Yeni Kamu Yönetiminin Yeni Muhasebe Sistemi: local government accounting reform: the case of Turkey

This article examines to what extent Turkish municipalities have applied the recently reformed accrual accounting based rules as prescribed by law and which has been affected by the reform of New Public Management. Turkey is an interesting and important case for policy transfer as an emerging country and also influenced both from Asian and European culture. In the meantime, administrative reforms have been encouraged by external actors, as a result, the municipalities, as practitioners of the accrual based accounting rules have been researched. In addition, due to population growth, the compliance level of municipalities is an important aspect