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Bilgiye Erişim Merkezi’ne Yeni Gelen Yayınlar
Kohler, Eric L. – A dictonary for accountants. – New Jersey: Prentice-Hall, 1952.
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Robertson, Jack C. – Auditing / Frederick G. Davis. – Teksas: Business Publications,
1985.
Resmi Gazete
YÜRÜTME VE İDARE BÖLÜMÜ
BAKANLAR KURULU KARARLARI
2009/15196
2009/15197
2009/15198
2009/15200
2009/15201
2009/15202
Sosyal Hizmetler ve Çocuk Esirgeme Kurumu Genel Müdürlüğünün Merkez ve Taşra Teşkilatı ile Sosyal Hizmet
Kuruluşlarında Okutulacak Ders Saatlerinin Sayısı, Ders Görevi Alacakların Nitelikleri ve Benzeri Diğer
Hususların Tespitine Dair Esaslarda Değişiklik Yapılmasına İlişkin Esaslar’ın Yürürlüğe Konulması Hakkında
Karar
Kredi Garanti Kurumlarına Sağlanacak Hazine Desteğine İlişkin Usul ve Esaslar Hakkında Karar
Türkiye İhracat Kredi Bankası Anonim Şirketi Tarafından Sağlanan Kredi, Garanti ve Sigorta Destekleri
Hakkında Karar
Bazı Mallarda Uygulanan Özel Tüketim Vergisi Tutarlarının Belirlenmesi ve Bazı Kararnamelerde Değişiklik
Yapılmasına İlişkin Karar
Fındık Üreticilerine Alan Bazlı Gelir Desteği ve Alternatif Ürüne Geçen Üreticilere Telafi Edici Ödeme
Yapılmasına Dair Karar
Fındık Alımı ve Satımı Hakkında Kararın Yürürlükten Kaldırılmasına İlişkin Karar
BAKANLIKLARA VEKÂLET ETME İŞLEMİ
— Adalet Bakanlığına, Devlet Bakanı Hayati YAZICI’nın Vekâlet Etmesine Dair Tezkere
— İçişleri Bakanlığına, Milli Savunma Bakanı M. Vecdi GÖNÜL’ün Vekâlet Etmesine Dair Tezkere
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YÖNETMELİKLER
2009/15203 Fındık Üretiminin Planlanması ve Dikim Alanlarının Belirlenmesine İlişkin Usul ve Esaslar Hakkında Yönetmelik
— Subay Sicil Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik
— Astsubay Sicil Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik
— Kamu İdarelerince Hazırlanacak Performans Programları Hakkında Yönetmelikte Değişiklik Yapılmasına Dair Yönetmelik
— Beykoz Lojistik Meslek Yüksekokulu Önlisans Eğitim-Öğretim ve Sınav Yönetmeliği
TEBLİĞLER
— Dahilde İşleme Rejimine İlişkin İşlemlerin Bilgisayar Veri İşleme Tekniği Yoluyla Yapılmasına Dair Tebliğde Değişiklik
Yapılması Hakkında Tebliğ (İhracat: 2009/8)
— İthalatta Gözetim Uygulanmasına İlişkin Tebliğ (No: 2009/8)
— Uluslararası Gözetim Şirketi Statüsüne İlişkin Dış Ticarette Standardizasyon Tebliği (No: 2009/39)
— Şarap Üretimi ve Piyasaya Arzı ile İlgili Tebliğde Değişiklik Yapılmasına Dair Tebliğ
KURUL KARARI
— Başka Firmalar Adına (Fason) Alkollü İçki Üretiminin Yapılamayacağına İlişkin Tütün ve Alkol Piyasası Düzenleme
Kurulu Kararı (No: 4832)
Yabancı Kitap Ve Süreli Yayınlar
Financial Accountability & Management
Volume 24 Issue 3 , Pages 207 - 361 (August 2008)
Management Accountıng Change And New Publıc Management In Local Government: A
Reassessment Of Ambıtıons And Results — An Instıtutıonalıst Approach To Accountıng
Change In The Dutch Publıc Sector (p 209-241)
Henk J. ter Bogt
ABSTRACT
Dutch municipalities and provinces, denoted here as local government, have seen a succession
of changes in their management accounting systems and have also introduced other changes
related to New Public Management (NPM) in the last twenty years. This paper examines
accounting changes, such as the introduction of accrual accounting, output and outcome
budgets and performance measurement, from an institutionalist point of view. The paper
presents experiences of 23 politicians and professional managers with the various changes
over a period of fifteen to twenty years. The interviewees, just like various researchers in the
field of NPM, were critical of the accounting changes and their effects. However, several of
them also made clear that, seen over the long run, the changes did have some effects that they
liked and seem to be in line with the 'ideals' presented in NPM literature. The paper suggests
that an institutionalist perspective is helpful for studying change processes in organizations and
for observing factors and developments that might not be noticed when a more functional and
short-term perspective is adopted.
