Review and evaluation of the new legal regulations concerning the government accounting and its harmonization with uniform accounting system

This thesis entitled ?Review and Evaluation of the New Legal Regulations concerning the Government Accounting and its Harmonization with Uniform Accounting System? has been built on the fact that government accounting system is one of the main elements of public financial management system and it is important to restructure the system within the framework of contemporary public management principles, international standards and good practice examples. Long-established Public Management Reform Efforts in Turkey have gained momentum in recent years especially since 2000s. Within this scope, important steps have been taken in order to apply the new concepts and principles such as fiscal transparency, accountability and strategic planning to public management system. Government accounting system is a vital tool in terms of establishing fiscal transparency and accountability of public managers by increasing the regularity and effectiveness in acquisition and utilization processes of public resources. In order to effectively implement the aforementioned institutional good governance principles and concepts, it is necessary to restructure government accounting system in terms of both legislation and implementation infrastructure. Transition process from cash based government accounting system to accrual based government accounting system is at the core of restructuring studies of government accounting system. Because, accrual based accounting system is based on monitoring, recording and reporting of all activities carried out by the public management; all asset items including material fixed assets such as building, land and area, and of state debt. This approach enables the public managers authorized to utilize public resources and liable for accountability to see the whole financial management system and to give right decisions. Restructuring process of government accounting system in Turkey started in 1995 with a ?Project on Public Financial Management? supported by the International Bank for Reconstruction and Development (IBRD). The legal infrastructure of the new system was completed by the new Public Financial Management and Control Law No. 5018 that was enacted in 2003. Accrual based government accounting system has been implemented since 2004