The new state accounting system and transition to the new state accounting system at the local authorities

THE BASE OF MASTER THESISTHE NEW STATE ACCOUNTING SYSTEM AND TRANSITION TO THE NEWSTATE ACCOUNTING SYSTEM AT THE LOCAL AUTHORITIESCem SERTTAŞDepartment Of Business AdministrationAnadolu University Social Sciences Institute, April 2006Adviser: Associate-Professor Doctor Nurten ERDOĞANAs a result of the economical crises, which made our country suffer for years,efforts of both the government and the IMF to produce formula by analyzing thefinancial structure of the state better, has exposed the inadequacy of the stateaccounting system. Unfortunately, our state accounting system is far away frommeeting the needs of information users.For this reason; studies, that were aiming transition to accrual basis in generaland annexed budget administrations, within the scope of Public FinancialAdministration Project intended for public restructuring were launched in the year 1995.In this context, in order for the accounting systems of local authorities, that areimportant elements of modern state understanding, to be in full integrity with the centraladministration, common accounting and reporting standards and a frameworkaccounting plan were established. As a result of these studies, the Public FinancialAdministration and Control Law Nr. 5018 was issued and thus, strictly speaking, arevolution came into being.In this study, the new accounting system understanding in municipalities, whichform the foundation of local authorities concept, is being addressed. The limping sidesof the current accounting system and the capacity of the new accounting system formeeting needs are investigated and by using Eskişehir Tepebaşı Municipality data,results are compared. The study consists of four parts.In the first part, state accounting history, approaches to state accounting,accounting systems, the current accounting system being implemented in our countryand accrual based state accounting system are examined.In the second part, the new Turkish State Accounting System is discussed,information on the structure and functioning of the system are given.In the third part, the structure of the new state accounting system in localauthorities is investigated; basic explanations on restructuring are given.In the fourth part, within the framework of these explanations, the transitionstage from the traditional accounting system to the new state accounting system at theEskişehir Tepebaşı Municipality is realized by an application.In this study, theses, articles, books and statistical assessments are utilizedvastly within the framework of ethical rules.