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Factors Affecting Balanced Budget Management, Determining Financial Rules and Ensuring Budget Discipline

Yıl 2025, Cilt: 9 Sayı: 18, 298 - 310, 30.09.2025
https://doi.org/10.30520/tjsosci.1769328

Öz

The purpose of this study is to examine the factors that influence balanced budget management, financial committees, and the enforcement of budget discipline. A balanced budget requires the allocation and control of public resources according to specified objectives. In budget management, the optimal distribution and effective use of public revenues in strategic areas for investment are of critical importance for the growth of the country's economy and the welfare of society. Therefore, in this study conducted within the scope of balanced budgets, financial committees, and budget discipline, articles, theses, books, internet sources, and other scientific sources related to the subject were searched, and the study was prepared using the ‘semi-structured all-balancing method.’ In this method, data obtained from research sources with similar content were compared to ensure criterion suitability. Following the comparisons, it was observed that the effective implementation of fiscal rules in budget management can ensure budget discipline and subsequently contribute significantly to the country's economy

Kaynakça

  • Bektaş, N. B., and Çetinkaya, Ö. (2021). Bütçe yönetimi kavramı ve Türkiye’de bütçe yönetiminin başarısının değerlendirilmesi. International Journal of Public Finance, 6(2), 233-262. https://doi.org/10.30927/ijpf.1001036.
  • Bernatska, N. (2018). Formation of modern model of budget management based on methods of public administration. Baltic Journal of Economic Studies, 4(1), 39-48. https:// doi.org/10.30525/2256-0742/2018-4-1-39-48
  • Bitoleuova, Y., Aibossynova, D., Kabdullina, G., Baimukhasheva, M., ve Tazhibaeva, R. (2020). Modern trends in management of the budget system. Serbian Journal of Management, 15(1), 55-68. https://doi.org/ 10.5937/sjm15-23985
  • Boháč, R., Sejkora, T., Šmirausová, P., and Tuláček, M. (2023). Regulatory Model of the Budgetary Discipline Enforcement. Studia Iuridica Lublinensia, 32(1), 1-12. https:// doi.org/ 10.17951/sil.2023.32.1.11-39
  • Chote, R., Emmerson, C., and Tetlow, G. (2009). The fiscal rules and policy framework. The IFS Green Budget, 81-111.
  • Claeys, G., Darvas, Z. M., and Leandro, A. (2016). A proposal to revive the European Fiscal Framework (No. 2016/07). Bruegel Policy Contribution. 1-21. https://hdl.handle.net/ 10419/165974
  • Coşkun, B., ve Yıldırım, Ç. P. (2018). Türkiye'de stratejik planlama: son dönem gelişmelerin incelenmesi. Strategic Public Management Journal, 4(8), 1-16. https:// doi.org/10.25069/spmj. 492784
  • Çalışkan, E. (2021). Cumhurbaşkanlığı hükümet sisteminde bütçe hakkı: Türkiye’deki uygulamalar bakımından bir değerlendirme (Yüksek Lisans Tezi), İzmir Katip Çelebi Üniversitesi.
  • Dafflon, B. (2012). Voluntary amalgamation of local governments: The swiss debate in the european context. International Center for Public Policy. Working Paper Series, at AYSPS, GSU paper 1204. 1-26. https://doi.org/10.4337/9781782544302.00012
  • Davoodi, H. R., Elger, P., Fotiou, A., Garcia-Macia, D., Han, X., Lagerborg, A., ... and Medas, P. (2022). Fiscal rules and fiscal councils. Recent trends and performance during the COVID-19 pandemic. International Monetary Fund. Washington, D.C. 1-40. https://doi.org/10.5089/9798400200472.001
  • Esther, A. O., Olajide, D. S., and Folajimi, A. F. (2022). Accountability, transparency and budget discipline in Ogun state tertiary ınstitutions. Journal of Research in Business and Management Volume 10(1), 14-21. 19 Ağustos 2025 tarihinde www.questjournals.org adresinden erişildi.
