Abstract:
This study which is based on the reform in the field of government accounting,shows that taking into consideration that these studies had began in our country inthe late 90s, and that Kazakhstan, Kosovo, Macedonia and Serbia are still applyingcash-based government accounting at both local and central level, it is not difficultto adjudicate that we are well underway in accordance with the countries of theBalkan. In this study, cash-based accounting system is compared with accrualbasedaccounting system; the benefits of accrual based accounting and innovationsafter the transition to that system are tried to be presented to the Balkan countrieswhich implement cash-based accounting; and related examples to the mixture ofcash-based and accrual-based accounting system which are applied in Turkey andwhich are proposed to Balkan countries are provided.
