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An inquiry into Performance Reports of Municipalities in Terms of Fulfilment of Accountability Requirement: the Case of Turkey

Year 2020, , 1203 - 1242, 16.09.2020
https://doi.org/10.33630/ausbf.757958

Abstract

This study seeks to analyze the level of accountability of the municipalities in their performance reports by use of the data and information contained in the performance auditing reports of the municipalities in Turkey. To this end, a specific method has been devised to determine the level of accountability of the audited municipalities with reference to the performance auditing reports of 2015. Based on the findings, the municipalities are ranked in terms of their performance, from the highest point to the lowest. The ranking reveals that the metropolitan cities and their district municipalities are more successful than the provincial municipalities. The study further reveals that the age of the mayor and the geographical location have a determinative effect upon the level of accountability as exhibited in the performance reports.

References

  • Referans 1 Adi, S., Martani, D., Pamungkas, B. and Simanjuntak, R.A. (2016). Analysis of the Quality of Performance Report of the Local Government on Websites: Indonesian Case, Cogent Business & Management, 3: 1229393, pp. 1-17.

Belediyelerin Performans Raporlarının Hesap Verme Yükümlülüğünü Yerine Getirme Açısından Araştırılması: Türkiye Örneği

Year 2020, , 1203 - 1242, 16.09.2020
https://doi.org/10.33630/ausbf.757958

Abstract

Bu çalışma, belediyelerin performans raporlamadaki hesap verebilirlik düzeyini, Türkiye özelinde, performans denetimi yapılan belediyelerin tamamının performans denetim raporlarındaki verilerini kullanarak tespit etmeyi amaçlamaktadır. Bu amaç doğrultusunda geliştirilen hesaplama yöntemiyle, performans denetimi yapılan belediyelerin tamamının, 2015 yıllarına ait denetim raporlarındaki hesap verebilirlik düzeyi içerik analiziyle tespit edilmiştir. Tespit edilen değerler ile belediyelerin performans raporlamadaki hesap verebilirlik düzeyi en yüksek puan alandan en düşük puan alan belediyelere doğru sıralaması yapılmıştır. Sıralamada yer alan büyükşehir ve büyükşehir ilçe belediyelerinin, il belediyelerine göre daha başarılı olduğu görülmüştür. Ayrıca belediye başkanının yaşının ve coğrafi konumun belediyelerin performans raporlarındaki hesap verebilirlik düzeyi üzerinde etkili olan belirleyiciler olduğu tespit edilmiştir.

References

  • Referans 1 Adi, S., Martani, D., Pamungkas, B. and Simanjuntak, R.A. (2016). Analysis of the Quality of Performance Report of the Local Government on Websites: Indonesian Case, Cogent Business & Management, 3: 1229393, pp. 1-17.
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Details

Primary Language English
Journal Section Research Articles
Authors

Durdane Küçükaycan This is me 0000-0001-5515-2616

Publication Date September 16, 2020
Submission Date January 28, 2019
Published in Issue Year 2020

Cite

APA Küçükaycan, D. (2020). An inquiry into Performance Reports of Municipalities in Terms of Fulfilment of Accountability Requirement: the Case of Turkey. Ankara Üniversitesi SBF Dergisi, 75(3), 1203-1242. https://doi.org/10.33630/ausbf.757958
AMA Küçükaycan D. An inquiry into Performance Reports of Municipalities in Terms of Fulfilment of Accountability Requirement: the Case of Turkey. SBF Dergisi. September 2020;75(3):1203-1242. doi:10.33630/ausbf.757958
Chicago Küçükaycan, Durdane. “An Inquiry into Performance Reports of Municipalities in Terms of Fulfilment of Accountability Requirement: The Case of Turkey”. Ankara Üniversitesi SBF Dergisi 75, no. 3 (September 2020): 1203-42. https://doi.org/10.33630/ausbf.757958.
EndNote Küçükaycan D (September 1, 2020) An inquiry into Performance Reports of Municipalities in Terms of Fulfilment of Accountability Requirement: the Case of Turkey. Ankara Üniversitesi SBF Dergisi 75 3 1203–1242.
IEEE D. Küçükaycan, “An inquiry into Performance Reports of Municipalities in Terms of Fulfilment of Accountability Requirement: the Case of Turkey”, SBF Dergisi, vol. 75, no. 3, pp. 1203–1242, 2020, doi: 10.33630/ausbf.757958.
ISNAD Küçükaycan, Durdane. “An Inquiry into Performance Reports of Municipalities in Terms of Fulfilment of Accountability Requirement: The Case of Turkey”. Ankara Üniversitesi SBF Dergisi 75/3 (September 2020), 1203-1242. https://doi.org/10.33630/ausbf.757958.
JAMA Küçükaycan D. An inquiry into Performance Reports of Municipalities in Terms of Fulfilment of Accountability Requirement: the Case of Turkey. SBF Dergisi. 2020;75:1203–1242.
MLA Küçükaycan, Durdane. “An Inquiry into Performance Reports of Municipalities in Terms of Fulfilment of Accountability Requirement: The Case of Turkey”. Ankara Üniversitesi SBF Dergisi, vol. 75, no. 3, 2020, pp. 1203-42, doi:10.33630/ausbf.757958.
Vancouver Küçükaycan D. An inquiry into Performance Reports of Municipalities in Terms of Fulfilment of Accountability Requirement: the Case of Turkey. SBF Dergisi. 2020;75(3):1203-42.