{"_shards":{"failed":0,"skipped":0,"successful":3,"total":3},"hits":{"hits":[{"_id":"517743","_index":"publication","_score":11.72781,"_source":{"abstracts":[{"abstract":"Türkiye’de belediyelerin, 2020 yılı bütçe giderleri toplamı, 173 milyar Türk Lirası’nın üzerindedir. Ankara, İstanbul ve İzmir Büyükşehir Belediyeleri’nce yapılan harcama toplamı ise tüm belediyelerin yaklaşık % 20’sini oluşturmaktadır. Bu çalışmada, Ankara, İstanbul ve İzmir Büyükşehir Belediyeleri’nin bazı bütçe sonuçlarından hareketle, mali durumlarının oran analizi çerçevesinde belirlenmesi ve karşılaştırılması amaçlanmıştır. Bu amaçla, üç büyükşehir belediyesinin 2016-2020 yıllarına ait bütçe uygulama sonuçları kullanılmıştır. Oran analizleri, T.C. Hazine ve Maliye Bakanlığı’nca yayımlanan, ‘Kamu İdareleri için Mali Analiz Rehberi’ içerisinde yer alan 9 bütçe/nakit esaslı gösterge çerçevesinde yapılmıştır. Çalışmada, oran analizleri sonucunda elde edilen bulguların, nihai bir sonuç şeklinde paylaşılması tercih edilmemiştir. Bunun yerine, her bir gösterge sonucu, belediyelerin kendi ortalamaları, genel ortalama ya da güncel duruma göre tartışılmış ve değerlendirilmiştir. Buna göre, elde edilen sonuçlar, her bir belediyenin farklı göstergelerde, olumlu ya da olumsuz mali görünüme sahip olduğunu ortaya koymaktadır. Ancak, 2019-2020 döneminde, özellikle Ankara (%-9’dan %16’ya) ve gider fazlası görünümü sürmesine rağmen İstanbul (%-20’den %-9’a), bütçe dengesi oranı bakımından, dikkat çekici düzeyde olumlu gelişme göstermişlerdir.","id":261629,"keywords":null,"language":"TUR","title":"Ankara, İstanbul ve İzmir Büyükşehir Belediyelerinin Bazı Bütçe Sonuçları Çerçevesinde Mali Durumlarının Analizi"},{"abstract":"The total budget expenditures of municipalities in Turkey in 2020 is over 173 billion Turkish Liras. The total expenditure made by Ankara, Istanbul and Izmir Metropolitan Municipalities constitutes approximately 20% of all municipalities. In this study, it is aimed to determine and compare the financial conditions of Ankara, Istanbul and Izmir Metropolitan Municipalities, based on some budget results, within the framework of ratio analysis. For this purpose, the budget implementation results of the three metropolitan municipalities for the years 2016-2020 were used. Ratio analyzes were carried out within the framework of 9 budget/cash based indicators included in the ‘Financial Analysis Guide for Public Administrations’ published by the Republic of Turkey Ministry of Treasury and Finance. In the study, it was not preferred to share the findings obtained as a result of the ratio analyzes as a final result. Instead, each indicator result was discussed and assessed according to the municipalities' own averages, the general average or the current condition. Accordingly, the results obtained reveal that each municipality has a positive or negative financial position in different indicators. However, in the 2019-2020 period, especially Ankara (from -9% to 16%) and Istanbul (from -20 to -9%), despite the persistence of the expenditure surplus, showed remarkable positive progress in terms of the budget balance/operating ratio.","id":333233,"keywords":null,"language":"ENG","title":"Analysis of the Financial Conditions of Ankara, Istanbul and Izmir Metropolitan Municipalities in the Framework of Some Budget Results"}],"accessType":"OPEN","attachments":null,"authors":[{"authorId":818027,"duty":"AUTHOR","inPublicationName":"Mehmet KOÇDEMİR","institution":{"city":["ANKARA"],"code":["Mzg1MDcw"],"country":["Türkiye"],"fullTitle":["MALİYE BAKANLIĞI"],"rootCode":["Mzg1MDcw"],"rootTitle":["MALİYE BAKANLIĞI"],"status":["KAMU"],"title":["MALİYE BAKANLIĞI"],"type":["KAMUKURULUS"]},"institutionName":["Hazine ve Maliye Bakanlığı, Muhasebat Başkontrolörü, Ankara, Türkiye"],"isVerified":false,"name":"Mehmet