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DEVLET MUHASEBE SİSTEMİ ALANINDA YAŞANAN GELİŞMELERİN ÜLKE DENEYİMLERİ AÇISINDAN DEĞERLENDİRİLMESİ

Yıl 2010, Sayı: 11, 183 - 195, 01.06.2010

Öz

Mali verilerin elde edilip bilgi ihtiyacı olanlara sunulmasında,muhasebe sistemleri en önemli kaynaktır. Bu noktada devlet muhasebesikavramı önem kazanmaktadır. Devlet muhasebesi, ülkelerin muhasebekayıtlarının doğru ve güvenilir olarak elde edilmesini sağlayarak ülkeekonomilerinin içinde bulunduğu krizlerin veya olumlu durumların daha netbir şekilde görülmesine imkan tanır, ülkelerin mali yapıları hakkındagüvenilir ve doğru kararlar alınmasına kaynak teşkil eder. Devletmuhasebesinde kullanılan yöntemlerden olan tahakkuk esaslı muhasebesistemi bu noktada önem arz eder. Bu çalışmada tahakkuk esaslı muhasebesistemine geçişte önemli gelişmeler kaydetmiş ve ilk uygulamaları yaşamışülkelerden örnekler verilmiştir

Kaynakça

  • “Resource Accounting Framework of Accounting Standart Setting in the UK Central Government Sector” (2002), IFAC Public Sector Committee No:5.“
  • The Road to Accrual Accounting in the United States of America” (2006),IFAC Information Paper.
  • AKARÇAY, V. (1980), Türkiye’de Devlet Muhasebesi Uygulaması, Marmara Üniversitesi Yayını, İstanbul.
  • ALLEN, R. ve D. TOMMASI (2001), Managing Public Expenditure a Reference Book for Transition Countries, OECD Publications.
  • BLÖNDAL, J. R. (2001), “Budgeting in Sweden”, OECD Journal on Budgeting, Volume 1, No 1, s. 27-57.
  • CHAMPOUX, M. (2006), “Accrual Accounting in New Zealand and Australia: Issues and Solutions”, Harward Law School Federal Budget Policy Seminar, (Briefing Paper No.27), April.
  • CHANG, J., G. CHEN ve C. CHOW (2008), “Exploring the Desirabilitiy and Feasibility of Reforming China’s Governmental Accounting System”, Journal of Public Budgeting, Accounting & Financial Management, Volume 20, Number 4, Winter, s. 482-509
  • ÇAKIR, H., Ülkemizde Devlet Muhasebesinin Serüveni, http://www.muhasebetr.com/yazarlarimiz/hulya/001/, (21.06.2005)
  • HILLIER, D. (1996), “From Cash to Accrual: Canadian Experience”, Perspectives on Accrual Accounting: IFAC Occasional Paper 3.
  • HOQUE, Z. ve MOLL, J. (2001), “Public Sector Reform Implications for Accounting, Accountability and Performance of State Owned Entities an Australian Perspective”, The International Journal of Public Sector Management, Volume 14, Issue 4, s. 304-326.
  • JONES, G. (1996), “Resource Accounting and Budgeting: Another False Trail?”, Perspectives on Accrual Accounting: IFAC Occasional Paper 3.
  • MONTESINOS, V. ve J. V BARGUES (1996), “Bases of Accounting and Reporting Foci in Spanish Governmental Accounting”, Perspectives on Accrual Accounting: IFAC Occasional Paper 3
  • REDBURN, S. (1993), “How Should The Government Measure Spending? The Usses of Accrual Accounting”, Public Administration Review, Volume 53, No 3 ( May/June), s. 228-237.
  • RICHARDSON, R. (1996), “Opening and Balancing the Books: The New Zealand Experience”, Perspectives on Accrual Accounting: IFAC Occasional Paper 3.
  • ROBB, A. ve S. NEWBERRY (2007), “Globalization: Governmental Accounting and International Financial Reporting Standards”, Social-Economic Review, Volume 5, Issue 4, s. 725-754.
  • RUPPEL, W. (2005), Governmental Accounting Made Easy, John Wiley & Sons Inc, New Jersey.
  • SEVİLENGÜL, O. (1997), Tekdüzen Muhasebe Sistemi İle Uyumlu Genel Muhasebe, Gazi Kitabevi, Ankara.
  • STRÖM, S. (1996), “Full Accrual Government Accounting in Sweden”, Perspectives on Accrual Accounting: IFAC Occasional Paper 3.
  • Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities (Second Edition) (2003), IFAC Study 14 (December)
  • WARREN, K. (1994), “Implementing Accrual Accounting in Government: The New Zealand Experince”, IFAC Occasional Paper 1, October . YILMAZ, S. (2007), “Performans Esaslı Bütçenin Gelişimi ve Uygulanması”, Bütçe Dünyası Dergisi, Cilt 3, Sayı 27 (Güz), s. 35- 43.

