State accounting and state accounting standards (an application in metropolitan municipality)

In today's changing and developing world, public sector?s financial structure of measurement, evaluation and development is emerging as an important need. Use of scarce public resources more efficiently and productively, the economy of these resources earn again, ensure fiscal transparency and accountability in public financial management, financial and administrative performance, comparability, and can be used as a criterion to measure the need to develop a public sector accounting system, established a requirement, emerges as need all over the world. International developments and the size of the public sector in the economy given the importance of public sector accounting in a way that is undeniable. In order to properly implement the public sector accounting, should return errors in developing the system. First, instead of developing the chart of accounts, principles and standards for public sector regulation of accounting is required. In this study, existing literature on government accounting and has been done and an applied research on the basis of data from the Gaziantep Metropolitan Municipality. In this study the purpose was to investigate state accounting standards in public sector of practices. As a result, the implementation of the arrangements made in the field of government accounting standards and the functioning of the public accounts and financial statements of the comprehensibility, reliability, financial and administrative performance of comparison have increased.