The Effects of the Efficiency of the Audit of the Public Sector on the Accounting Employees in Turkey: a Research
Tunga BOZDOĞAN, Zehra GENÇ

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.

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