Journal of Turkish Court of Accounts

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

Sayı : 114 / Temmuz - Eylül 2019

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)
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

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. 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. 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
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

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 studies 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) Studies should be submitted together with the relevant forms on Dergipark and should include the titles of the authors, the institutions they work for, their communication addresses, telephone numbers, e-mail addresses, and ORCID (Open Researcher and Contributor ID, http://orcid.org) number.
7) Submitted studies are subject to plagiarism review (including studies derived from abstracts or fully published papers or dissertations), and the similarity rate should not exceed 20%.
8) Submitted studies 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) Studies 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 accept 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.
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 the opinions, suggestions, and criticisms) can be made via the address dergi@sayistay.gov.tr.

Publication Ethics

The TCA Journal complies with national and international publication ethics standards. Based on the Principles of Transparency and Best Practice in Scholarly Publishing published by the Committee on Publication Ethics (COPE), the Directory of Open Access Journals (DOAJ), the Open Access Scholarly Publishers Association (OASPA) and the Scientific Research and Publication Ethics Directive of Higher Education Entities published by the Council of Higher Education of Türkiye, the journal adopts the following principles:

Responsibilities of the Editor and Editorial Board
The editors (Executive Editor, Managing 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, ethical principles, and academic requirements; 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

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.

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 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.



Guide for Authors


The studies to be sent to the journal should be prepared in accordance with the following rules:
Format: The manuscripts to be sent to the journal should be in MS Word format and A4 size. There should be 2.5 cm margins at the top, bottom, and both sides of the manuscripts, and they should be justified on both sides. Manuscripts should be written with single line spacing, and 12-point Times New Roman font. The manuscript should not exceed 8000 words. The studies in Turkish should be prepared in accordance with the Turkish Language Institution Authoring Guide in terms of grammar and abbreviation etc.
Cover page: The cover page should include the manuscript’s title, the author(s)’ name, surname and title, corresponding author, the name of the institution with which the author(s) are affiliated, the ORCID (http://orcid.org) number, a brief CV and contact information (phone and e-mail).
Abstract and Keywords: The first page of the manuscripts should include the title, abstract, and keywords written in Turkish and English. The abstract should be written in 10-point font, not exceeding 150 words, to best describe the purpose, scope, and conclusions of the manuscript. Keywords should be no more than five and should be written in 10-point font.
Headings: The title of the manuscript should be written in capital letters, 15-point font and bold. All main headings, including the introduction and conclusion of the manuscript, should be written in capital letters, 12-point font and bold. The sub-headings should be written in lowercase, 12-point font and bold. In the manuscript, 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-font size 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: For citations, according to the APA (American Psychological Association) system; the author(s)’ surname, the year of the source and 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).
The footnotes should not be used for citations. 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 references 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 list of references. The use of secondary citation to the accessible resources should be avoided.
The bibliography should be prepared according to the APA (American Psychological Association) 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.
Kutan, A., Laique, U., Qureshi, F., Rehman, I. U. and Shahzad, F. (2020). A Survey on National Culture and Corporate Financial Decisions: Current Status and Future Research. International Journal of Emerging Markets, 16(7), 1234–1258
Publications by Entities: Abbreviation of the Entity’s name (year). Work title. Published in: Publisher or full name of the entity.
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.
INTOSAI (2018). Communicating and Promoting the Value and Benefits of SAIs: An INTOSAI Guideline. https://www.intosaicommunity.net/wgvbs/wp-content/uploads/2019/08/11-Version-Dec.30.pdf, Accessed on: 07.04.2021.

All Issues & Search


Contact & Submit Article

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
Submit Article:
Dergipark : https://dergipark.org.tr/tr/login