Journal - Journal of TurkIsh Court of Accounts

About The Journal

The Journal of Turkish Court of Accounts (TCA Journal), which began to be published in 1924 under the name of “Divan-ı Muhasebat Mecmuası“ had a limited function in publishing the Court of Accounts Decisions in its first publishing period until 1938. The Journal has been re-published in 1990 and its content has been gradually enriched and academically strengthened via professional and scientific research and reviews. It has been published as a peer-reviewed academic journal since 2010 (76th issue).

TCA Journal, which is published quarterly, in March, June, September and December, includes professional and academic studies in the field of social sciences, in particular auditing, fiscal law, financial management and public administration.

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.

In addition to the professional and academic studies of academicians, experts and practitioners from all over the world, the news from supreme audit world and the Decisions of Court of Accounts are published in our journal.

The Journal is indexed by several databases and indexes such as EBSCOhost, ERIH PLUS, TR Dizin by TÜBİTAK ULAKBİM and SOBIAD Index.

The manuscripts to be submitted to the journal should be submitted in accordance with the principles of the Journal of Turkish Court of Accounts and the Author Guidelines.

The articles to be sent to the journal must be prepared in accordance with the TCA Journal Editorial Principles and Guidelines for Authors. The authors whose articles have been published are paid in accordance with the Regulation on Copyright and Processing Fees to be Paid by Public Institutions and Organizations published in the Official Gazette dated January 23, 2007 and numbered 26412. Upon request, five copies of printed journal are sent free of charge.

Management of The Journal

Owner of the Journal:
On behalf of Turkish Court of Accounts
Yücel TURHAN (Vice President)
yucel.turhan@sayistay.gov.tr

Chief Editor:
Assoc. Prof. Hacı Ömer KÖSE (Director of Training Depart., Turkish Court of Accounts)
omerkose@sayistay.gov.tr

Responsible Manager:
Kamile EDE (Principle 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

Mustafa KELEŞ (Auditor, Turkish Court of Accounts)
mustafa.keles@sayistay.gov.tr

Responsible Manager Assistant:
Banu KARAYAKA (Statistician,Turkish Court of Accounts)
banu.karayaka@sayistay.gov.tr

Science 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. Tamer AKSOY	İbn Haldun University, Istanbul, Turkey tamer.aksoy@ihu.edu.tr
Prof. Dr. Hamza ATEŞ	İstanbul Medeniyet University, Istanbul, Turkey ates.hamza@gmail.com
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 BAIMYRAZAEVA	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
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 sdurgun@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	Azerbaycan Devlet İdarecilik Akademisi - Bakü, Azerbaycan 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. 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	Ankara Yıldırım Beyazıt University, Ankara, Turkey monder@ybu.edu.tr
Prof. Dr. Mehmet Akif ÖZER	Ankara Hacı Bayram Veli University, Ankara, Turkey akifozer@yahoo.com
Prof. Dr. Davut PEHLİVANLI	İstanbul University, Istanbul, Turkey davutpehlivanli@gmail.com
Prof. Dr. Abuzer PINAR	İstanbul Gedik University, Istanbul, Turkey abuzer.pinar@gedik.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. 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
Assoc. Prof. Pelin VAROL İYİDOĞAN	Hacettepe University, Ankara, Turkey pelinv@hacettepe.edu.tr
Assoc. Prof. Dr. Andrey VERSHITSKY	V. I. Vernadsky Crimean Federal University, Russian Federation vershitsky@hotmail.com
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

Editorial Principles

Journal of Turkish Court of Accounts (TCA Journal) is an open-access international peer-reviewed journal published quarterly.
The scope of the journal is limited to the field of social sciences, in particular auditing, financial law, financial management and public administration.
The language of the journal is Turkish and English.
Manuscripts to be sent to the journal must be original and have not been published anywhere or previously submitted for publication. They must be prepared in accordance with the Guidelines for Authors.
Manuscripts should be sent via e-mail to dergi@sayistay.gov.tr. They must include the titles of the authors, the institutions they are affiliated with, their communication addresses, telephone numbers, e-mail addresses and ORCID (Open Researcher and Contributor ID, http://orcid.org) number.
Submitted manuscripts are subject to plagiarism review. The similarity of the manuscripts should not exceed 20%, including those derived from academic thesis or proceeding papers which of summary or full text published before.
The manuscripts whose subject and content are found appropriate by the Editorial Board in its preliminary review are sent to two different reviewers for evaluation. If the reviewers give contrast opinions, they are sent to the third referee and with at least two reviewers positive report, the manuscripts can be published by the decision of the Editorial Board.
The fact that the articles were published in the journal does not mean that the views of the author are shared by Turkish Court of Accounts. The responsibility of the articles belongs to the authors.
All rights of the articles decided to be published belong to the Court of Accounts. They can be quoted only by making references.
The journal does not charge any sort of article processing or publication fee. The authors whose articles are published are paid royalties in accordance with the Regulation on Copyright and Processing Fees to be Paid by Public Institutions and Organizations published in the Official Gazette No. 26412 dated 23 January 2007. Upon request, five journals are sent free of charge.

