THE ROLE OF GOVERNMENT ACCOUNTING IN THE MANAGEMENT OF GOVERNMENT BUDGET: TURKEY EVALUATION

Government determines the resources which are allocated for the public sector via budget document every year. Where, how and how much use of public resources is known through this document. The basic data of government budget that is prepared, implemented and controlling are obtained from the government accounting information system. Therefore, there is a close relationship between the budget system and government accounting information system. In this study, relationship between government budget and government accounting is evaluated, and provided benefits from government accounting information system to government budget are examined