A comparative analysis of government accounting systems in Türkiye and Iraq

Public services provided by states; It covers a wide area from education to health, from security to justice, from investment to foreign trade. States perform their public services by using resources called public revenues. Public expenditures and public revenues made by the states are determined through the budgets prepared for a certain period as a requirement of the budget right. The most basic condition for budgets to fulfill the expected functions is to have a government accounting system at national and international standards. Because, although governments have designed their accounting systems in line with internationally accepted accounting standards, government accounting systems differ in line with the characteristics of the countries. In this study, Turkish and Iraqi government accounting systems were analyzed comparatively and their similarities and differences were determined. The domestic and foreign literature on the government accounting systems of Türkiye and Iraq were used, and the budget principles, budget classifications, budget systems and budget items of both countries were compared. The budget preparation stages were examined by comparing the laws related to the state accounting systems of Türkiye and Iraq. As a result of the research; It has been concluded that the government accounting systems of Türkiye and Iraq have similar features in many respects, but the government accounting systems of the two states differ due to the different management structures and income and expenditure items. Also, in the study; Due to social, political and economic problems, some problems that need to be regulated in the Iraqi State Accounting system, which was created with a new state structure, were determined. In this context, it would be a good practice to adapt the analytical budget system, which has been implemented in Türkiye, to the Iraqi state accounting system by taking advantage of the experience of Türkiye and taking into account the characteristics of the Iraqi State.