Koçdemir","orcid":"0000-0002-5046-4730","order":1,"relationId":2050521,"userId":""}],"citedReferences":[{"authors":[{"id":818027,"name":"Mehmet KOÇDEMİR"}],"docType":"PAPER","id":16224232,"journalCode":"353","sourceId":1157294,"year":"2023"}],"createdBy":"5e7b147e-5359-4abb-9ed4-34cb5b301405","databases":["SOCIAL"],"docType":"PAPER","doi":null,"downloadCount":15,"endDate":null,"endPage":"126","facetAuthorCity":["ANKARA"],"facetAuthorCountry":["Türkiye"],"facetAuthorInstitution":["MALİYE BAKANLIĞI"],"firstIndexDate":"2022-06-13T00:00:00Z","id":517743,"indexDate":"2026-05-23T16:26:47.380988Z","indexedBy":"indexer","issue":{"id":63623,"isSpecial":false,"month":["1"],"number":"1","publishDate":"2022-01-01T00:00:00","volume":"31","year":"2022"},"journal":{"eissn":"","id":"353","issn":"1300-1825","name":"Çağdaş Yerel Yönetimler"},"language":"TUR","orderCitationCount":1,"orderTitle":"Ankaraİstanbul ve İzmir Büyükşehir Belediyelerinin Bazı Bütçe Sonuçları Çerçevesinde Mali Durumlarının Analizi","otherCitations":null,"pdf":"0271d76b-34b1-4cb2-9bab-8eb8496dac38","projectGroup":null,"projectnumber":null,"publicationProduct":null,"publicationType":"RESEARCH","publicationYear":2022,"references":[{"authors":[{"id":790632,"name":"Umut AKDUĞAN"},{"id":704333,"name":"Bilge Hakan AGUN"}],"context":" Akduğan, U., \u0026 Agun, B. H. (2018). Türkiye’de Belediyelerin Mali Sürdürülebilirliği: Birincil Denge Yaklaşımı. Trakya Üniversitesi Sosyal Bilimler Dergisi, 20(2), 207-222.","id":12574555,"journalCode":"452","order":0,"targetPublication":325150,"year":"2018"},{"authors":[{"id":795103,"name":"Betül Şeyma ALKAN"}],"context":" Alkan, B. Ş. (2018). Yeni Kamu İşletmeciliği Yaklaşımından Hareketle Kamu İdarelerinde Mali Analiz Uygulaması. Uluslararası İktisadi ve İdari İncelemeler Dergisi, 799-812.","id":12574556,"journalCode":"677","order":1,"targetPublication":320666,"year":"2018"},{"authors":null,"context":" Badu, Y. A., \u0026 Li, S. Y. (1994). Fiscal Stress in Local Government: A Case Study of The Tri-Cities in The Commonwealth of Virginia. The Review Of Black Political Economy, 22(3), 5-17.","id":12574557,"journalCode":"","order":2,"targetPublication":0,"year":""},{"authors":null,"context":" Bisogno, M., Cuadrado-Ballesteros, B., \u0026 García-Sánchez, I. M. (2017). Financial sustainability in local governments: definition, measurement and determinants. In Financial Sustainability in Public Administration (pp. 57-83). Palgrave Macmillan, Cham.","id":12574558,"journalCode":"","order":3,"targetPublication":0,"year":""},{"authors":null,"context":" Bohn, H., \u0026 Inman, R. P. (1996, December). Balanced-budget rules and public deficits: evidence from the US states. In Carnegie-Rochester conference series on public policy (Vol. 45, pp. 13-76). North-Holland.","id":12574559,"journalCode":"","order":4,"targetPublication":0,"year":""},{"authors":null,"context":" Brown, K. W. (1993). The 10-Point Test of Financial Condition: Toward an Easy-To- Use Assessment Tool for Smaller Cities. Government Finance Review, 9, 21-21.","id":12574560,"journalCode":"","order":5,"targetPublication":0,"year":""},{"authors":null,"context":" Casal, R. C., Gómez, E. J. B., \u0026 Liste, A. V. (2012). The dimensions of the financial condition in Spanish municipalities: An empirical analysis. In Soft Computing in Management and Business Economics (pp. 137-152). Springer, Berlin, Heidelberg.","id":12574561,"journalCode":"","order":6,"targetPublication":0,"year":""},{"authors":null,"context":" Chapman, J. I. (2008). State and Local Fiscal Sustainability: The Challenges. Public Administration Review, 68, S115-S131.","id":12574562,"journalCode":"","order":7,"targetPublication":0,"year":""},{"authors":null,"context":" Clark, T.N. (1994). Municipal Fiscal Strain: Indicators and Causes. Government Finance Review, 10(3), 27–29","id":12574563,"journalCode":"","order":8,"targetPublication":0,"year":""},{"authors":[{"id":576047,"name":"Şefka Eda