  • Esther, A. O., Olajide, D. S., and Folajimi, A. F. (2022). Accountability, transparency and budget discipline in ogun state tertiary ınstitutions. 14-21. ISSN(Online), 2347-3002. 29 Temmuz 2025 tarihinde www.questjournals.org adresinden erişildi.
  • Forrester, J. P. and Adams, G. B. (1997). Budgetary reform through organizational learning: Toward an organizational theory of budgeting. Administration & Society, 28(4), 466-488. https://doi.org/10.1177/009539979702800403
  • Gaspar, V., and Amaglobeli, D. (2019). Fiscal rules. SUERF Policy Note, 60. 1-11. 21 Ağustos 2025 tarihinde www.suerf.org/policynotes adresinden erişildi.
  • Golden, M. and Min, B. (2013). Distributive politics around the world, Annual Review of Political Science, 16, 73-99. https://doi.org/10.1146/annurev-polisci-052209-121553
  • Hadley, S., Miller, M. and Welham, B. (2019). The role of the budget officer in controlling public spending. Overseas Development Institute. 08 Ağustos 2025 tarihinde https://media.odi.org/documents/12693.pdf adresinden erişildi
  • Hemming, R., Kell, M. and Mahfouz, S. (2002). The effectiveness of fiscal policy in stimulating economic activity, IMF Working Paper, No. 02/208 (Washington: International Monetary Fund). 1-53. 2 Eylül 2025 tarihinde rhemming@jmf.org adresinden erişildi.
  • Ho, A. T. (2018). From Performance Budgeting to Performance Budget Management: Theory and Practice. Public Administration Review, 78, 748-758. https://doi.org/10.1111/puar. 12915.
  • Imane, H. (2024). The role of petroleum and regular tax revenues in financing the Algerian public budget, The Journal of Research And Scientific Studies, 18(1), 1-16. 4 Eylül 2025 tarihinde hayoula.imane@unvi-medea.dz adresinden erişildi.
  • Jaelani, A. (2018). Public expenditure management in Indonesia: Islamic economic review on state budget 2017. Available at SSRN 3185800. 1-14. 4 Ağustos 2025 tarihinde www.jurnalhunafa.org adresinden erişildi.
  • Jimenez, B. S. (2020). Municipal government form and budget outcomes: Political responsiveness, bureaucratic insulation, and the budgetary solvency of cities. Journal of Public Administration Research and Theory, 30(1), 1-40. https://doi.org/10.1093/jopart/muz020
  • Kantsur, I. H., Hats, L. Y., Kharchenko, T. B., Smahlo, O. V., and Prokopets, L. V. (2020). Application of the program-target method in budget management. International Journal of Management, 11(5). 1027-1035. https:// doi.org/ 10.34218/IJM.11.5.2020.094
  • Kaufmann, D. (2010). Governance matters 2010: worldwide governance ındicators highlight governance successes, reversals and failures. http://www.brookings. edu/research/opinions.
  • Kılıçer, E., ve Peker, İ. (2018). Devlet bütçesinin yönetiminde devlet muhasebesinin rolü: Türkiye değerlendirmesi. Muhasebe ve Vergi Uygulamalari Dergisi (MUVU),11(1), 77-92. 25 Ağustos 2025 tarihinde https://www.researchgate.net/publication/322163389 adresinden erişildi.
  • Korikov, A. M., and Pavlov, S. N. (2008). Theory of systems and systems analysis: textbook. allowance. Part 2. Tomsk: Tomsk state University of Control Systems and Electronics (in Russian).
  • Ksyonzhik, I. V., and Petrov, P. P. (2020). Accounting support of estimates by managers of budget funds. Development of accounting and taxation in Ukraine: theory, practice and professional ethics, 154-156. http://dspace.puet.edu.ua/bitstream.
