Alignment of Turkish Financial Control System with Acquis Communautaire as a Part of Pre-Accession Strategy Documents

Bilge S.

MALIYE DERGISI, no.158, pp.301-325, 2010 (ESCI) identifier

  • Publication Type: Article / Article
  • Volume: Issue: 158
  • Publication Date: 2010
  • Journal Name: MALIYE DERGISI
  • Journal Indexes: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Page Numbers: pp.301-325
  • Eskisehir Osmangazi University Affiliated: Yes


The most important pre-accession strategy documents in the European Union candidacy period are progress reports, accession partnership documents and national programmes. In this study, alignment of Turkish financial control system with Acquis Communautaire is interpreted based on the assessments of Turkish financial control system included in these documents. Significant efforts are made at alignment with Acquis Communautaire as a part of financial control phase and general level of Turkey's alignment has advanced. There has been limited progress in protecting the financial interests of EU, while significant progress has been accomplished in the fields of Public Internal Financial