Dergiler / Akdeniz İİBF Dergisi / 2012 / Cilt: 12 - Sayı: 23

Kamu mali yönetiminde yapısal taraflık etmeni ve son dönem Türkiye sürecinde yapısal kısıtlar

The structural partiality factor in the public financial management and the restrictions of the structural in the last process of Turkey

Sayfa
29–58
Yayın Tarihi
2022-10-11
DOI
—
🏛️Bu makalenin bibliyografik verileri ve tam metin bağlantısı DergiPark üzerinden sağlanmıştır.
DergiPark Kaydı ↗
✨

Yapay Zeka Hızlı Bakış & Çıkarımlar

AI Insight
⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

The other one, it apparent that the fact of structural partiality directly connects to the process of knowledge succession and there is that cannot be casted out for the desired fiscal performance to the publically aims in the process.

📌 3 Maddede Bu Makale

🎯
Amaç & Hipotez:In the study, we attempted to bring out the fact of structural partiality which have remarkable effects on the public financial management and also, we aim to emphasize that this fact directly designate the criterions of the financial performance and inspection in the same process.
📊
Temel Bulgular & Veri:The first agent, there are the meaningful results of the presented fiscal facts in the frame of the strategically plans connected with fiscal management and inspection.
💡
Sonuç & Katkı:The other one, it apparent that the fact of structural partiality directly connects to the process of knowledge succession and there is that cannot be casted out for the desired fiscal performance to the publically aims in the process.
🔬Tür:Araştırma Makalesi
📍Kapsam:Genişletilmiş Akademik Örneklem
⚙️Değişkenler:Alan Parametreleri

Özet

In the study, we attempted to bring out the fact of structural partiality which have remarkable effects on the public financial management and also, we aim to emphasize that this fact directly designate the criterions of the financial performance and inspection in the same process. It is apparent that central government has determined all the fiscal formations connected with institutional obligations in the fiscal laws, and the established applications and approaches of the fiscal institutions expose the structural partiality as a phenomenon having different effect criteria. So, it can be discussed two main structural facts that claim be the cause of the structural partiality in the same period. The first agent, there are the meaningful results of the presented fiscal facts in the frame of the strategically plans connected with fiscal management and inspection. The other one, it apparent that the fact of structural partiality directly connects to the process of knowledge succession and there is that cannot be casted out for the desired fiscal performance to the publically aims in the process.

Abstract

In the study, we attempted to bring out the fact of structural partiality which have remarkable effects on the public financial management and also, we aim to emphasize that this fact direcdy designate the criterions of the financial performance and inspection in the same process. It is apparent that central government has determined all the fiscal formations connected with institutional obligations in the fiscal laws, and the established applications and approaches of the fiscal institutions expose the structural partiality as a phenomenon having different effect criteria. So, it can be discussed two main structural facts that claim be the cause of the structural partiality in the same period. The first agent, there are the meaningful results of the presented fiscal facts in the frame of the strategically plans connected with fiscal management and inspection. The other one, it apparent that the fact of structural partiality directly connects to the process of knowledge succession and there is that cannot be casted out for the desired fiscal performance to the publically aims in the process.

🔖

Bu Makaleye Atıf Yap

ÖZKER, A. N. (2022). Kamu mali yönetiminde yapısal taraflık etmeni ve son dönem Türkiye sürecinde yapısal kısıtlar. Akdeniz İİBF Dergisi, Cilt: 12 - Sayı: 23, 29–58. https://ajindex.com/articles/433149

📄 Tam Metin PDF Okuyucu

📄

PDF görüntüleyici hazırlanıyor...

Kaynakça (11)

  1. AKOTİO, P. (1996), The Management of Public Sector Financial Records: The Implications for Good Government, University of Ghana, Legon. ARCHAMBAULT, E. (1990), "Public Authorities and Nonprofit Sector in France", Ahneier, H. K. and Seibel, W. (Eds.), The Third Sector Comparative Studies of Nonprofit Organizations, Walter de Gruyter & Co., Berlin, 293-302.
  2. AZUMA, N. (2003), "The Role of Supreme Audit Institution in NPM: International Trend", Government Auditing Review, 10(1), 85-106.
  3. BAC, A. (2007), "External Auditing and Performance Evaluation, with Special Emphases on Detecting Corruption", Local Public Financial Management, Anwar Shah (Ed.), The World Bank: Public Sector Governance and Accountability Series, Washington D.C., 227-254.
  4. BARRIOS, S, İVERSEN P., LEWANDOWSKA M. and SETZER, R. (2009), Determinants of Intra - Euro Area Government Bond Spreads During The Financial Crises, European Commission-Economic and Financial Affairs, Economic Papers 388, November, Brussels. BRIGNALL, S. and MODELL S. (2000), "An Institutional Perspective on Performance Measurement and Management in The Next Public Sector", Management Accounting Research, 11 (3), 281 -306. BRYSON, J. M. and ROERING, W. D. (1987), "Applying Private-Sector Strategic Planning in The Public Sector", Journal of American Association, 53(1), Winter, 9-22.
  5. BOUWMAN, M. J., FRISHKOFF, P. A. and FRISHKOFF, P. (1987), "How to Financial Analysis Make Decisions? A Process Model of Investment Screening Decision", Accounting, Organizations and Society, 12(1), 1-29.
  6. CHENHALL, R. H. (2003), "Management Control Systems Design within Its Organizational Context: Findings from Contingency- Based Research and Directions for The Future", Accounting, Organizations and Society, 28, 127-168.
  7. CHOI, B. and HEESEOK, L. (2002), "Knowledge Management Strategy and Its Link to Knowledge Creation Process", Expert Systems with Applications, 23(3), 173-187.
  8. CLAESSENS, S. (2006), "Access to Financial Services: A Review of The Issues and Public Policy Objectives", The World Bank Research Observer, 21(2), FaU, 207-240. DBUD, (2008), 2008 Yılı Merkezi Yönetim Bütçe Kanununun Değerlendirilmesi, Devlet Bütçe Uzmanları Derneği (DBUD), Ankara.
  9. DESAI, M., DYCK, A. and ZINGALES, L. (2007), "Theft and Taxes", Journal of Financial Economics, 84(3), June, 591-623.
  10. DHS (2006),
  11. Financial Management Guide, U.S. Department of Homeland Security, January, Washington. DİLMEN, R. (2011), "Kurumlarda Stratejik Planlama Performans Yönetimi ve Harcama