  • Matthews, D. (2019). Modern monetary theory, explained. A very detailed walkthrough of the big new left economic idea, Vox.com. Accessed April, 7, 1-8. 25 Ağustos 2025 tarihinde https://www.vox.com/future-perfect/2019/4/16/18251646/modern-monetary-theory-new-moment-explained adresinden erişildi.
  • Monwuba, A. O. (1995). Auditing and ınvestigations, 76 questions and answers. USA: Onitsha Fortune Printing Ind. Ltd.
  • Moon, I. S., Park, I. S., Schenker, L. T., Kennedy, M. B., Moon, J. I., & Jin, I. (2001). Presence of both constitutive and inducible forms of heat shock protein 70 in the cerebral cortex and hippocampal synapses. Cerebral Cortex, 11(3), 238-248. https://doi.org/10.1093/cercor/11.3.238
  • Nguyen, X. H. (2018). Improving the effectiveness of state budget expenditure management in Hoa Binh Province of Vietnam (Master's thesis). https://urn.fi/URN:NBN:fi:uta-201805111651
  • OECD, (2013). Fiscal rules. in Government at a Glance 2013, OECD Publishing, Paris, pp.88-90. https://doi.org/10.1787/gov_glance-2013-26-en
  • Piszczek, M. (2018). Budget management in self-government–Polish case. Journal of WEI Business and Economics, 7(2), 14-30. https://doi.org/10.36739/jweibe.2018.v7.i2.20
  • Polat, A. (2023). Mali kurallar ile devlet başarısızlığının çözümü. Akademi Sosyal Bilimler Dergisi, 10(30), 294-303. https://doi.org/10.34189/asbd.10.30.005
  • Rubin, I. (2007). The great unraveling: Federal budgeting, 1998–2006. Public Administration Review, 67(4), 608-617. https://doi.org/10.1111/j.1540-6210.2007.00746.x
  • Shawe, R. (2023). Budget and organization management. Open Journal of Business and Management, 11(3), 910-919. https://doi.org/10.4236/ojbm.2023.113049
  • Solé-Ollé, A. (2013). Inter-regional redistribution through infrastructure investment: tactical or programmatic?. Public Choice, 156, 1-37. https://doi.org/10.1007/s11127-011-9896-6
  • Tingkes, I. N., Sirna, I. K., & Suryantari, E. P. (2023). Analysis budgeting strategy viewed from consistency of development priority targets for 2023 budget year in Badung District Bali. Enrichment: Journal of Management, 12(6), 4661-4668. https://doi.org/10.35335/ enrichment.v12i6.1093
  • Tosunoğlu, Ş. (2012). Devlet borçlanmasının genel özellikleri, devlet borçları (Editörler: F. Tekin ve Ş. Tosunoğlu), Eskişehir: Anadolu Üniversitesi AÖF Yayınları.
  • Ugoani, J. (2019). Budget management and organizational effectiveness in Nigeria. Business, Management, and Economics Research, 5(2), 33-39. https://doi.org/10.32861/ bmer.52.33.39
  • Von Hagen, J. (2002). Fiscal rules, fiscal institutions, and fiscal performance. The Economic and Social Review, 33(3), 263–284. 21 Temmuz 2025 tarihinde https://www.esr.ie/ESR_papers/vol33_3/Vol33_3vonHagen.pdf. adresinden erişildi.
  • Widodo, T. (2017). Performance-based budgeting: evidence from Indonesia (Doctoral dissertation), University of Birmingham. UK.
  • Yavuz, E. (2020). Kamu kaynaklarının tahsisinde hizmet kayırmacılığı ve Türkiye analizi. (Yayımlanmamış Doktora Tezi), Denizli: Pamukkale Üniversitesi.
  • Yıldız, A., & Köstekçi, A. (2017). Mali kural uygulamaları ve Türkiye’nin mali kural performansı (2000-2015). Güncel gelişmeler perspektifinden kamu maliyesinde seçme konular, Ankara: Savaş Yayınevi.
  • Zararsız, Y. (2021). Adil ekonomik düzendeki vergi sisteminin Türkiye bütçesi kapsamında mevcut vergi sistemiyle karşılaştırılması (Yayımlanmamış Yüksek Lisans Tezi). Şırnak Üniversitesi.
  • Zion, M, N, F. (2020). Parliamentary interior on the public budget and palestinian legislation (A Comparative Analytical Study), Al-Aqsa University. Gaza. 10 Temmuz 2025 tarihinde https://gltn.net/sites/default/files/2025-07/Land-Governance-and-Land-Rights-in-Palestine_Analysis-and-Recommendations_20240229_1.pdf.adresinden erişildi.

