ADA, S. S.; CHRISTIAENS, J. - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2013
This article examines to what extent Turkish municipalities apply the recently reformed Turkish accrual accounting … management methods of which accrual accounting is part. Based on this background, this paper briefly reviews the context, and … driving forces conditioning the path of accrual accounting in public sector especially for the municipalities. Conclusions are …