THE EVALUATION OF NATIONAL EXPERIENCES IN TERMS OF THE DEVELOPMENTS IN GOVERNMENTAL ACCOUNTING SYSTEM

Yıl 2010, Sayı: 11, 183 - 195, 01.06.2010

Öz

The accounting systems are the most important resources inobtaining the financial data and presenting them to the ones in need. At thispoint the concept of governmental accounting becomes more of an issue. Thegovernmental accounting system provides countries to collect the accountingrecords accurate and reliable and thus helps the nations with a clear viewduring crisis or positive situations. It also helps the nations during thedecision making process about the financial structure of the nation. Theaccrual based accounting system, one of the methods used in governmentalaccounting system, is important. In this study examples have been given onthe countries that have made important developments in transferring to thissystem and also have already accomplished the first applications of it

Kaynakça

  • “Resource Accounting Framework of Accounting Standart Setting in the UK Central Government Sector” (2002), IFAC Public Sector Committee No:5.“
  • The Road to Accrual Accounting in the United States of America” (2006),IFAC Information Paper.
  • AKARÇAY, V. (1980), Türkiye’de Devlet Muhasebesi Uygulaması, Marmara Üniversitesi Yayını, İstanbul.
  • ALLEN, R. ve D. TOMMASI (2001), Managing Public Expenditure a Reference Book for Transition Countries, OECD Publications.
  • BLÖNDAL, J. R. (2001), “Budgeting in Sweden”, OECD Journal on Budgeting, Volume 1, No 1, s. 27-57.
  • CHAMPOUX, M. (2006), “Accrual Accounting in New Zealand and Australia: Issues and Solutions”, Harward Law School Federal Budget Policy Seminar, (Briefing Paper No.27), April.
  • CHANG, J., G. CHEN ve C. CHOW (2008), “Exploring the Desirabilitiy and Feasibility of Reforming China’s Governmental Accounting System”, Journal of Public Budgeting, Accounting & Financial Management, Volume 20, Number 4, Winter, s. 482-509
  • ÇAKIR, H., Ülkemizde Devlet Muhasebesinin Serüveni, http://www.muhasebetr.com/yazarlarimiz/hulya/001/, (21.06.2005)
  • HILLIER, D. (1996), “From Cash to Accrual: Canadian Experience”, Perspectives on Accrual Accounting: IFAC Occasional Paper 3.
  • HOQUE, Z. ve MOLL, J. (2001), “Public Sector Reform Implications for Accounting, Accountability and Performance of State Owned Entities an Australian Perspective”, The International Journal of Public Sector Management, Volume 14, Issue 4, s. 304-326.
  • JONES, G. (1996), “Resource Accounting and Budgeting: Another False Trail?”, Perspectives on Accrual Accounting: IFAC Occasional Paper 3.
  • MONTESINOS, V. ve J. V BARGUES (1996), “Bases of Accounting and Reporting Foci in Spanish Governmental Accounting”, Perspectives on Accrual Accounting: IFAC Occasional Paper 3
  • REDBURN, S. (1993), “How Should The Government Measure Spending? The Usses of Accrual Accounting”, Public Administration Review, Volume 53, No 3 ( May/June), s. 228-237.
  • RICHARDSON, R. (1996), “Opening and Balancing the Books: The New Zealand Experience”, Perspectives on Accrual Accounting: IFAC Occasional Paper 3.
  • ROBB, A. ve S. NEWBERRY (2007), “Globalization: Governmental Accounting and International Financial Reporting Standards”, Social-Economic Review, Volume 5, Issue 4, s. 725-754.
  • RUPPEL, W. (2005), Governmental Accounting Made Easy, John Wiley & Sons Inc, New Jersey.
  • SEVİLENGÜL, O. (1997), Tekdüzen Muhasebe Sistemi İle Uyumlu Genel Muhasebe, Gazi Kitabevi, Ankara.
  • STRÖM, S. (1996), “Full Accrual Government Accounting in Sweden”, Perspectives on Accrual Accounting: IFAC Occasional Paper 3.
  • Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities (Second Edition) (2003), IFAC Study 14 (December)
  • WARREN, K. (1994), “Implementing Accrual Accounting in Government: The New Zealand Experince”, IFAC Occasional Paper 1, October . YILMAZ, S. (2007), “Performans Esaslı Bütçenin Gelişimi ve Uygulanması”, Bütçe Dünyası Dergisi, Cilt 3, Sayı 27 (Güz), s. 35- 43.
Toplam 20 adet kaynakça vardır.

Ayrıntılar

Diğer ID JA28DT99ZM
Bölüm Makaleler
Yazarlar

Özen Akçakanat Bu kişi benim

Yayımlanma Tarihi 1 Haziran 2010
Yayımlandığı Sayı Yıl 2010 Sayı: 11

Kaynak Göster

APA Akçakanat, Ö. (2010). DEVLET MUHASEBE SİSTEMİ ALANINDA YAŞANAN GELİŞMELERİN ÜLKE DENEYİMLERİ AÇISINDAN DEĞERLENDİRİLMESİ. Süleyman Demirel Üniversitesi Sosyal Bilimler Enstitüsü Dergisi(11), 183-195.

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