Journal of Turkish Court of Accounts

ISSN : 1300 - 1981 e-ISSN: 2651-351X

Sayı: 131 / Aralık 2023

About the Journal

The Journal of Turkish Court of Accounts (TCA Journal) first began to be published in in 1924 under the name of “Divan-ı Muhasebat Mecmuası (Journal of the Court of Accounts)”. In its first publication period until 1938, it assumed a limited function in publishing the TCA’s decisions. Its publication was resumed in 1990, and its content was enriched. The aim was to transform the journal directly or indirectly into an important professional and scientific resource in a wide area related to the audit and judicial functions of the TCA.

The TCA Journal is published quarterly by the TCA, in March, June, September, and December. All expenses for the journal are covered by the TCA. It is an open-access, peer-reviewed, international, scientific journal

Main indexes and databases that include our journal are as follow:
The main directories in which our journal was scanned and their links are as follows:
TÜBİTAK TR Index (as of January 2010 and Issue 76) (https://app.trdizin.gov.tr/publication/journal/detail/TmpnME5BPT0)
EBSCOHOST (as of 07.01.2011 and issue 80) (https://www.ebsco.com/m/ee/Marketing/titleLists/bsh-journals.htm)
ERIHPLUS (as of 10.02.2021 and issue 120) (https://kanalregister.hkdir.no/publiseringskanaler/erihplus/periodical/info.action?id=499426)

The copyrights of the articles published in the TCA Journal are licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0).

Aim and Scope of the Journal

The main purpose of the journal is to pioneer the development of audit literature; to share theoretical and practical studies, current developments and accumulated experiences in the field of supreme audit and fiscal jurisdiction, to encourage new pursuits, different perspectives and innovative approaches to the development of public administration and especially the public financial management system in order to contribute to the construction of the intellectual and methodological foundations of an ethical, transparent, accountable and dynamic management that produces more value, functions more effectively.

The journal includes disciplinary and interdisciplinary professional and academic studies related to public finance, financial law, public administration, public law, and public economy, with a particular emphasis on studies related to the audit and judicial functions of TCA.

The journal covers the TCA’s decisions and news on developments in the world of supreme auditing, as well as the professional and academic studies of academics, experts, and practitioners from all over the world, together with the TCA’s members. It aims to contribute to professionals, members of the judiciary, public administrators, academics, and researchers who are interested in auditing and related fields, especially those who carry out the auditing profession.

Journal Management and Editorial Board

Owner of the Journal:
On behalf of Turkish Court of Accounts
Ahmet TEZCAN (Vice President)
Editor in Chief:
Assoc. Prof. Hacı Ömer KÖSE (Director General, Turkish Court of Accounts)
omerkose@sayistay.gov.tr
Editor:
Murat AKKAYA (Senior Auditor, Turkish Court of Accounts)
muratakkaya@sayistay.gov.tr
Responsible Manager:
Buket KARACA YAVUZ (Financial Services Specialist, Turkish Court of Accounts)
buketkaraca@sayistay.gov.tr
Editorial Board:
Prof. Dr. Murat ÖNDER (Boğaziçi University)
murat.onder1@boun.edu.tr
Prof. Dr. Metin TOPRAK (İstanbul Sabahattin Zaim University)
metin.toprak@izu.edu.tr
Prof. Dr. Abdulkerim ÇALIŞKAN (Ankara Hacı Bayram Veli University)
abdulkerim.caliskan@hbv.edu.tr
Assoc. Prof. Hacı Ömer KÖSE (Director General, Turkish Court of Accounts)
omerkose@sayistay.gov.tr
Assoc. Prof. Ahmet TANER (Head of Audit Planning and Reporting Dept., Turkish Court of Accounts)
ataner@sayistay.gov.tr
Dr. Nihal OKUR (Principal Auditor, Turkish Court of Accounts)
nihalokur@sayistay.gov.tr
Ertan ERÜZ (Prosecutor, Turkish Court of Accounts)
ertan.eruz@sayistay.gov.tr
Murat AKKAYA (Senior Auditor, Turkish Court of Accounts)
muratakkaya@sayistay.gov.tr

