Devlet muhasebesi kapsamında kullanılan Say2000i ve BKMYBS sistemlerinin karşılaştırılması: Türkiye örneği
Küçük Resim Yok
Tarih
2024
Yazarlar
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Cilt Başlığı
Yayıncı
Bayburt Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Kamu maliyesi tarih boyunca birçok kez değişikliğe uğramıştır. Yapılan bu değişiklikler, kamu maliyesinde düzenin sağlanması amacıyla yapılmıştır. Bu çalışmada, genel olarak devlet muhasebesi kavramı, devlet muhasebesinin tarihsel gelişimi, devlet muhasebe sistemi alanında yaşanan değişikliklere yer verilmiştir. Yapılan bu değişiklikler dikkate alınarak, Türkiye'nin 2002 yılında kullanmaya başladığı Say2000i sistemi ile 2018 yılında uygulamaya konulan Bütünleşik Kamu Mali Yönetimi Bilişim Sistemi karşılaştırılmış ve sistemlerin memnuniyeti ölçülmüştür. Sistemler arası karşılaştırma yapmaya çalışırken fotoğraflı şekilde anlatılmıştır. Araştırmanın evreni olarak Hazine ve Maliye Bakanlığı Muhasebat genel müdürlüğü 2018 yılı mart ayında önce işe girenler seçilmiştir. Araştırmada sistemlerin memnuniyeti ayrıcı BKMYBS'ni kullananların tutumu yetersizliği anket yöntemi kullanılarak toplanmıştır. Elde edilen veriler SPSS programında analiz edilerek araştırmanın hipotezleri test edilmiştir. Araştırmanın sonucunda Say2000i ile BKMYBS memnuniyetleri arasında karşılaştırma yapılmış ve BKMYBS'ye geçişin daha faydalı olduğu tespit edilmiştir. Ayrıca BKMYBS'nin kullananların tutumları ve BKMYBS'nin yetersizliği pozitif ve negatif yönlü ilişkiler olduğu tespit edilmiştir.
Public finance has changed many times throughout history. These changes were made to ensure order in public finances. This includes general government accounting presentations, historical developments of government accounting, and changes in the field of government accounting system. Regarding these changes, Turkey's Say2000i system, which started to be used in 2002, was compared with the Integrated Public Financial Management Information System, which was implemented in 2018, and the measurement of the systems was accelerated. It is explained with photographs, without making comparisons between systems. As the population of the research, those who were employed by the General Directorate of Accounting of the Ministry of Treasury and Finance in March 2018 were rewarded. In the research, the comfort of the systems and the reduction in the share of those using BKMYBS were collected using the survey method. The obtained data tested the hypotheses supported by SPSS program analysis. As a result of the research, a comparison was made between Say2000i and BKMYBS reactions and it was determined that switching to BKMYBS was more beneficial. In addition, the attitudes of BKMYBS users and the positive and negative weaknesses of BKMYBS were determined.
Public finance has changed many times throughout history. These changes were made to ensure order in public finances. This includes general government accounting presentations, historical developments of government accounting, and changes in the field of government accounting system. Regarding these changes, Turkey's Say2000i system, which started to be used in 2002, was compared with the Integrated Public Financial Management Information System, which was implemented in 2018, and the measurement of the systems was accelerated. It is explained with photographs, without making comparisons between systems. As the population of the research, those who were employed by the General Directorate of Accounting of the Ministry of Treasury and Finance in March 2018 were rewarded. In the research, the comfort of the systems and the reduction in the share of those using BKMYBS were collected using the survey method. The obtained data tested the hypotheses supported by SPSS program analysis. As a result of the research, a comparison was made between Say2000i and BKMYBS reactions and it was determined that switching to BKMYBS was more beneficial. In addition, the attitudes of BKMYBS users and the positive and negative weaknesses of BKMYBS were determined.
Açıklama
Anahtar Kelimeler
İşletme, Business Administration
