International Journal of Business and Social Science Vol. 5, No. 5; April 2014 21 The Effects of the Efficiency of the Audit of the Public Sector on the Accounting Employees in Turkey: a Research 1 Tunga BOZDOĞAN, Ph.D Assistant Professor of Accounting Faculty of Economics and Administrative Sciences Department of Business Administration Eskisehir Osmangazi University Meselik Campus - 26480 Eskisehir, Turkey Zehra GENÇ Institute of Social Sciences Uşak University Bir Eylul Campus - 64100 Uşak, Turkey Abstract The subject matter of this research is to appraise the effects of the public sector accounting system and audit which is one of the basic factors of the public finance management on the accounting employees within the framework of the current developments. The scope of the research covers the public enterprises found in the province of Uşak. Within this scope, randomly selected 102 financial unit from 24 public enterprises have participated in the research. Survey technique was used as the method of data selection. A regression analysis was applied for the measurement of the effects of the independent variable dimensions on the dependent variable dimension by using reliability, item and factor analysis, KMO, Sample Reliability Test, Global Test on the data by using SPSS 18.0 package program. Based on the results of the research, while 6 of the 9 hypotheses were accepted, 3 hypotheses have been rejected. A significant relation has been between the ethical dimension of the hypotheses established, and the dimension of audit and accessibility to data. A significant relation has also been determined between the dimension of independence of the auditor an accessibility to information and the intelligibility of the information system. Finally, a significant relation has been determined between the dimension of development of the sense of mission and the dimensions of accessibility to information. Keywords: Public Sector Accounting, Auditing, Accounting Employees JEL Codes: D70, D73, M40, M42, P35. 1. Introduction The public finance management system was first managed according to the provisions of the Public Finance Law No. 1050, which was put into effect for the first time in 1927. When we reached 1990’s it was noted that although a great number of amendments have been introduced in the central management structure, no amendments have been introduced in Law No. 1050, and that the concerned law was unable to address the current needs. Moreover, the economic crises experienced, the reform movements that occurred throughout the world, and Turkey’s process of integration in the European Union, have underlined the need for significant changes in the public finance management system. Hence, the studies concerning the introduction of a reform were initiated in 1995, and primarily, a Public Finance Management Project has been signed between the Ministry of Finance and the World Bank. Through the introduction of Law No. 5018 Concerning Public Finance Management and Control (KMYK), new concepts and institutions have been introduced in the Public Finance Management System. * This article was prepared by using a Post Graduate Thesis titled “The Effects of the Efficiency of the Accounting Audit of the Public sector in Turkey on the accounting Employees in Turkey, A Field Research Performed in the Province of Uşak, The concerned Post Graduate Thesis was supported by Uşak University Scientific Research Projects Unit within the scope of Project No. 2013/TP003.