 

Scientific Advisory Board

Prof. Dr. Tekin AKDEMİR  Ankara Yıldırım Beyazıt University, Ankara, Turkey
tekinakdemir@hotmail.com
Prof. Dr. Adnan AKIN  Kırıkkale University, Kırıkkale, Turkey
akin-adnan@hotmail.com
Prof. Dr. Mehmet Alpertunga
AVCI 
Atatürk University, Erzurum, Turkey
maavci@atauni.edu.tr
Assoc. Prof. Mahabat
BAIMYRZAEVA
Monterey Institute of International Studies, California, USA 
mbaimyrz@miis.edu
Prof. Dr. H. Kent BAKER American University, Washington, DC, USA
kbaker@american.edu
Prof. Dr. Mehmet BARCA Ankara Sosyal Bilimler University, Ankara, Turkey
barcamehmet@gmail.com
Prof. Dr. Yüksel BAYRAKTAR Ankara University, Ankara, Türkiye
yuksel.bayraktar@ankara.edu.tr
Prof. Dr. Gonca BAYRAKTAR
DURGUN
Ankara Hacı Bayram Veli University, Ankara, Turkey
gonca.durgun@hbv.edu.tr
Prof. Dr. Sabri BOUBAKER EM Normandie Business School, Paris, France
sabri.boubaker@gmail.com
Assoc. Prof. Sezer BOZKUŞ KAHYAOĞLU Kırgızistan-Türkiye Manas University, Biskek, Kyrgyzstan
kahyaoglu@manas.edu.kg
Prof. Dr. Nihat BULUT İstanbul Medipol University, Istanbul, Turkey
nihat.bulut@medipol.edu.tr
Prof. Dr. Ramazan ÇAĞLAYAN Ankara Hacı Bayram Veli University, Ankara, Turkey
ramazan.caglayan@hbv.edu.tr
Prof. Dr. Abdulkerim ÇALIŞKAN Ankara Hacı Bayram Veli University, Ankara, Turkey
abdulkerim.caliskan@hbv.edu.tr
Prof. Dr. Adnan ÇELİK Selçuk University, Konya, Turkey
adnancelik@selcuk.edu.tr 
Prof. Dr. Ali ÇELİKKAYA  Eskişehir Osmangazi University, Eskişehir, Turkey
acelikka@ogu.edu.tr
Prof. Dr. Dilek DEMİRBAŞ İstanbul University, İstanbul, Türkiye
dilek.demirbas@istanbul.edu.tr
Prof. Dr. Tolga DEMİRBAŞ Uludağ University, Bursa, Turkey
tolga@uludag.edu.tr
Prof. Dr. Wolfgang DRECHSLER Tallinn University of Technology, Tallinn, Estonia
w.drechsler@ucl.ac.uk
Prof. Dr. Halis Yunus ERSÖZ İstanbul University, Istanbul, Turkey
halis.ersoz@istanbul.edu.tr
Prof. Dr. Cemal FEDAYİ Kırıkkale University, Kırıkkale, Turkey
fedai67@yahoo.com
Prof. Dr. Filiz GİRAY Uludağ University, Bursa, Türkiye
giray@uludag.edu.tr
Assoc. Prof. Gonca GÜNGÖR GÖKSU  Sakarya University, Sakarya, Türkiye
ggungor@sakarya.edu.tr
Prof. Dr. Ferda HALICIOĞLU  University of Lincoln, Lincoln, United Kingdom
fhalicioglu@lincoln.ac.uk
