The Evaluation of Annual Municipal Reports in terms of Discharging Accountability: The Case of Turkey(Belediyelerde Faaliyet Raporlarının Hesap Verme Yükümlülüğünü Yerine Getirme Açısından Değerlendirilmesi: Türkiye Örneği)
Public Financial Management and Control Law, which is accepted to be the constitution of public fiscal management in Turkey, has brought about many innovations such as strategic plan, performance-based budget and accrual based accounting so that public resources can be used more efficiently. The...
| Main Authors: | , |
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| Format: | Article |
| Language: | deu |
| Published: |
Celal Bayar University
2016-08-01
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| Series: | Yönetim ve Ekonomi |
| Subjects: | |
| Online Access: | http://www2.cbu.edu.tr/yonetimekonomi/dergi/pdf/C23S22016/575-598.pdf |
| _version_ | 1797910064536748032 |
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| author | Tolga DEMİRBAŞ Erdal EROĞLU |
| author_facet | Tolga DEMİRBAŞ Erdal EROĞLU |
| author_sort | Tolga DEMİRBAŞ |
| collection | DOAJ |
| description | Public Financial Management and Control Law, which is accepted to be the constitution
of public fiscal management in Turkey, has brought about many innovations such as strategic plan,
performance-based budget and accrual based accounting so that public resources can be used more
efficiently. The law has also stipulated that public institutions account for the use of resources to
relevant authorities. As in the world, the most comprehensive accountability tool in Turkey is
annual reports. The objective of this study is to find out to what extent the municipalities, which are
now using more resources than in the past, can account by means of their annual reports. To reach
this goal, the annual reports prepared by 50 municipalities for the fiscal year 2014 have been put to
content analysis considering the accountability criteria that have already been set. The research has
revealed that the municipalities concerned are weak in terms of accessibility, understandability,
timeliness, full disclosure, accuracy and neutrality and, thus, they do not sufficiently account for
their use of resources |
| first_indexed | 2024-04-10T11:19:28Z |
| format | Article |
| id | doaj.art-e6ec44d90e9b4993922ae46007369580 |
| institution | Directory Open Access Journal |
| issn | 1302-0064 1302-0064 |
| language | deu |
| last_indexed | 2024-04-10T11:19:28Z |
| publishDate | 2016-08-01 |
| publisher | Celal Bayar University |
| record_format | Article |
| series | Yönetim ve Ekonomi |
| spelling | doaj.art-e6ec44d90e9b4993922ae460073695802023-02-15T16:18:44ZdeuCelal Bayar UniversityYönetim ve Ekonomi1302-00641302-00642016-08-0123257559810.18657/yecbu.01495The Evaluation of Annual Municipal Reports in terms of Discharging Accountability: The Case of Turkey(Belediyelerde Faaliyet Raporlarının Hesap Verme Yükümlülüğünü Yerine Getirme Açısından Değerlendirilmesi: Türkiye Örneği)Tolga DEMİRBAŞErdal EROĞLUPublic Financial Management and Control Law, which is accepted to be the constitution of public fiscal management in Turkey, has brought about many innovations such as strategic plan, performance-based budget and accrual based accounting so that public resources can be used more efficiently. The law has also stipulated that public institutions account for the use of resources to relevant authorities. As in the world, the most comprehensive accountability tool in Turkey is annual reports. The objective of this study is to find out to what extent the municipalities, which are now using more resources than in the past, can account by means of their annual reports. To reach this goal, the annual reports prepared by 50 municipalities for the fiscal year 2014 have been put to content analysis considering the accountability criteria that have already been set. The research has revealed that the municipalities concerned are weak in terms of accessibility, understandability, timeliness, full disclosure, accuracy and neutrality and, thus, they do not sufficiently account for their use of resourceshttp://www2.cbu.edu.tr/yonetimekonomi/dergi/pdf/C23S22016/575-598.pdfAnnual reportsAccountabilityMunicipalitiesPerformance-based Budgeting |
| spellingShingle | Tolga DEMİRBAŞ Erdal EROĞLU The Evaluation of Annual Municipal Reports in terms of Discharging Accountability: The Case of Turkey(Belediyelerde Faaliyet Raporlarının Hesap Verme Yükümlülüğünü Yerine Getirme Açısından Değerlendirilmesi: Türkiye Örneği) Yönetim ve Ekonomi Annual reports Accountability Municipalities Performance-based Budgeting |
| title | The Evaluation of Annual Municipal Reports in terms of Discharging Accountability: The Case of Turkey(Belediyelerde Faaliyet Raporlarının Hesap Verme Yükümlülüğünü Yerine Getirme Açısından Değerlendirilmesi: Türkiye Örneği) |
| title_full | The Evaluation of Annual Municipal Reports in terms of Discharging Accountability: The Case of Turkey(Belediyelerde Faaliyet Raporlarının Hesap Verme Yükümlülüğünü Yerine Getirme Açısından Değerlendirilmesi: Türkiye Örneği) |
| title_fullStr | The Evaluation of Annual Municipal Reports in terms of Discharging Accountability: The Case of Turkey(Belediyelerde Faaliyet Raporlarının Hesap Verme Yükümlülüğünü Yerine Getirme Açısından Değerlendirilmesi: Türkiye Örneği) |
| title_full_unstemmed | The Evaluation of Annual Municipal Reports in terms of Discharging Accountability: The Case of Turkey(Belediyelerde Faaliyet Raporlarının Hesap Verme Yükümlülüğünü Yerine Getirme Açısından Değerlendirilmesi: Türkiye Örneği) |
| title_short | The Evaluation of Annual Municipal Reports in terms of Discharging Accountability: The Case of Turkey(Belediyelerde Faaliyet Raporlarının Hesap Verme Yükümlülüğünü Yerine Getirme Açısından Değerlendirilmesi: Türkiye Örneği) |
| title_sort | evaluation of annual municipal reports in terms of discharging accountability the case of turkey belediyelerde faaliyet raporlarinin hesap verme yukumlulugunu yerine getirme acisindan degerlendirilmesi turkiye ornegi |
| topic | Annual reports Accountability Municipalities Performance-based Budgeting |
| url | http://www2.cbu.edu.tr/yonetimekonomi/dergi/pdf/C23S22016/575-598.pdf |
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