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 and TR Dizin by TÜBİTAK ULAKBİM.
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
Dr. Zekeriya TÜYSÜZ (Vice President)
t.zekeriya@sayistay.gov.tr
Chief Editor:
Assoc. Prof. Hacı Ömer KÖSE (Director of Audit Depart., Turkish Court of Accounts)
omerkose@sayistay.gov.tr
Responsible Manager:
Kamile EDE (Principle Auditor, Turkish Court of Accounts)
kamileede@sayistay.gov.tr
Responsible Manager Assistant:
Banu KARAYAKA (Statistician,Turkish Court of Accounts)
banu.karayaka@sayistay.gov.tr
Board of Editors:
Assoc. Prof. Hacı Ömer KÖSE (Chief Editor)
Zekeriya ASLAN (Principle Auditor, Turkish Court of Accounts)
zekeriyaaslan@sayistay.gov.tr
Meral CAN (Principle Auditor, Turkish Court of Accounts)
m.can@sayistay.gov.tr
Kamile EDE (Responsible Manager)
Yusuf SÜNBÜL (Senior Auditor, Turkish Court of Accounts)
yusufsunbul@sayistay.gov.tr
Hilal ULUÇAY DEMİR (Auditor, Turkish Court of Accounts)
hilalulucay@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
Doç. Dr. 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
ibrahim.aydinli@asbu.edu.tr
Assoc. Prof. Mahabat
BAIMYRAZAEVA
Monterey Institute of International Studies, California, USA 
mbaimyrz@miis.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. Nihat BULUT İstanbul Şehir University, Istanbul, Turkey
nihatbulut@sehir.edu.tr
Prof. Dr. Kudret BÜLBÜL Ankara Yıldırım Beyazıt University, Ankara, Turkey
kudretbulbul@yahoo.com
Prof. Dr. Ramazan ÇAĞLAYAN Kırıkkale University, Kırıkkale, Turkey
caglayanhukuk@yahoo.com 
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
Doç. Dr. 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. 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
Doç. Dr. Murteza HASANOV  Azerbaycan Devlet İdarecilik Akademisi - Bakü, Azerbaycan
@m_hasanoglu
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
kent_bulent@yahoo.de
Prof. Dr. Valentina KHRAPKINA National University of Kyiv-Mohyla Academy-Ukraine
valentina_31@i.ua
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
Doç. Dr. İdris SARISOY Marmara University, Istanbul, Turkey
isarisoy@marmara.edu.tr
Prof. Dr. Tolga Naci 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. 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 University, Istanbul, Turkey
metin.toprak@istanbul.edu.tr
Prof. Dr. Gökhan TUNCEL İnönü University, Malatya, Turkey 
tuncel444@gmail.com
Doç. Dr. 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
Prof. Dr. Ali Murat VURAL İstanbul University, Istanbul, Turkey
murat.vural@istanbul.edu.tr
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).
 

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Contact

Assoc. Prof. Hacı Ömer KÖSE
Sayıştay Başkanlığı Denetim 3 Grup Başk.
06520 Balgat / ANKARA
TURKEY
Tel: 0090 312 295 32 99
e-mail: omerkose@sayistay.gov.tr
Ms. Kamile EDE
Sayıştay Başkanlığı Destek 2 Grup Başk.
6520 Balgat / ANKARA
TURKEY
Tel: 0090 312 295 32 21
e-mail: kamileede@sayistay.gov.tr
Website: https://dergi.sayistay.gov.tr/en
e-mail: dergi@sayistay.gov.tr, tcajournal@gmail.com