Financial Performance Management in Local Governments: Example of Istanbul and Kocaeli Metropolitan Municipalities

Öz

In this study, the financial performance of local governments was evaluated through the example of the metropolitan municipality. Criteria were weighted by the Normalized Maximum Values method. Alternatives were ranked by the Bulut Index method, TOPSIS method and the ARAS methods. The ranking results of the related methods have been converted to integrated with the Copeland method. The relationships between the financial performance ranking results were analyzed with Spearman Rho and the results were evaluated. The Copeland integrated ranking results show that the highest performance levels for the metropolitan municipalities of Istanbul and Kocaeli are in 2020 and 2021, while the lowest are in 2011 and 2012. Study results show that rankings may vary according to the methods used.

Anahtar Kelimeler

• İstanbul Metropolitan Municipality
• Kocaeli Metropolitan Municipality
• Financial Performance

Yerel Yönetimlerde Finansal Performans Yönetimi: İstanbul ve Kocaeli Büyükşehir Belediyeleri Örneği

Öz

Bu çalışmada yerel yönetimlerin finansal performansı büyükşehir belediyesi örneği üzerinden ele alınmıştır. Normalize Edilmiş Maksimum Değerler yöntemi ile kriterler ağırlıklandırılmış; Bulut Endeksi yöntemi, Topsis yöntemi ve Aras yöntemleriyle de alternatifler sıralanmıştır. İlgili yöntemlerin sıralama sonuçları Copeland yöntemiyle bütünleşik hale dönüştürülmüştür. Finansal performans sıralama sonuçları arasındaki ilişkiler Spearman Rho ile analiz edilmiş ve sonuçları değerlendirilmiştir. Çalışmada, Copeland bütünleşik sıralama sonuçlarına göre İstanbul ve Kocaeli Büyükşehir Belediyeleri için en yüksek performans düzeylerinin 2016 ve 2021 yıllarında gerçekleştiği, bununla birlikte en düşük performans düzeylerinin ise 2011 ve 2012 yıllarında gerçekleştiği tespit edilmiştir. Çalışma sonuçları performans sıralamalarının kullanılan yöntemlere göre farklılaşabileceğini ortaya koymaktadır.

Anahtar Kelimeler

• İstanbul Büyükşehir Belediyesi
• Kocaeli Büyükşehir Belediyesi
• Finansal Performans
• İstanbul Metropolitan Municipality
• Kocaeli Metropolitan Municipality
• Financial Performance

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