1.

Record Nr.

UNINA9910409685503321

Titolo

Public financial management reforms in Turkey : progress and challenges . Volume 2 / / edited by Tekin Akdemir, Halis Kıral

Pubbl/distr/stampa

Singapore : , : Springer Singapore : , : Imprint : Springer, , 2020

ISBN

981-15-4226-0

Edizione

[1st ed. 2020.]

Descrizione fisica

1 online resource (284 pages)

Collana

Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, , 2509-7873

Disciplina

354.5400725

Soggetti

Finance, Public - Turkey - Management

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di contenuto

1. Extended New TSA - New Tool for Government Cash Management in Turkey -- 2. Public Debt Management Reforms in Turkey -- 3. The Role of Risk Management in Public Debt Management: the Case of Turkey -- 4. Management of Contingent Liabilities in Turkey -- 5. The Management of State-Owned Real Estate in Turkey -- 6. Strategic Planning and Budgeting in Local Governments -- 7. The Implications of the Latest Administrative Reforms About Intergovernmental Transfers -- 8. Revenue Decentralization and the Soft Budget Constraint Problem in Intergovernmental Fiscal Relations: The Case of Turkey -- 9. Fiscal Decentralization and Macroeconomic Management in Turkey -- 10. Public Sector Accounting Reform In Turkey: Moving Cash to Accrual Accounting -- 11. The Adoption and Implementation of International Public Sector Accounting Standards in Turkey -- 12. Public Internal Audit Reforms in Turkey: Structure, System and Roles -- 13. Reforms of Turkish Court of Accounts.

Sommario/riassunto

This book provides an assessment of public financial management (PFM) reforms in developing countries using Turkey as a case study. Volume II elaborates on asset and liability management, intergovernmental fiscal relations, accounting, financial reporting, and auditing. Bringing together academics and practitioners, the book analyzes the PFM reforms in the light of theoretical explanations and practices to reveal the achievements, challenges, and future perspectives of PFM. .