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

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dc.contributor.authorAda, Selver Seda
dc.contributor.authorChristiaens, Johan
dc.contributor.otherEkonomická fakultacs
dc.date.accessioned2017-10-02
dc.date.available2017-10-02
dc.date.issued2017-10-02
dc.description.abstractIn 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 within different contexts. In this study, we seek to further delineate factors affecting the level of compliance to accrual based accounting rules in the local government level in an emerging country – Turkey. We shed lights on two new emerging country-like variables: implementation of European Union funded projects and newly founded municipalities with six control variables including municipal size, municipal wealth, citizen education level, staff education level, debt ratio and external audit. Data, to be analyzed, is gathered from 102 Turkish municipalities. We use compliance index, consisting of 39 items, in order to assess the level of compliance of the municipalities. Institutional theory and resource dependence theory have been employed in order to increase our understanding on the factors affecting the level of compliance to the accrual based rules. The results show moderate compliance, 61.2%, with the accrual based rules. Predictors that have clearly significant effect on the level of compliance are respectively, the external audit (b = .123, β = .450, p = .000), implementation of EU funded projects (b = .074, β = .267, p = .002) and being a newly founded municipality (b = .071, β = .155, p = .031). Moreover, we found that coercive institutional pressure to implement accrual-based rules may become a potent force when a supreme audit institution has control and there is resource dependence on an international body.en
dc.formattext
dc.format.extent18 s.cs
dc.identifier.doi10.15240/tul/001/2017-3-013
dc.identifier.eissn2336-5604
dc.identifier.issn1212-3609
dc.identifier.urihttps://dspace.tul.cz/handle/15240/20923
dc.language.isoen
dc.publisherTechnical university of Liberec, Czech Republicen
dc.publisherTechnická Univerzita v Libercics
dc.publisher.abbreviationTUL
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dc.relation.ispartofEkonomie a Managementcs
dc.relation.ispartofEconomics and Managementen
dc.relation.isrefereedtrue
dc.rightsCC BY-NC
dc.subjectaccrual accountingen
dc.subjectemerging countriesen
dc.subjectnew public managementen
dc.subjectpublic sector reformen
dc.subjectTurkeyen
dc.subject.classificationM480
dc.subject.classificationM410
dc.subject.classificationH7
dc.titleWhy do some municipalities apply accrual-based rules more than others? Evidence from Turkeyen
dc.typeArticleen
local.accessopen
local.citation.epage206
local.citation.spage189
local.facultyFaculty of Economics
local.fulltextyes
local.relation.abbreviationE+Mcs
local.relation.abbreviationE&Men
local.relation.issue3
local.relation.volume20
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