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Financial Condition Analysis In Municipalities: A Case Of Turkey

Year 2017, Volume: 12 Issue: 48, 153 - 174, 28.07.2017
https://doi.org/10.14783/maruoneri.vi.331667

Abstract

This study included the analysis of prepared comprehensive financial statements with the transition

to accrual-based accounting system from cash-based accounting system in the public institutions

in 2006. In Turkey, there is no specific method developed to the goals of public institutions. GASB 1

Reporting Model, which is a model developed in the USA, and is not yet used in Turkey, has been applied

by taking financial statements data of the Istanbul Metropolitan Municipality. The study was carried

out using the institution’s balance sheets and statement of financial performance for 2006-2014.

Using ratios developed in the model, the financial condition of institution was measured from four

different aspects: cash solvency, budget solvency, long-term solvency, and service-level solvency, and

the results were analyzed. The purpose of the study is the implementation of financial analysis methods

to have a public sector accounting information system that will achieve a financial structure which

can measure, evaluate and develop the financial condition of public institutions by decision-making

and that will contribute to the efficient and comprehensible use of the produced information by decision-

makers in Turkey.

References

  • Ersöz, M., 2011. Applicability of the Financial Statement Analysis Techniques in Public Institutions. External Auditing Review, 284-295.
Year 2017, Volume: 12 Issue: 48, 153 - 174, 28.07.2017
https://doi.org/10.14783/maruoneri.vi.331667

Abstract

References

  • Ersöz, M., 2011. Applicability of the Financial Statement Analysis Techniques in Public Institutions. External Auditing Review, 284-295.
There are 1 citations in total.

Details

Journal Section Eski Sayılar
Authors

Fatma Özkul

Betül Şeyma Alkan

Publication Date July 28, 2017
Published in Issue Year 2017 Volume: 12 Issue: 48

Cite

APA Özkul, F., & Alkan, B. Ş. (2017). Financial Condition Analysis In Municipalities: A Case Of Turkey. Öneri Dergisi, 12(48), 153-174. https://doi.org/10.14783/maruoneri.vi.331667

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Öneri

Marmara UniversityInstitute of Social Sciences

Göztepe Kampüsü Enstitüler Binası Kat:5 34722  Kadıköy/İstanbul

e-ISSN: 2147-5377