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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.
List of contents
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.
About the author
Tekin Akmedir is Co-head of Public Finance Department at the Faculty of Political Science, Ankara Yildirim Beyazit University, Turkey.
Halis Kiral is an assistant professor at the Social Sciences University of Ankara in Turkey. He is also Head of Audit and Risk Management Department and Director of Center for Audit and Risk Management (ASBÜDRM) at the ASBU.
