Municipal applications of local administrations calculator and measuring the satisfaction level of accounting users

The aim of this study is to examine the position of the Municipalities, one of the most important local government organizations, in terms of accounting and reporting practices, what kind of benefits Accrual Based Accounting provides to the financial system, what deficiencies it has, and the problems experienced in practice and to suggest solutions for these problems. In this context, accounting users in Bursa metropolitan municipality and district municipalities, which determine the effectiveness of the transition to the accrual based accounting system, formed the main body of the research. Data were collected from a sample of 52 accounting users by means of a questionnaire. In addition, various application examples related to the operation of the chart of accounts and cash-based and accrual- based records in local administrations were examined, so that the superiority of the government accounting record system and the newly introduced system compared to the old one was discussed. According to sample applications and survey results, although the accrual-based accounting system has many benefits, the problems experienced in practice have been examined and solutions have been tried to be brought in accordance with the basic concepts of accounting and accounting standards.