Denk Bütçe Yönetiminde Etkili Olan Faktörler, Mali Kuralların Belirlenmesi ve Bütçe Disiplininin Sağlanması

Yıl 2025, Cilt: 9 Sayı: 18, 298 - 310, 30.09.2025
https://doi.org/10.30520/tjsosci.1769328

Öz

Bu çalışmanın amacı, denk bütçe yönetiminde etkili olan faktörler, mali kurullar ve bütçe disiplinin sağlanması konularının incelenmesidir. Denk bütçe, kamu kaynaklarının belirlenen amaçlara göre tahsisini ve kontrolünü gerektirmektedir. Bütçe yönetiminde, kamu gelirlerinin yatırım yapılacak stratejik alanlara optimum dağıtımı ve etkin bir şekilde kullanımı, ülke ekonomisinin büyümesi ve toplumun refahı açısından kritik bir önem taşımaktadır. Dolayısıyla denk bütçe, mali kurullar ve bütçe disiplini kapsamında yapılan bu çalışmada, konu ile ilgili alandaki makale, tez, kitap, internet kaynakları ve diğer bilimsel kaynaklar taranmış ve “yarı yapılandırılmış tüm-dengelim yöntemi” ile çalışma hazırlanmıştır. Bu yöntemde kriter uygunluğunun sağlanması açısından, özellikle içerik benzerliği olan araştırma türü kaynaklardan yararlanılarak elde edilen veriler karşılaştırılmıştır. Yapılan karşılaştırmalar sonrasında bütçe yönetiminde mali kuralların etkin bir şekilde yerine getirilmesinin bütçe disiplini sağlayabildiği ve sonrasında ülke ekonomisine önemli katkılar sunduğu gözlemlenmiştir.

