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In Turkey, after failing to meet society's needs in the Law No. 1050, some changes have been made in public financial management. With the enforcement of Law No. 5018, state accounting applications also received the share of this change. In this study, the accrual-based governmental accounting and analytical budget classification, which has been implemented since 2005 under the influence of reforms in public financial management, has been addressed? The development of government accounting which plays a significant role in public financial management in Turkey is very important from the point of producing more transparent, more reliable and healthy data. In this context, universities' state accounting practices are explained by sample of accounting records. [ABSTRACT FROM AUTHOR]

In this study, the aim is to measure and compare financial performance of five companies with corporate governance ratings in Istanbul Stock Exchange Corporate Governance Index between the years of 2007-2014. In this context, financial ratios of companies (liquidity ratios, financial structure ratios, operational ratios and profitability ratios) were calculated. Financial ratios of companies were aligned using Grey Relational Analysis. Results were compared to aligned corporate governance ratings of five companies. As a result of this study; it has been reached there was no correlation between corporate governance ratings rankings and financial performance rankings of these five companies. [ABSTRACT FROM AUTHOR]

In this study, COSO which is one of the internal control models was explained thoroughly and the relationship between COSO and Internal Control over Financial Reporting (ICFR), which American Capital Market (SEC) asked from companies regularly through Sarbanes Oxley Act (SOA), was mentioned. Within this scope, information about the development that COSO has gone through since 1985 was provided. The contributions of COSO to internal control and the emerging developments were investigated. Taking the frameworks issued by COSO into account, COSO Cube and COSO's basic principles were focused on. Detailed information about ICFR, which SEC asked from listed companies after Sarbanes Oxley Act came into operation, was provided. [ABSTRACT FROM AUTHOR]