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) |
Chief Editor: Assoc. Prof. Hacı Ömer KÖSE (Principal Auditor, Turkish Court of Accounts) omerkose@sayistay.gov.tr |
Responsible Manager: Kamile EDE (Principal Auditor, Turkish Court of Accounts) kamileede@sayistay.gov.tr |
Board of Editors: Assoc. Prof. Hacı Ömer KÖSE (Chief Editor) |
Kamile EDE (Responsible Manager) |
Umutcan METİN (Senior Auditor, Turkish Court of Accounts) umetin@sayistay.gov.tr |
Murat AKKAYA (Senior Auditor, Turkish Court of Accounts) muratakkaya@sayistay.gov.tr |
Nihan POLAT (Senior Auditor, Turkish Court of Accounts) nihanpolat@sayistay.gov.tr |
İbrahim ÖZDEMİR (Senior Auditor, Turkish Court of Accounts) ibrahimozdemir@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 |
Assoc. Prof. Mehmet Alpertunga AVCI |
Atatürk University, Erzurum, Turkey maavci@atauni.edu.tr |
Prof. Dr. Erkan AYDIN | Marmara University, Istanbul, Turkey erkanaydin@gmail.com |
Prof. Dr. İbrahim AYDINLI | Ankara Yıldırım Beyazıt 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. Gonca BAYRAKTAR DURGUN |
Ankara Hacı Bayram Veli University, Ankara, Turkey gbdurgun@gmail.com |
Prof. Dr. Sabri BOUBAKER | EM Normandie Business School, Paris, France sabri.boubaker@gmail.com |
Doç. Dr. 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 | Beykent 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 |
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 |
Prof. Dr. Bülent KENT | Ankara Sosyal Bilimler University, Ankara, 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 |
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 hakkiodabas@gmail.com |
Prof. Dr. Yücel OĞURLU | İstanbul Ticaret University, Istanbul, Turkey yogurlu@ticaret.edu.tr |
Prof. Dr. Murat ÖNDER | Boğaziçi University, Istanbul, Turkey murat.onder1@boun.edu.tr |
Prof. Dr. Davut PEHLİVANLI | İstanbul University, Istanbul, Turkey davutpehlivanli@gmail.com |
Prof. Dr. Abuzer PINAR | Ankara Medipol University, Ankara, Turkey abuzer.pinar@ankaramedipol.edu.tr |
Prof. Dr. İdris SARISOY | Marmara University, Istanbul, Turkey isarisoy@marmara.edu.tr |
Prof. Dr. Naci Tolga SARUÇ | İstanbul University, Istanbul, Turkey tolgasaruc@gmail.com |
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 leventsahin07@gmail.com |
Prof. Dr. Yusuf TEKİN | Ankara Hacı Bayram Veli University, Ankara, Turkey yusuftekin@yahoo.com |
Prof. Dr. Adriana TIRON TUDOR | Babeş-Bolyai University - Cluj-Napoca, Romania adriana.tiron@econ.uubcluj.ro |
Prof. Dr. Ahmet Hamdi TOPAL | Kastamonu University, Kastamonu, Turkey rektor.ku@kastamonu.edu.tr |
Prof. Dr. Metin TOPRAK | İstanbul Sabahattin Zaim University, Istanbul, Turkey metin.toprak@izu.edu.tr |
Prof. Dr. Gökhan TUNCEL | İnönü University, Malatya, Turkey tuncel444@gmail.com |
Prof. Dr. Pelin VAROL İYİDOĞAN | Hacettepe University, Ankara, Turkey pelinv@hacettepe.edu.tr |
Assoc. Prof. Hadeel YASEEN | University of Jordan, Amman, Jordan h.yaseen@ju.edu.jo |
Prof. Dr. Sayım YORĞUN | İstanbul University, Istanbul, Turkey sayimyorgun@gmail.com |
Prof. Dr. Haluk ZÜLFİKAR | İstanbul University, Istanbul, Turkey zulfikar@istanbul.edu.tr |
Studies 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 Guide for Authors are submitted to the Editorial Board. The Editorial Board completes its initial evaluation 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 to the reviewer's evaluation. In the reviewer evaluation process, each reviewer is given 7 days to accept the invitation and 15 days for evaluation. The author(s) of the studies that successfully complete the peer-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 the study 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 reviewer evaluation reports, 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 reviewed by Editorial Board members and sent to the author(s) for the last time for checking after the typesetting and design process is completed.
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 4.0 International (CC BY-NC 4.0) license, (https://creativecommons.org/licenses/by-nc/4.0/deed.en). 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 Ms. Kamile EDE Tel: 0090 312 295 32 21 e-mail: kamileede@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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