Guidelines For Authors

Format: Manuscripts should be sent in MS Word format, A4 size with 2.5 cm margins on all sides. The text should be justified on both sides, with a single line spacing, Times New Roman, 12 pt and should not exceed 8000 words.
Cover Page: The cover page to be prepared for the manuscript should include the title of the manuscript, the full name and title of the author(s), affiliations, a short CV and contact information. One author should be identified as the Corresponding Author.
Abstract and Keywords: The manuscripts should include Turkish and English title, abstract and keywords. The abstract should be written in 10 pt, not exceeding 250 words, to best describe the purpose, scope and conclusions reached. Keywords should be maximum five and should be written in 10 pt.
Headings: The title of the manuscript should be written in capital letters with 15 points and bold. All main headings, including the introduction and conclusion, should be written in capital letters in bold and 12 pt; subtitles should be written in bold and 12 points in lower case.
Tables and Figures: Tables and figures to be used in the text should be given sequence number and title.
References: Citations should be in the text and in parentheses (author's last name, date of publication: page number). Footnotes will not be used for citations. Footnotes will only be used for explanation if necesary and written in 10 pt.

In-text citations should be made as follows:
Single author works: (Akgündüz, 1997: 45) or if the author's name is mentioned in the text; Akgündüz (1997: 45)
Works with two authors: (Toprak and Bayraktar, 2017: 55) or if the author's name is mentioned in the text; Akdogan and Tekner (2007: 55)
Three or more authors: (Tortop et al., 1999: 22) or if the author's name is mentioned in the text; Tortop et al. (1999)
The author has more than one work in the same year: (Inan, 2007a: 42) and (Inan, 2007b: 56)
Work belonging to an institution: (TurkStat, 2020)
In the excerpts from the Internet: (Turkish Court of Accounts, 2020)

Reference List:
In the Reference List, only the works cited in the text should be included.
References should be listed alphabetically according to the surnames of the authors and should be written as follows:
Book: Surname of the author(s), name (date of publication), title of the book, if any (translation name surname), publisher, place of publication.

Akgündüz, Ahmet (1997), History of the Court of Accounts in the Light of Archive Documents, Court of Accounts Publications, Ankara.
Tortop, Nuri, Eyup G. Isbir, Burhan Aykac (1999), Yönetim Bilimi, Yargı Yayınları, Ankara.
Article in the Book: Author(s) last name, name (date of publication), “title of the article”, title of the book, name of the editor(s), publisher, place of publication.
Dimitrow, Valeriy (2007), “Experience of the SAI in Environmental Auditing”, Environmental Audit and SAIs, Turkish Court of Auditors, TCA 145. Anniversary Publications, Ankara.
Journal Articles: The surname of the author (s), name (date of publication), title of the article, name of the journal, volume number, issue number, pages.
Toprak, Metin and Yüksel Bayraktar (2017), Corporate Governance Practices of Turkey: A Critical Review, The IUP Journal of Corporate Governance, Vol. XVI, No. 2, p.55-76
Institution Publications: Institution name (year), title of the work, publisher, place of publication.
IFAC (2009), Handbook of Auditing and Quality Control, International Federation of Accountants, New York.
Internet: Author's surname, name, if there is no author, institution (year), title of the work, internet address (date of access).
INTOSAI (2018), Strengthening Supreme Audit Institutions, (Accessed on 18.07.2019).

Issues & Search

Sayı : 121

Yıl : 2021

Sayı : 120

Yıl : 2021

Sayı : 119

Yıl : 2020

Sayı : 118

Yıl : 2020

Sayı : 117

Yıl : 2020

Sayı : 116

Yıl : 2020

Sayı : 115

Yıl : 2019

Sayı : 114

Yıl : 2019

Contact

Assoc. Prof. Hacı Ömer KÖSE
Sayıştay Başkanlığı
Eğitim Grup Başkanlığı
06520 Balgat / ANKARA
TURKEY
Tel: 0090 312 295 32 99
e-mail: omerkose@sayistay.gov.tr

Ms. Kamile EDE
Sayıştay Başkanlığı
Mesleki Gelişim Grup Başkanlığı
06520 Balgat / ANKARA
TURKEY
Tel: 0090 312 295 32 21
e-mail: kamileede@sayistay.gov.tr

Ms. Banu KARAYAKA
Sayıştay Başkanlığı
Eğitim Grup Başkanlığı
06520 Balgat / ANKARA
TURKEY
Tel: 0312 295 40 80
e- mail: banu.karayaka@sayistay.gov.tr

e-mail: dergi@sayistay.gov.tr
e-mail: journalTCA@gmail.com