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BibTex RIS Kaynak Göster

Financial Condition Analysis In Municipalities: A Case Of Turkey

Yıl 2017, , 153 - 174, 28.07.2017
https://doi.org/10.14783/maruoneri.vi.331667

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.

Kaynakça

  • Ersöz, M., 2011. Applicability of the Financial Statement Analysis Techniques in Public Institutions. External Auditing Review, 284-295.
Toplam 1 adet kaynakça vardır.

Ayrıntılar

Bölüm Eski Sayılar
Yazarlar

Fatma Özkul

Betül Şeyma Alkan

Yayımlanma Tarihi 28 Temmuz 2017
Yayımlandığı Sayı Yıl 2017

Kaynak Göster

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 Dergisi

Marmara Üniversitesi Sosyal Bilimler Enstitüsü

Göztepe Kampüsü Enstitüler Binası Kat:5 34722  Kadıköy/İstanbul

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