Assoc. Prof. Murteza HASANOV  The Academy of Public Administration, Baku, Azerbaijan
m_hasanoglu@yahoo.com.tr
Prof. Dr. Farouk HEMICI Université Paris 1 Panthéon-Sorbonne - Paris, France
farouk.hemici@univ-paris1.fr
Assoc. Prof. Hakan KARABACAK Ankara Sosyal Bilimler University, Ankara, Türkiye 
hakan.karabacak@asbu.edu.tr
Prof. Dr. Bülent KENT Aydın Adnan Menderes University, Aydın, Turkey
bulent.kent@asbu.edu.tr
Prof. Dr. Halit KESKİN Yıldız Teknik University, Istanbul, Turkey
hkeskin@yildiz.edu.tr
Prof. Dr. Valentina KHRAPKINA National University of Kyiv-Mohyla Academy-Ukraine
valentina_31@i.ua
Assoc. Prof. Halis KIRAL Ankara Sosyal Bilimler University, Ankara, Turkey
halis.kiral@asbu.edu.tr
Prof. Dr. Ali Cengiz KÖSEOĞLU  Ankara Yıldırım Beyazıt University, Ankara, Türkiye
ackoseoglu@ybu.edu.tr
Prof. Dr. Ali M. KUTAN Southern Illinois University, Edwardsville, USA 
akutan@siue.edu
Assoc. Prof. Bruce MCDONALD North Carolina State University, North Carolina State, USA
bmcdona@ncsu.edu
Prof. Dr. Hakkı ODABAŞ Ankara Yıldırım Beyazıt University, Ankara, Turkey
hodabas@ybu.edu.tr
Prof. Dr. Murat ÖNDER Boğaziçi University, Istanbul, Turkey
murat.onder1@boun.edu.tr
Prof. Dr. Abuzer PINAR  Ankara Medipol University, Ankara, Turkey
abuzer.pinar@ankaramedipol.edu.tr
Prof. Dr. Şakir SAKARYA Balıkesir University, Balıkesir, Turkey
sakarya@balikesir.edu.tr
Prof. Dr. Naci Tolga SARUÇ İstanbul University, Istanbul, Turkey
naci.saruc@istanbul.edu.tr
Prof. Dr. Fatih SAVAŞAN Sakarya University, Sakarya, Turkey
fsavasan@sakarya.edu.tr
Prof. Dr. Muhammad SHAHBAZ Beijing Institute of Technology, Beijing, China
Muhdshahbaz77@gmail.com
Prof. Dr. İbrahim SİRKECİ Edinburgh Napier University, Edinburgh, UK
i.sirkeci@napier.ac.uk
Prof. Dr. Nazan SUSAM İstanbul University, Istanbul, Turkey
nsusam@istanbul.edu.tr
Prof. Dr. Adriana TIRON TUDOR  Babeş-Bolyai University - Cluj-Napoca, Romania
adriana.tiron@econ.uubcluj.ro
Prof. Dr. Metin TOPRAK İstanbul Sabahattin Zaim University, Istanbul, Turkey
metin.toprak@izu.edu.tr
Prof. Dr. Gökhan TUNCEL İnönü University, Malatya, Turkey 
gokhan.tuncel@inonu.edu.tr
Assoc. Prof. Hadeel YASEEN University of Jordan, Amman, Jordan
h.yaseen@ju.edu.jo
Prof. Dr. Sayım YORĞUN İstanbul University, Istanbul, Turkey
sayim.yorgun@istanbul.edu.tr