Munıcıpal Contractıng Out: Governance Choıces, Mısalıgnment And Performance In
Swedısh Local Government (p 243-264)
Tobias Johansson
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ABSTRACT
In this paper we apply a Transaction Cost Theory framework to analyse the use and effects of
contracting out in Swedish local government. During the last decade Swedish local authorities,
like in many other countries, have, to a larger extent, started to contract external subcontractors
to fulfil their responsibilities towards its citizens. It is not only in the traditional subcontracting
sectors such as housing, infrastructure, and technical services that this trend is evident, but
also in policy areas like education, social care, and elderly care. In fact, very little is known
about the overall effects of, and the mechanisms underlying, governance choices. The overall
results corroborate transaction cost reasoning. Supplier competition and specificity have
anticipated effects on municipal de-integration. Too little, but not too much, use of contracting
out, in relation to theoretical predictions, worsens performance. The latter aspect is not fully in
accordance with TCE-propositions.
Identıfyıng The Moderator Factors Of Fınancıal Performance In Greek Munıcıpalıtıes (p
265-294)
Sandra Cohen
ABSTRACT
The use of financial ratios is a widespread method for assessing the financial performance of
private sector companies. However, the application of an analogous exercise in the public
sector is a less straightforward one. In the later case it is a multifaceted task that involves
judgments about the interplay of complex social, organizational and financial factors. In this
paper we use accrual end of the year financial statements data of Greek Municipalities for the
period 2002–2004 to compute nine commonly used performance assessment financial ratios.
We find corroborative evidence that factors, which are exogenous to the municipalities' control,
such as their wealth and size, have statistically significant impact on ratio values. Thus, as
financial ratios are significantly influenced by socio-economic factors like municipal wealth and
size, cross sectional comparisons on the basis of these ratios should be made with caution and
performed for municipalities that exhibit similarities in terms of size and wealth.
Do Strategy And Management Matter In Munıcıpal Organısatıons? (p 295-319)
Hans Knutsson, Ola Mattisson, Ulf Ramberg, Torbjörn Tagesson
ABSTRACT
In Sweden, a large share of public services are organised, produced and delivered by
municipalities, large and small, rich and poor. Contextual conditions (size and location) and
economic conditions (efficiency and wealth) differ considerably among these service-providing
organisations. The question raised in this paper is whether a municipality's economic situation
is a direct consequence of the contextual situation or the organisation's strategy and
management – that is: Do strategy and management matter? Our analysis rests on a resource-
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based view of organisation strategy. Both quantitative and qualitative observations have been
made. First, cost savings data from 50 municipalities were examined for patterns and
relationships between contextual and economic conditions. Second, about 100 representatives
– municipal executive board members and leading officials – from 20 municipalities with
different characteristics were interviewed. In this paper we outline an analytical framework and
propose that sound and sustainable provision of municipal service depends on whether
organisational decision-making is in harmony with work methods and objectives. The results
indicate that strategy and management do matter. Among the municipalities included in our
study, we identify four prevalent basic strategies. Strategy tends to coincide with the economic
situation rather than the contextual situation. A low-performing municipality tends to have a
predominantly outward orientation in its decision-making, whereas a higher-performing
municipality makes decisions with both inward and outward orientation.
Accountıng Reforms: Determınants Of Local Governments' Choıces (p 321-342)
Eugenio Anessi-Pessina, Greta Nasi, Ileana Steccolini
ABSTRACT
The introduction of accrual accounting in Italian Local Governments has been mandated in a
way that permits, and in fact encourages, a merely formal compliance. Local Governments must
produce accrual-based financial statements, but double-entry bookkeeping is not mandatory,
nor may traditional budgetary accounting be abandoned. Why, then, should they bother to
introduce an integrated system of budgetary and accrual accounting? In this paper, we
empirically investigate the determinants of Local Government's choices of accounting
innovation. According to our results, 'rational' elements such as complexity, types of activities
performed, presence of surpluses, and access to capital markets are seemingly unhelpful in
explaining why a Local Government decides to introduce accrual accounting. What counts are
'institutional' and cultural explanations, such as the perceptions of CFOs and the North-South
divide.
Lınkıng Comprehensıve Performance Assessment To The Balanced Scorecard: Evıdence
From Hertfordshıre County Councıl (p 343-361)
Margaret Woods, Suzana Grubnic
ABSTRACT
Over the course of the last twenty years there has been a growing academic interest in
performance management, particularly in respect of the evolution of new techniques and their
resulting impact. One important theoretical development has been the emergence of
multidimensional performance measurement models that are potentially applicable within the
public sector. Empirically, academic researchers are increasingly supporting the use of such
models as a way of improving public sector management and the effectiveness of service
provision (Mayston, 1985; Pollitt, 1986; Bates and Brignall, 1993; and Massey, 1999). This
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paper seeks to add to the literature by using both theoretical and empirical evidence to argue
that CPA, the external inspection tool used by the Audit Commission to evaluate local authority
performance management, is a version of the Balanced Scorecard which, when adapted for
internal use, may have beneficial effects. After demonstrating the parallels between the CPA
framework and Kaplan and Norton's public sector Balanced Scorecard (BSC), we use a case
study of the BSC based performance management system in Hertfordshire County Council to
demonstrate the empirical linkages between a local scorecard and CPA. We conclude that CPA
is based upon the BSC and has the potential to serve as a springboard for the evolution of local
authority performance management systems.
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