The effect of education for accountancy staff in municipalities on the analytical budget practices

The aim of this survey is to evaluate the educational status of the accountant staff in the municipality and its effects on the problems experienced in the accountancy of a municipality. For this reason, scanning method has been used. Accountant staff working at the municipalities in Malatya and the vicinity form the population of the survey. Questionnaire has been used to gather data. In the questionnaire are 16 questions in total, 5 of which are personal ones and 11 of which are related to the accountancy system. SPSS 15.0 has been used to analyze the data obtained. The tests of Pearson and Fisher Ki-Kare have been used in accordance with whether Frequency (f), Percentage (%) and the data have been homogeneously distributed. At the end of the survey, it has come to light that the subject of recommending solutions for the problems experienced and making sense of the problems experienced by the accountant staff working at municipalities while using the program of Analytical Budget System is connected with the educational status of them. In the course of dealing with the problems experienced, diversities have been detected depending on whether the staff graduated from secondary education or higher education. Several suggestions have been made in parallel with the results obtained with the survey. Key Words: Fischer's Exact chi-squar test, Analytical Budgeting System, Accounting staff