Publication Policy

1) The TCA Journal is an open-access, peer-reviewed, international, and scientific journal, which is published quarterly by the TCA Presidency. It publishes disciplinary and interdisciplinary studies that are prepared in the fields of public finance, financial law, public administration, public law, and public economy, with a priority on studies related to the audit and judicial functions of TCA.
2) The publication languages of the journal are Turkish and English.
3) The TCA Journal commits to publishing in accordance with academic and ethical principles and standards determined at the national and universal levels, and to preventing practices contrary to these. In this scope, it adopts the ethical publishing principles determined by the Committee of Publication Ethics (COPE), the Directory of Open-access Journals (DOAJ), and the Council of Higher Education. It is essential that all stakeholders of the TCA Journal have the necessary sensitivity about ethical responsibilities and act in line with the TCA Journal’s Ethical Principles. 
4) All expenses for the journal are covered by the TCA Presidency. No fee is charged at the stages of acceptance, evaluation, and publication of the articles.
5) The articles submitted to the journal should adhere to the TCA Journal’s Publication Policy, Ethical Principles and Authoring Rules. They should be original and not previously published or sent for publication anywhere.
6) It is essential that the articles to be submitted are prepared in accordance with the principles specified in the article writing rules and submitted via Dergipark.
7) Submitted articles are subject to plagiarism review (including those derived from abstracts or fully published papers or dissertations), and the similarity rate should not exceed 20%.
8) Submitted articles are subject to preliminary examination by the editor or the secretariat. In cases where the study is not included in the publication area of the journal, has a high rate of similarity or contains plagiarism, does not comply with ethical principles and authoring rules, and contains excessive authoring errors, the study may be rejected without submitting it to the Editorial Board. 
9) Articles that pass the preliminary examination are evaluated by the Editorial Board. Studies that are found suitable in terms of subject, scope, authoring quality, originality, and academic competence are sent to two separate reviewers from different entities. If one of the reviewers expresses a positive opinion and the other a negative opinion, it is sent to a third reviewer or the editor uses discretion.
10) When the reviewers agree to review the articles sent to them, they undertake that they will not use the articles they evaluated for their own benefit, and that they will not share any information or documents related to the article with a third party.
11) The journal is available in print as well as online (open-access). All issues and contents of the journal can be accessed free of charge over the internet in accordance with the policies of the Budapest Open-access Initiative (BOAI). 
12) All texts published in the journal have intellectual property and copyright protection. They may not be reproduced or derived, in whole or in part, for commercial purposes. All contents belonging to the authors are licensed under Creative Commons Attribution-NonCommercial-Non-Derivative 4.0 International (CC BY-NC-ND 4.0). According to the Creative Commons Attribution principles, the author acknowledges that the right to publish his/her study for the first time belongs to the TCA Journal. Readers can read, download, save, copy, print, scan, link to the full text, index, export to software, and use the full text of journal articles for non-commercial purposes without obtaining permission from the publisher or author, and for any legal purpose. 
13) The fact that it is published in the journal does not mean that the views expressed in the articles are shared by the TCA.
14) The authors whose articles are published are paid royalties in accordance with the "By-Law on Copyright and Processing Fees to be Paid by Public Entities" published in the Official Gazette dated January 23, 2007 and numbered 26412. Five journals are sent free of charge upon request.
15) All kinds of communication with the journal management (including communicating opinions, suggestions, and criticisms) can be made via the email address: dergi@sayistay.gov.tr.

Publication Ethics

The TCA Journal complies with national and international publication ethics standards. It adopts the following principles based on the principles determined by the Committee on Publication Ethics (COPE) and the Directory of Open Access Journals (DOAJ) (https://publicationethics.org/) and the Directive on Scientific Research and Publication Ethics of Higher Education Institutions published by the Council of Higher Education.

Responsibilities of the Editor and Editorial Board

• The editors (Editor in Chief, Editor, issue editors, and other editors) and the Editorial Board are responsible for ensuring that the manuscripts published in the journal comply with the journal's publication policy and the journal's purpose and scope, and for carrying out the necessary work to raise the journal's quality standards.
• The editors and the Editorial Board are responsible for evaluating the studies submitted for publication only in terms of academic competence and scientific originality, regardless of the authors' ethnic origin, nationality, gender, religious beliefs, and political preferences. They maintain confidentiality during the evaluation process. 
• The editors and the Editorial Board undertake not to have a conflict of interest regarding the accepted or rejected articles and to prioritize academic concerns and criteria in the article acceptance and evaluation processes.
• The editors' obligations are to submit articles suitable for their field of expertise to the Editorial Board members and reviewers for evaluation; to ensure that the evaluation processes are carried out in accordance with publication policies, publication ethics, and academic requirements; and not to allow any conflict of interest between the editors, Editorial Board members, reviewers, and authors. They ensure that the evaluation processes are completed in an independent and impartial manner.
• The editors are responsible for supporting academic diversity of views and scientific freedom of thought, protecting intellectual property rights and ethical standards, and protecting human and animal rights.
• The editors are obliged to carry out all processes in accordance with the criteria of accountability and to meet the information requests of the authors and readers. They undertake all kinds of responsibilities regarding legal processes in line with their job descriptions.
• The editors' responsibilities are to constantly update the reviewer pool of the journal and to create the most appropriate range; to encourage reviewers to evaluate manuscripts with an impartial, scientific, and objective approach; to remove those reviewers from the reviewer pool who do not return within the deadline or do not comply with the reviewer ethics; and to prevent unethical and offensive reviews before they reach the author.
• The editors meticulously take into account the criticisms of the manuscripts published in the journal. They take a constructive attitude in this regard and consider the feedback as an opportunity to increase publication quality.

