Financial Condition Analysis In Municipalities: A Case Of Turkey
Öz
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.
Anahtar Kelimeler
Kaynakça
- Ersöz, M., 2011. Applicability of the Financial Statement Analysis Techniques in Public Institutions. External Auditing Review, 284-295.
Ayrıntılar
Birincil Dil
Türkçe
Konular
-
Bölüm
Araştırma Makalesi
Yayımlanma Tarihi
28 Temmuz 2017
Gönderilme Tarihi
15 Kasım 2016
Kabul Tarihi
15 Mayıs 2017
Yayımlandığı Sayı
Yıl 2017 Cilt: 12 Sayı: 48
Cited By
Belediyelerin Borç Ödeme Gücünün Analizi: Muğla-Sakarya Belediyeleri Örneği
OPUS Uluslararası Toplum Araştırmaları Dergisi
https://doi.org/10.26466/opus.769657Yerel Yönetimlerde Finansal Performans Yönetimi: İstanbul ve Kocaeli Büyükşehir Belediyeleri Örneği
Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi
https://doi.org/10.17153/oguiibf.1231749