Tuğba Uçma Uysal, Nusret YAZICI

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Karar-Fayda Teorisi Bağlamında Uluslararası Kamu Sektörü Muhasebe Standartları

1990’lardan itibaren kamuda ve kamu muhasebe sistemlerinde yaşanan bir reform dalgasının sonucu olarak ortaya çıkan ve yeni kamu mali yönetimi paradigması olarak ifade edilen süreçte özellikle kamu sektörü muhasebe uygulamaları ile ilgili çeşitli modernleşme çabaları meydana gelmiştir. Belirtilen süreç, kamu kuruluşları tarafından sunulan finansal bilginin kalitesi, ulusal ve uluslararası seviyede karar alan, oy kullanan, vergi veren vatandaşlar başta olmak üzere tüm bilgi kullanıcıları açısından son derece önem taşımaktadır. Paradigma dönüşümünün dünya çapında hissedildiği bu sürece ilişkin kamu sektöründeki uluslararası muhasebe standartlarının hazırlık ve uyum sürecini karar-fayda teorisi bağlamında ele alarak, kamu sektöründeki muhasebe standartlarının oluşum süreçlerini açıklamak çalışmanın temel amacını oluşturmaktadır. Böylelikle kamu sektöründe üretilen finansal bilginin daha karşılaştırılabilir sunumunu sağlayan tahakkuk esaslı muhasebe uygulamalarının kamu sektöründe şeffaflık ve hesap verebilirlik noktasında yaptığı etkiler tartışılmaktadır.

International Public Sector Accounting Standards In The Context Of Decision-Usefulness Theory

As a result of the reform age in the public and public accounting systems since the 1990s, the process of expressing the new public financial management paradigm has led to various modernization efforts, especially related to public sector accounting practices. The mentioned process has a great importance for all users of information, especially those who decide, vote and pay tax at the national and international level, the quality of financial information provided by public institutions. The main aim of this study is to explain the process of preparation of accounting standards in public sector by taking the preparation and adaptation process of international accounting standards in public sector in the context of decision-usefulness theory. Thus, the effects of accrual-based accounting practices on transparency and accountability in public sector, which provide a more comparable presentation of financial information produced in the public sector, are discussed.

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Amme İdaresi Dergisi-Cover
  • ISSN: 1300-1795
  • Yayın Aralığı: Yılda 4 Sayı
  • Başlangıç: 1968
  • Yayıncı: -
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