Responsibilities of the Reviewers

The TCA Journal undertakes to carry out the review process in line with the principles of universal academic publication. For this purpose, the reviewers are expected to act in accordance with the following principles while reviewing the studies that are in the evaluation process:

• The reviewers should make their evaluations with the awareness that they are the basic assurance of the academic quality of the studies to be published in the journal and with the responsibility of increasing academic quality. They should be able to contribute to the editor in the decision-making phase and to the authors in the improvement of the texts.
• The reviewers should only accept requests to review studies for which they have the necessary expertise to make an adequate evaluation.
• The reviewers should complete their evaluations within the time allotted to them. If they cannot accomplish this, they should notify the editor within a reasonable time.
• The reviewers are responsible for evaluating the submitted studies fairly and impartially, notifying the editor of any copyright infringement, plagiarism, and other ethical violations they detect, and maintaining the confidentiality required by the blind reviewer process.
• The reviewers should avoid superficial and vague expressions in their evaluation reports. They should explain in a concrete way the deficiencies and flaws of the studies for which they have negative opinions.
• The reviewers’ reports should be objective and measured. They should only contain academic evaluations made on the text. They should be written in a constructive language. They should avoid making statements about the inadequacies of the authors and harming their personalities.

Responsibilities of the Authors

• The authors should ensure that the studies they submit for publication are original and have not been previously published or sent for publication anywhere, in any language,.
• The compliance of the submitted studies with scientific rules and ethical principles is the responsibility of the authors. The authors should observe the applicable copyright laws and treaties. They should use copyrighted materials with appropriate permission and thanks. They should avoid practices that are against scientific publication ethics (plagiarism, forgery, distortion, republishing, slicing, unfair authorship, not specifying the supporting organization, not complying with ethical rules in studies on animals, etc.). If they receive any financial support during the preparation or publication of the study, they should clearly state this.
• For studies that require ethical committee permission, legal permission, or special permission, the relevant permission document should be submitted by clearly stating from which institution, on which date, and with what decision or number the permission was obtained.
• All sources used should be cited appropriately. All works cited in the text should be included in the bibliography. The works that are not cited should not be included in the bibliography. The citation method through transfer from another source should be used only for works that are not available.
• All authors should have a direct academic and scientific contribution to the submitted studies. The names of those who did not meet the criteria for authorship but contributed to the study should be included in the first page footnote with acknowledgments. The naming order of the authors should be a joint decision of the authors.
• The corresponding author is the author who undertakes the responsibility for the manuscript on behalf of other authors for its submission to the journal, the communication process with the journal, and post-publishing processes. He/she is obliged to inform other authors about the evaluation and publication processes. It is assumed that the corresponding author has reached an agreement with the other authors in the whole process related to the manuscript.
• The authors should comply with the journal's authoring rules. They should submit all kinds of information and documents requested by the reviewer and editor on time. They should meticulously make the desired changes within a reasonable time.
• The authors should disclose any financial relations, conflicts of interest, and competition of interest that may affect the results of the research or scientific evaluation. They are responsible for immediately contacting and cooperating with the editor for correction or retraction if they detect a significant error or inaccuracy during the evaluation process.

