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.date.accessioned2017-10-04T09:14:55Z
dc.date.available2017-10-04T09:14:55Z
dc.date.issued2017
dc.description.abstract-translatedIn the last decades, public sector has been infl uenced 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 signifi cant 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.format18 s.cs
dc.format.mimetypeapplication/pdf
dc.identifier.citationE+M. Ekonomie a Management = Economics and Management. 2017, č. 3, s. 189-206.cs
dc.identifier.doidx.doi.org/10.15240/tul/001/2017-3-013
dc.identifier.issn2336-5604 (Online)
dc.identifier.issn1212-3609 (Print)
dc.identifier.uriwww.ekonomie-management.cz/download/1507051175_3b4c/13_WHY+DO+SOME+MUNICIPALITIES+APPLY.pdf
dc.identifier.urihttp://hdl.handle.net/11025/26313
dc.language.isoenen
dc.publisherTechnická univerzita v Libercics
dc.relation.ispartofseriesE+M. Ekonomie a Management = Economics and Managementcs
dc.rights© Technická univerzita v Libercics
dc.rightsCC BY-NC 4.0cs
dc.rights.accessopenAccessen
dc.subjectakruální účetnictvícs
dc.subjectrozvojové zeměcs
dc.subjectnové veřejné řízenícs
dc.subjectreforma veřejného sektorucs
dc.subjectTureckocs
dc.subject.translatedaccrual accountingen
dc.subject.translatedemerging countriesen
dc.subject.translatednew public managementen
dc.subject.translatedpublic sector reformen
dc.subject.translatedTurkeyen
dc.titleWhy do some municipalities apply accrual-based rules more than others?: evidence from Turkeyen
dc.typečlánekcs
dc.typearticleen
dc.type.statusPeer-revieweden
dc.type.versionpublishedVersionen

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Číslo 3 (2017)
Číslo 3 (2017)