Kaynakça

  • Bektaş, N. B., and Çetinkaya, Ö. (2021). Bütçe yönetimi kavramı ve Türkiye’de bütçe yönetiminin başarısının değerlendirilmesi. International Journal of Public Finance, 6(2), 233-262. https://doi.org/10.30927/ijpf.1001036.
  • Bernatska, N. (2018). Formation of modern model of budget management based on methods of public administration. Baltic Journal of Economic Studies, 4(1), 39-48. https:// doi.org/10.30525/2256-0742/2018-4-1-39-48
  • Bitoleuova, Y., Aibossynova, D., Kabdullina, G., Baimukhasheva, M., ve Tazhibaeva, R. (2020). Modern trends in management of the budget system. Serbian Journal of Management, 15(1), 55-68. https://doi.org/ 10.5937/sjm15-23985
  • Boháč, R., Sejkora, T., Šmirausová, P., and Tuláček, M. (2023). Regulatory Model of the Budgetary Discipline Enforcement. Studia Iuridica Lublinensia, 32(1), 1-12. https:// doi.org/ 10.17951/sil.2023.32.1.11-39
  • Chote, R., Emmerson, C., and Tetlow, G. (2009). The fiscal rules and policy framework. The IFS Green Budget, 81-111.
  • Claeys, G., Darvas, Z. M., and Leandro, A. (2016). A proposal to revive the European Fiscal Framework (No. 2016/07). Bruegel Policy Contribution. 1-21. https://hdl.handle.net/ 10419/165974
  • Coşkun, B., ve Yıldırım, Ç. P. (2018). Türkiye'de stratejik planlama: son dönem gelişmelerin incelenmesi. Strategic Public Management Journal, 4(8), 1-16. https:// doi.org/10.25069/spmj. 492784
  • Çalışkan, E. (2021). Cumhurbaşkanlığı hükümet sisteminde bütçe hakkı: Türkiye’deki uygulamalar bakımından bir değerlendirme (Yüksek Lisans Tezi), İzmir Katip Çelebi Üniversitesi.
  • Dafflon, B. (2012). Voluntary amalgamation of local governments: The swiss debate in the european context. International Center for Public Policy. Working Paper Series, at AYSPS, GSU paper 1204. 1-26. https://doi.org/10.4337/9781782544302.00012
  • Davoodi, H. R., Elger, P., Fotiou, A., Garcia-Macia, D., Han, X., Lagerborg, A., ... and Medas, P. (2022). Fiscal rules and fiscal councils. Recent trends and performance during the COVID-19 pandemic. International Monetary Fund. Washington, D.C. 1-40. https://doi.org/10.5089/9798400200472.001
  • Esther, A. O., Olajide, D. S., and Folajimi, A. F. (2022). Accountability, transparency and budget discipline in Ogun state tertiary ınstitutions. Journal of Research in Business and Management Volume 10(1), 14-21. 19 Ağustos 2025 tarihinde www.questjournals.org adresinden erişildi.
  • Esther, A. O., Olajide, D. S., and Folajimi, A. F. (2022). Accountability, transparency and budget discipline in ogun state tertiary ınstitutions. 14-21. ISSN(Online), 2347-3002. 29 Temmuz 2025 tarihinde www.questjournals.org adresinden erişildi.
  • Forrester, J. P. and Adams, G. B. (1997). Budgetary reform through organizational learning: Toward an organizational theory of budgeting. Administration & Society, 28(4), 466-488. https://doi.org/10.1177/009539979702800403
  • Gaspar, V., and Amaglobeli, D. (2019). Fiscal rules. SUERF Policy Note, 60. 1-11. 21 Ağustos 2025 tarihinde www.suerf.org/policynotes adresinden erişildi.
  • Golden, M. and Min, B. (2013). Distributive politics around the world, Annual Review of Political Science, 16, 73-99. https://doi.org/10.1146/annurev-polisci-052209-121553
  • Hadley, S., Miller, M. and Welham, B. (2019). The role of the budget officer in controlling public spending. Overseas Development Institute. 08 Ağustos 2025 tarihinde https://media.odi.org/documents/12693.pdf adresinden erişildi
  • Hemming, R., Kell, M. and Mahfouz, S. (2002). The effectiveness of fiscal policy in stimulating economic activity, IMF Working Paper, No. 02/208 (Washington: International Monetary Fund). 1-53. 2 Eylül 2025 tarihinde rhemming@jmf.org adresinden erişildi.
  • Ho, A. T. (2018). From Performance Budgeting to Performance Budget Management: Theory and Practice. Public Administration Review, 78, 748-758. https://doi.org/10.1111/puar. 12915.
  • Imane, H. (2024). The role of petroleum and regular tax revenues in financing the Algerian public budget, The Journal of Research And Scientific Studies, 18(1), 1-16. 4 Eylül 2025 tarihinde hayoula.imane@unvi-medea.dz adresinden erişildi.
  • Jaelani, A. (2018). Public expenditure management in Indonesia: Islamic economic review on state budget 2017. Available at SSRN 3185800. 1-14. 4 Ağustos 2025 tarihinde www.jurnalhunafa.org adresinden erişildi.
  • Jimenez, B. S. (2020). Municipal government form and budget outcomes: Political responsiveness, bureaucratic insulation, and the budgetary solvency of cities. Journal of Public Administration Research and Theory, 30(1), 1-40. https://doi.org/10.1093/jopart/muz020
  • Kantsur, I. H., Hats, L. Y., Kharchenko, T. B., Smahlo, O. V., and Prokopets, L. V. (2020). Application of the program-target method in budget management. International Journal of Management, 11(5). 1027-1035. https:// doi.org/ 10.34218/IJM.11.5.2020.094
  • Kaufmann, D. (2010). Governance matters 2010: worldwide governance ındicators highlight governance successes, reversals and failures. http://www.brookings. edu/research/opinions.