Review Process

Articles submitted for publication in the TCA Journal are subject to preliminary examination within 15 days at the latest. The studies that are found to be in compliance with the Journal's Publication Policy and Ethical Principles and Authoring Rules are submitted to the Editorial Board. The Editorial Board completes its initial review within 15 days and decides whether to send the study directly to the reviewer, to reject it, or to give the author(s) 15 days to correct the identified deficiencies. If the editor approves, studies that are resubmitted by the author(s) after revisions are submitted for review by the reviewer. In the review process by the reviewer, each reviewer is given 7 days to accept the invitation and 15 days for review. The author(s) of the studies that successfully complete the review process are given a maximum of 20 days to make the revisions requested by the reviewers. The revised version of the study is sent to the reviewer who wants to see it again, and a maximum of 10 days is given for evaluation. Additional time requests from authors or reviewers are also taken into account during the process.

The author(s) should take into account the criticisms, suggestions, and correction requests of the editor, Editorial Board and reviewers. They should also send an explanation of whether they have made the requested changes and corrections and, if not, why and how they have made the corrections.

According to the results of the review reports of the reviewers, the editor may decide to accept the study, to re-examine it after making the corrections and changes specified by the reviewers, or to reject the study. The studies accepted for publication are re-examined by Editorial Board members and sent to the author(s) one last time for control after the typesetting and design processes are complete.

Copyright & Open Access

The journal is an open access journal and all content is freely available without charge to the user or his/her institution in accordance with the definition of open access of the Budapest Open-access Initiative (BOAI). Except for commercial purposes, users are allowed to read, download, copy, print, search, or link to the full texts of the articles in this journal without permission from the publisher or the author.

The open access articles in the journal are licensed under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) license, (https://creativecommons.org/licenses/by-nc-nd/4.0/). Within the scope of this license, users can copy and redistribute the material in any medium or format giving appropriate reference;  they cannot use the material for commercial purposes and they can not remix, transform or build upon the material and distribute the modified material.
 



 

Guide for Authors

The articles to be submitted for publication in the journal should be sent via Dergipark (https://dergipark.org.tr/) by uploading the full text file without author information, the cover file, and Copyright Transfer Form, Ethics Committee Decision, if any, and other relevant forms.
Manuscripts should not exceed 8,500 words and should be prepared in accordance with the Turkish Language Agency Spelling Guide in terms of grammar and spelling rules and within the framework of the following principles:

Format: Manuscripts should be prepared in Times New Roman, 12 point, single-spaced, A4 size, with 2.5 cm margins on top, bottom, and both sides, and justified on both sides in MS Word format.

Cover Page: It should include the article’s title, the author(s)’ name, surname, and title, the name of the institution with which he/she is affiliated, the ORCID (http://orcid.org) number, a brief CV, and contact information with phone and e-mail. It should be uploaded to Dergipark as a separate file. In multi-authored articles, the contribution rates of the authors to the article should also be indicated.

Abstract and Keywords: The first page of the article should include the title, abstract, and keywords written in Turkish and English. The abstract should be written in 10-point font, not exceed 150 words, and express the purpose, scope, and results of the article. Keywords should be no more than five words and should be written in 10-point.

Extended Abstract: An Extended Abstract of at least 500 and at most 750 words should be included at the end of the article. It should cover all relevant aspects of the paper and include its main messages, key findings, and conclusions. It should not include citations and references and should emphasize the original contributions of the author(s).

Headings: The title of the article should be written in capital letters, 15-point font, and bold. All main headings, including the introduction and conclusion, should be written in capital letters, 12-point font, and bold. The sub-headings should be written in lowercase, 12-point font, and bold, and the first letter of each word should be capital. In the article, the main headings and subheadings should be numbered as "1., 1.1., 1.1.1., 1.1.2…".

Tables and Figures: The tables and figures to be used in the text should be given a sequence number and a title. The first words of the titles should begin with capital letters, and the text in their content should be between 8-10-point fonts. If taken from another source, the source(s) should be written in 10-point font and placed under the table or figure in accordance with the citation rules.

Footnotes: The footnotes should only be used for explanations when necessary and should be written in 10-point font. Footnotes should not be used for citations.

