FINANCIAL AND PERFORMANCE INFORMATION PRESENTATION IN ANNUAL REPORT: AN INVESTIGATION ON THE MUNICIPALITIES IN TURKEY

ZEYTİNOĞLU E.

CONTEMPORARY ISSUES IN PUBLIC SECTOR ACCOUNTING AND AUDITING, cilt.105, ss.57-72, 2021 (SSCI) identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 105
  • Basım Tarihi: 2021
  • Doi Numarası: 10.1108/s1569-375920200000105005
  • Dergi Adı: CONTEMPORARY ISSUES IN PUBLIC SECTOR ACCOUNTING AND AUDITING
  • Derginin Tarandığı İndeksler: Social Sciences Citation Index (SSCI), Scopus
  • Sayfa Sayıları: ss.57-72
  • Anahtar Kelimeler: Municipalities, public sector accounting, annual report, accountability, financial information, performance information
  • Anadolu Üniversitesi Adresli: Hayır

Özet

Accountability and financial transparency came to be accepted as the basic principles in obtaining and using public resources in an efficient and productive manner. One of the most important tools to realize this goal is the annual report, also referred to in Public Financial Management and Control Law. Annual reports are comprehensive reports that also contain the realization outcomes according to the performance indicators that pertain to the activities that these institutions implement according to their strategic plan and performance program. The authors explain the reasons of variations from the plans, and also contain the administrative and financial information on the institution. The contribution of the annual reports, in presenting a transparent and accountable structure by enabling efficiency and productivity in municipalities that use a major part of public resources, is undeniable.