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.
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 |
Assoc. Prof. Hacı Ömer KÖSE (Head of 8th Audit Dept., Turkish Court of Accounts) omerkose@sayistay.gov.tr |
Assoc. Prof. Ahmet TANER (Head of 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 |
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. Tamer AKSOY | Ibn Haldun University, Istanbul, Turkey tamer.aksoy@ihu.edu.tr |
Prof. Dr. Mehmet Alpertunga AVCI |
Atatürk University, Erzurum, Turkey maavci@atauni.edu.tr |
Prof. Dr. İbrahim AYDINLI | Ankara Sosyal Bilimler University, Ankara, Turkey ibrahimaydinli@ybu.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 | İstanbul University, İstanbul, Türkiye ybayraktar@istanbul.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 | İzmir Bakırçay University, Izmir, Turkey sezer.bozkus@bakircay.edu.tr |
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. Adnan ÇELİK | Selçuk University, Konya, Turkey adnancelik@selcuk.edu.tr |
Prof. Dr. Ali ÇELİKKAYA | Eskişehir Osmangazi University, Eskişehir, Turkey acelikka@ogu.edu.tr |
Assoc. Prof. İbrahim DEMİR | Ankara Yıldırım Beyazıt University, Ankara, Turkey demiri@ybu.edu.tr |
Prof. Dr. Dilek DEMİRBAŞ | İstanbul University, Istanbul, Turkey 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. Şenol DURGUN | İstanbul Gelişim University, Istanbul, Turkey sendurgun@gelisim.edu.tr |
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. Davut PEHLİVANLI | İstanbul University, Istanbul, Turkey davut.p@istanbul.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. İdris SARISOY | Marmara University, Istanbul, Turkey isarisoy@marmara.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. Levent ŞAHİN | İstanbul University, Istanbul, Turkey levent.sahin@istanbul.edu.tr |
Prof. Dr. Yusuf TEKİN | Ankara Hacı Bayram Veli University, Ankara, Turkey yusuf.tekin@hbv.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 |
Prof. Dr. Haluk ZÜLFİKAR | İstanbul University, Istanbul, Turkey zulfikar@istanbul.edu.tr |
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.
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.
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 |
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