  • Kılıçer, E., ve Peker, İ. (2018). Devlet bütçesinin yönetiminde devlet muhasebesinin rolü: Türkiye değerlendirmesi. Muhasebe ve Vergi Uygulamalari Dergisi (MUVU),11(1), 77-92. 25 Ağustos 2025 tarihinde https://www.researchgate.net/publication/322163389 adresinden erişildi.
  • Korikov, A. M., and Pavlov, S. N. (2008). Theory of systems and systems analysis: textbook. allowance. Part 2. Tomsk: Tomsk state University of Control Systems and Electronics (in Russian).
  • Ksyonzhik, I. V., and Petrov, P. P. (2020). Accounting support of estimates by managers of budget funds. Development of accounting and taxation in Ukraine: theory, practice and professional ethics, 154-156. http://dspace.puet.edu.ua/bitstream.
  • Matthews, D. (2019). Modern monetary theory, explained. A very detailed walkthrough of the big new left economic idea, Vox.com. Accessed April, 7, 1-8. 25 Ağustos 2025 tarihinde https://www.vox.com/future-perfect/2019/4/16/18251646/modern-monetary-theory-new-moment-explained adresinden erişildi.
  • Monwuba, A. O. (1995). Auditing and ınvestigations, 76 questions and answers. USA: Onitsha Fortune Printing Ind. Ltd.
  • Moon, I. S., Park, I. S., Schenker, L. T., Kennedy, M. B., Moon, J. I., & Jin, I. (2001). Presence of both constitutive and inducible forms of heat shock protein 70 in the cerebral cortex and hippocampal synapses. Cerebral Cortex, 11(3), 238-248. https://doi.org/10.1093/cercor/11.3.238
  • Nguyen, X. H. (2018). Improving the effectiveness of state budget expenditure management in Hoa Binh Province of Vietnam (Master's thesis). https://urn.fi/URN:NBN:fi:uta-201805111651
  • OECD, (2013). Fiscal rules. in Government at a Glance 2013, OECD Publishing, Paris, pp.88-90. https://doi.org/10.1787/gov_glance-2013-26-en
  • Piszczek, M. (2018). Budget management in self-government–Polish case. Journal of WEI Business and Economics, 7(2), 14-30. https://doi.org/10.36739/jweibe.2018.v7.i2.20
  • Polat, A. (2023). Mali kurallar ile devlet başarısızlığının çözümü. Akademi Sosyal Bilimler Dergisi, 10(30), 294-303. https://doi.org/10.34189/asbd.10.30.005
  • Rubin, I. (2007). The great unraveling: Federal budgeting, 1998–2006. Public Administration Review, 67(4), 608-617. https://doi.org/10.1111/j.1540-6210.2007.00746.x
  • Shawe, R. (2023). Budget and organization management. Open Journal of Business and Management, 11(3), 910-919. https://doi.org/10.4236/ojbm.2023.113049
  • Solé-Ollé, A. (2013). Inter-regional redistribution through infrastructure investment: tactical or programmatic?. Public Choice, 156, 1-37. https://doi.org/10.1007/s11127-011-9896-6
  • Tingkes, I. N., Sirna, I. K., & Suryantari, E. P. (2023). Analysis budgeting strategy viewed from consistency of development priority targets for 2023 budget year in Badung District Bali. Enrichment: Journal of Management, 12(6), 4661-4668. https://doi.org/10.35335/ enrichment.v12i6.1093
  • Tosunoğlu, Ş. (2012). Devlet borçlanmasının genel özellikleri, devlet borçları (Editörler: F. Tekin ve Ş. Tosunoğlu), Eskişehir: Anadolu Üniversitesi AÖF Yayınları.
  • Ugoani, J. (2019). Budget management and organizational effectiveness in Nigeria. Business, Management, and Economics Research, 5(2), 33-39. https://doi.org/10.32861/ bmer.52.33.39
  • Von Hagen, J. (2002). Fiscal rules, fiscal institutions, and fiscal performance. The Economic and Social Review, 33(3), 263–284. 21 Temmuz 2025 tarihinde https://www.esr.ie/ESR_papers/vol33_3/Vol33_3vonHagen.pdf. adresinden erişildi.
  • Widodo, T. (2017). Performance-based budgeting: evidence from Indonesia (Doctoral dissertation), University of Birmingham. UK.
  • Yavuz, E. (2020). Kamu kaynaklarının tahsisinde hizmet kayırmacılığı ve Türkiye analizi. (Yayımlanmamış Doktora Tezi), Denizli: Pamukkale Üniversitesi.
  • Yıldız, A., & Köstekçi, A. (2017). Mali kural uygulamaları ve Türkiye’nin mali kural performansı (2000-2015). Güncel gelişmeler perspektifinden kamu maliyesinde seçme konular, Ankara: Savaş Yayınevi.
  • Zararsız, Y. (2021). Adil ekonomik düzendeki vergi sisteminin Türkiye bütçesi kapsamında mevcut vergi sistemiyle karşılaştırılması (Yayımlanmamış Yüksek Lisans Tezi). Şırnak Üniversitesi.
  • Zion, M, N, F. (2020). Parliamentary interior on the public budget and palestinian legislation (A Comparative Analytical Study), Al-Aqsa University. Gaza. 10 Temmuz 2025 tarihinde https://gltn.net/sites/default/files/2025-07/Land-Governance-and-Land-Rights-in-Palestine_Analysis-and-Recommendations_20240229_1.pdf.adresinden erişildi.
Toplam 45 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Maliye Politikası, Para Politikası
Bölüm Makaleler
Yazarlar

Serkan Timur 0000-0001-6475-2605

Erken Görünüm Tarihi 25 Eylül 2025
Yayımlanma Tarihi 30 Eylül 2025
Gönderilme Tarihi 20 Ağustos 2025
Kabul Tarihi 13 Eylül 2025
Yayımlandığı Sayı Yıl 2025 Cilt: 9 Sayı: 18

Kaynak Göster

APA Timur, S. (2025). Denk Bütçe Yönetiminde Etkili Olan Faktörler, Mali Kuralların Belirlenmesi ve Bütçe Disiplininin Sağlanması. The Journal of Social Science, 9(18), 298-310. https://doi.org/10.30520/tjsosci.1769328