Why do some municipalities apply accrual-based rules more than others? Evidence from Turkey

In the last decades, public sector has been influenced by New Public Management emphasizing incentives, competition, and performance. With the effect of New Public Management, implementation of accrual accounting based rules in the local government level has been studied from different aspects and w...

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Veröffentlicht in:	E+M ekonomie a management 2017-01, Vol.20 (3), p.189-206
Hauptverfasser:	Ada, Selver Seda, Christiaens, Johan
Format:	Artikel
Sprache:	eng
Schlagworte:	Accountability Accounting Accrual basis accounting Administrative reform Analysis Audits Coercion Compliance Economic aspects EU membership Governmental accounting Hypotheses Implementation Incentives Influence International organizations International Public Sector Accounting Standards Laws, regulations and rules Legitimacy Local government Municipal government Municipalities New public management Policy sciences Public administration Public sector Wealth
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