Administration Review, 15(4), 1-28. https://doi.org/10.1590/1807-7692bar2018170119
39. Kuyumcu, O. (2025). Uluslararası ve ulusal muhasebe standartları açısından Sayıştay denetim bulguları: Yükseköğretim kurumları örneği. Sayıştay Dergisi, 35(135), 601-633. https://doi.org/10.52836/sayistay.1571678
40. Kuyumcu, O., & Bayri, O. (2026). Kamu mali yönetiminde bir dönüşüm aracı olarak devlet muhasebesi standartları: denetim, şeffaflık ve hesap verebilirlik ilişkisi. Organizasyon ve Yönetim Bilimleri Dergisi, 18 (İyi Kamu Mali Yönetimi (Good Fıscal Governance): Mali Devlet, Mali Yurttaşlık, Mali Denetim, Mali Saydamlık, Mali Hesap Verme Sorumluluğu, Örtülü Ödenek), 1-13. https://izlik.org/JA69DL58HA
41. Küçükaycan, D. (2020). Mali saydamlık ve hesap verebilirlik aracı olarak: Türk Sayıştayı’nın performans denetimi. Denetişim, (20), 35-54. https://izlik.org/JA25PX89YC
42. Mulgan, R. (2000). Accountability: An ever-expanding concept? Public Administration, 78(3), 555-573. https://doi.org/10.1111/1467-9299.00218
43. Navarro Galera, A., & Rodriguez Bolivar, M. P. (2007). The contribution of international accounting standards to implementing NPM in developing and developed countries. Public Administration and Development, 27(5), 413-425. https://doi.org/10.1002/pad.470
44. Navarro Galera, A., & Rodríguez Bolívar, M. P. (2010). Can government accountability be enhanced with international financial reporting standards? Public Money & Management, 30(6), 379-384. https://doi.org/10.1080/09540962.2010.525009
45. Navarro Galera, A., & Rodríguez Bolívar, M. P. (2011). Modernizing governments in transitional and emerging economies through financial reporting based on international standards. International Review of Administrative Sciences, 77(3), 609-640. https://doi.org/10.1177/0020852311407365
46. Navarro Galera, A., & Rodríguez Bolívar, M. P. (2012). Adopting IPSAS to improve governmental accountability in Spain: An empirical study. International Journal of Critical Accounting, 4(5-6), 572-607. https://doi.org/10.1504/IJCA.2012.051465
47. Opanyi, R. O. (2016). The effect of adoption of international public sector accounting standards on quality of financial reports in public sector in Kenya. European Scientific Journal, 12(28), 161-187. https://doi.org/10.19044/esj.2016.v12n28p161
48. Ouda, H. (2021). Scope of general purpose financial reporting: An accountability perspective. In: Practice-Relevant accrual accounting for the public sector. Producers’ and users’ perspectives. Palgrave Macmillan. https://doi.org/10.1007/978-3-030-51595-9_4
49. Pina, V., & Torres, L. (2003). Reshaping public sector accounting: An international comparative view. Canadian Journal of Administrative Sciences, 20(4), 334-350. https://doi.org/10.1111/j.1936-4490.2003.tb00709.x
50. Rodríguez Bolívar, M. P., & Navarro Galera, A. (2007). Could fair value accounting be useful, under NPM models, for users of financial information? International Review of Administrative Sciences, 73(3), 474-502. https://doi.org/10.1177/0020852307081153
51. Rodríguez Bolívar, M. P., & Navarro Galera, A. (2012). The role of fair value accounting in promoting government accountability. Abacus,48(3),348-386. https://doi.org/10.1111/j.1467-6281.2011.00352.x
52. Rodríguez Bolívar, M. P., Alcaide Muñoz, L., & López Hernández, A. M. (2013). Determinants of financial transparency in government. International Public Management Journal, 16(4), 557-602. https://doi.org/10.1080/10967494.2013.849169
53. Rodríguez Bolívar, M. P., Navarro Galera, A., & Muñoz, L. A. (2015). Governance, transparency and accountability: An international comparison. Journal of Policy Modeling, 37(1), 136-174. https://doi.org/10.1016/j.jpolmod.2015.01.010
54. Sayıştay. (2021). 2020 yılı faaliyet raporu [2020 annual activity report]. https://www.sayistay.gov.tr/files/952_Say%C4%B1%C5%9Ftay%202020%20Y%C4%B1l%C4%B1%20Faaliyet%20Raporu_compressed.pdf (Retrieved August 19, 2026,)
55. Sunday, O., & Ovuakporaye, D. E. (2020). IPSAS implementation, accountability and transparency in public sector organizations in Bayelsa State, Nigeria. Journal of Accounting and Financial Management, 6(3), 33-41.
56. Tabachnick, B. G., & Fidell, L. S. (2013). Using multivariate statistics. Pearson. Tawiah, V. (2021). The impact of IPSAS adoption on corruption in developing countries. Financial Accountability & Management, 39(1),103-124. https://doi.org/10.1111/faam.12288
57. Tawiah, V. (2023). The effect of IPSAS adoption on governance quality: evidence from developing and developed countries. Public Organization Review, 23(1), 305-324. https://doi.org/10.1007/s11115-022-00625-w
58. Umut, E., & Öztürk, C. (2019). Uluslararası Kamu Sektörü Muhasebe Standartları (IPSAS): genel bakış ve IFRS’lerden farklılığı. Muhasebe ve Finansman Dergisi, 445-478. https://doi.org/10.25095/mufad.607194
59. Yamada, Y. (2007). Objectives of financial reporting and their problems in governmental accounting. Government Auditing Review, 14, 3-12.