Citations: According to the APA system, the author(s)’ surname, the year of the source, and the page number should be specified, respectively, in parentheses in the text: (Önder, 2022: 200). If the author(s)’ surname is mentioned in the text, only the year and page number should be given in parentheses: According to Önder (2022: 102)…
If more than one work by the author published in the same year is cited, the years should be differentiated by letters (Öner, 2020a: 23; Öner, 2020b: 134). If there is more than one source, they should be separated with semicolons (Önder, 2022: 15; Sözen, 2019: 15; …). If there are three or more authors, the “et al.” abbreviation should be used after the surname of the first author (Aydın et al., 2020: 56).
Citing secondary sources should be avoided for accessible sources. The conjunctions used in citations in articles written in a foreign language should be compatible with the language of the text.

References: All sources cited in the text should be listed in alphabetical order according to the surnames of the authors under the heading "REFERENCES". The works that are not cited should not be included in the bibliography. The use of secondary sources in accessible sources should be avoided.
References should be prepared according to the APA rules, as shown in the examples below:

Books: Author(s)’ surname, initials. (Date of publication). Book’s title. Translator or editor’ surname, initials, if any (Trans./Ed.),. Published in: Publisher.
Akgündüz, A. (2012). Osmanlı'dan Cumhuriyet'e Sayıştay (Divan-ı Muhasebat). Ankara: Sayıştay Yayınları.
Acemoğlu, D. and Robinson, J. A. (2019). Dar Koridor Devletler, Toplumlar ve Özgürlüğün Geleceği. (Çev.) Yüksel Taşkın. İstanbul: Doğan Kitap.
Erdem, M., Şenyüz, D. and Tatlıoğlu, İ. (2020). Kamu Maliyesi (15. Baskı). Bursa: Ekin Kitabevi.

Book Chapters: Author(s)’ surname, initials. (Date of publication). Chapter title. Book title. (Ed.) Editor’s surname, initials. Published in: Publisher.
Çeliker, E. and Türer, A. (2019). Kongrenin Gözetim Fonksiyonu ve Bütçe Denetimi. ABD Kongresinde Yasama, Denetim ve Bütçe Süreçleri. Ankara: TBMM Araştırma Hizmetleri Başkanlığı Yayınları.

Articles: Author(s)’ surname, initials. (Date of publication). Article title. Journal title, volume number (no), pages.
Akdemir, T. and Yeşilyurt, Ş. (2021). Tanzimat’tan Sonra Modern Bütçe Anlayışı ve Osmanlı Bütçelerinin Güvenilirliği Meselesi: Bütçe Etiği Açısından Bir Değerlendirme. Amme İdaresi Dergisi, 54(2), 93-119.
Fedyk, A., Hodson, J., Khimich, N. and Fedyk, T. (2022). Is Artificial Intelligence Improving the Audit Process? Review of Accounting Studies, 27, 938–985.

Publications by Entities: Abbreviation of the Entity’s name (year). Work title. Published in: Publisher or full name of the entity.
Sayıştay (2023). 2023 Yılı Performans Programı. Sayıştay Başkanlığı, Ankara.
IAASB (2021). Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements. New York: International Auditing and Assurance Standards Board.

Internet: Author’s surname, name, if there is no author, the institution (year) to which the website belongs. Work title. Internet address, access date.
IDI (2020). Accountability in a Time of Crisis. https://www.idi.no/covid-19/covid-19-paper, Erişim: 17.02.2023.

All Issues & Search


Contact & Submit Article

Assoc. Prof. Hacı Ömer KÖSE
Tel: 0090 312 295 32 99
e-mail: omerkose@sayistay.gov.tr

Nihan POLAT
Tel: 0090 312 295 39 74
e-mail: nihanpolat@sayistay.gov.tr

Buket KARACA YAVUZ
Tel: 0090 312 295 27 75
e-mail: buketkaraca@sayistay.gov.tr
Correspondence Address:
Sayıştay Başkanlığı
Mesleki Gelişim Grup Başkanlığı
06520 Balgat / ANKARA

E-mail:
dergi@sayistay.gov.tr
journalTCA@gmail.com
Submit Article:
Dergipark : https://dergipark.org.tr/tr/login