ÇİÇEK"},{"id":666256,"name":"Pınar ARSLAN"},{"id":731986,"name":"Süleyman DİKMEN"}],"context":" Çiçek, Ş. E., Dikmen, S., \u0026 Arslan, P. (2015). Türkiye’de Belediyelerin Performansının Harcama Yapıları Açısından Analizi. Uluslararası Yönetim İktisat ve İşletme Dergisi, 11(24), 59-74.","id":12574564,"journalCode":"751","order":9,"targetPublication":174088,"year":"2015"},{"authors":null,"context":" Dollery, B., \u0026 Crase, L. (2006). A comparative perspective on financial sustainability in Australian local government. Centre for Local Government, School of Economics, University of New England.","id":12574678,"journalCode":"","order":10,"targetPublication":0,"year":""},{"authors":[{"id":438219,"name":"Mustafa ERSÖZ"}],"context":" Ersöz, M. (2017). Kamu Kurumlarında Mali Tablo Analiz Yöntemlerinin Uygulanabilirliği. Sayıştay Dergisi, (105), 1-40.","id":12574679,"journalCode":"684","order":11,"targetPublication":269705,"year":"2017"},{"authors":null,"context":" Ertuğ, Z. K., \u0026 Girginer, N. (2015). Bütünleşik VZA ve GİA Yöntemleriyle Büyükşehir Belediyelerinin Mali Etkinlik Analizi: Türkiye Örneği. International Journal of Economic \u0026 Administrative Studies, 8(15).","id":12574680,"journalCode":"","order":12,"targetPublication":0,"year":""},{"authors":null,"context":" Farvacque-Vitkovic C. ve Sinet, A. (2014). Achieving Greater Transparency and Accountability: Measuring Municipal Finances Performance and Paving a Path for Reforms. Municipal Finances. Washington, DC: World Bank, 379-441.","id":12574681,"journalCode":"","order":13,"targetPublication":0,"year":""},{"authors":null,"context":" Geißler, R., Hammerschmid, G., \u0026 Raffer, C. (2019). Local public finance in Europe. Bertelsmann Stiftung, 252.","id":12574682,"journalCode":"","order":14,"targetPublication":0,"year":""},{"authors":null,"context":" Gorina, E. (2013). Fiscal Sustainability of Local Governments: Effects of Government Structure, Revenue Diversity, and Local Economic Base (Doctoral dissertation, Arizona State University).","id":12574683,"journalCode":"","order":15,"targetPublication":0,"year":""},{"authors":null,"context":" Göçer, K. (2015). Mali tablolar analizi: Pendik Belediyesi örneği. Bilgi Ekonomisi ve Yönetimi Dergisi, 10(1).","id":12574684,"journalCode":"","order":16,"targetPublication":0,"year":""},{"authors":null,"context":" Groves, S. M., Godsey, W. M., \u0026 Shulman, M. A. (1981). Financial Indicators for Local Government. Public Budgeting Finance, 1(2), 5–19. doi:10.1111/1540- 5850.00511","id":12574685,"journalCode":"","order":17,"targetPublication":0,"year":""},{"authors":null,"context":" Hendrick, R. (2004). Assessing and measuring the fiscal heath of local governments: Focus on Chicago suburban municipalities. Urban Affairs Review, 40(1), 78-114.","id":12574686,"journalCode":"","order":18,"targetPublication":0,"year":""},{"authors":null,"context":" Honadle, B. W., \u0026 Lloyd-Jones, M. (1998). Analyzing Rural Local Governments’ Financial Condition: An Exploratory Application of Three Tools. Public Budgeting Finance, 18(2), 69–86. doi:10.1046/j.0275-1100.1998.01135.x","id":12574687,"journalCode":"","order":19,"targetPublication":0,"year":""},{"authors":null,"context":" Honadle, B. W., Cigler, B., \u0026 Costa, J. M. (2003). Fiscal Health For Local Governments. Elsevier.","id":12574688,"journalCode":"","order":20,"targetPublication":0,"year":""},{"authors":null,"context":" Horrigan, J. O. (1968). A Short History of Financial Ratio Analysis. The Accounting Review, 43(2), 284-294.","id":12574689,"journalCode":"","order":21,"targetPublication":0,"year":""},{"authors":null,"context":" IPSASB. (2011). Reporting on the Long-Term Sustainability of a Public Sector Entity’s Finances, Proposed Recommended Practice Guideline, Exposure Draft 46 (https://www.ifac.org/system/files/publications/files/IPSASB_RepLong- Term_Sustainability_of_Public_Finances.pdf, Erişim;30.7.2021)","id":12574690,"journalCode":"","order":22,"targetPublication":0,"year":""},{"authors":null,"context":" Jenkins, R. (2007). The Role of Political Institutions in Promoting Accountability, 135-181, Anwar Shah, Performance Accountability and Combating Corruption, Washington: The World Bank","id":12574691,"journalCode":"","order":23,"targetPublication":0,"year":""},{"authors":null,"context":" Khan, A., \u0026 Hildreth, W. B. (2002). Budget Theory in The Public Sector. Greenwood Publishing Group.","id":12574550,"journalCode":"","order":24,"targetPublication":0,"year":""},{"authors":null,"context":" Kloha, P., Weissert, C. S., \u0026 Kleine, R. (2005). Developing and Testing a Composite Model to Predict Local Fiscal Distress. Public Administration Review, 65(3), 313– 323. doi:10.1111/j.1540-6210.2005.00456.x","id":12574551,"journalCode":"","order":25,"targetPublication":0,"year":""},{"authors":null,"context":" Korlu, R. K., \u0026 Çetinkaya, Ö. (2015). Türkiye’deki belediyelerin mali özerkliğinin öz gelirler bağlamında analizi ve değerlendirilmesi. Siyaset, Ekonomi ve Yönetim Araştırmaları Dergisi, 3(4), 95-111.","id":12574552,"journalCode":"","order":26,"targetPublication":0,"year":""},{"authors":null,"context":" Lysiak, L., Kachula, S., Hrabchuk, O., Filipova, M., \u0026 Kushnir, A. (2020). Assessment of financial sustainability of the local budgets: case of Ukraine. Public and Municipal Finance, 9(1), 48-59.","id":12574553,"journalCode":"","order":27,"targetPublication":0,"year":""},{"authors":null,"context":" McDonald III, B. D. (2018). Local Governance and The İssue of Fiscal Health. State and Local Government Review, 50(1), 46-55.","id":12574554,"journalCode":"","order":28,"targetPublication":0,"year":""},{"authors":null,"context":" Muhasebat Genel Müdürlüğü (MGM) (2017). Kamu İdareleri için Mali Analiz Rehberi. (Erişim Adresi; https://ms.hmb.gov.tr/uploads/sites/3/2019/02/Mali- Analiz-Rehberi.pdf, Erişim: 7.6.2021)","id":12574692,"journalCode":"","order":29,"targetPublication":0,"year":""},{"authors":null,"context":" Muhasebat Genel Müdürlüğü (MGM) (2021). 2020 Yılı Genel Yönetim Sektörü Mali İstatistik Analiz Raporu (Erişim Adresi; https://muhasebat.hmb.gov.tr/maliistatistik- analiz-raporu, Erişim: 29.6.2021)","id":12574693,"journalCode":"","order":30,"targetPublication":0,"year":""},{"authors":null,"context":" Padovani, E., \u0026 Scorsone, E. (2011). Measuring financial health of local governments: A comparative framework. Year Book of Swiss Administrative Sciences.","id":12574694,"journalCode":"","order":31,"targetPublication":0,"year":""},{"authors":null,"context":" Ritonga, I. T., Clark, C., \u0026 Wickremasinghe, G. (2012). Assessing Financial Condition of Local Government in Indonesia: An Exploration. Public and Municipal Finance, 1(2), 37-50.","id":12574695,"journalCode":"","order":32,"targetPublication":0,"year":""},{"authors":null,"context":" Rivenbark, W.C., Roenigk, D.J. and Allison, G.S. (2010), \"Conceptualizing Financial Condition In Local Government\", Journal of Public Budgeting, Accounting \u0026 Financial Management, Vol. 22 No. 2, pp. 149- 177. https://doi.org/10.1108/JPBAFM-22-02-2010-B001","id":12574696,"journalCode":"","order":33,"targetPublication":0,"year":""},{"authors":[{"id":582485,"name":"Ulvi SANDALCI"},{"id":375355,"name":"İnci SANDALCI"}],"context":" Sandalcı U., Sandalcı İ. (2016). Kamu Kesimi Ekonomik Büyüklüğü ve Kamu Etkinlik Düzeyi İlişkisi, Pamukkale Üniversitesi, Sosyal Bilimler Enstitüsü Dergisi Sayı 25/1,2016, Sayfa 413-429","id":12574697,"journalCode":"876","order":34,"targetPublication":292474,"year":"2016"},{"authors":null,"context":" Shapiro, S.P. (2005). Agency theory. Annual Review of Sociology. 31 (1), 263-284  Strateji ve Bütçe Başkanlığı (SBB) (2021).2020 Yılı Genel Faaliyet Raporu (Erişim Adresi; https://www.sbb.gov.tr/wp-content/uploads/2021/06/Genel-Faaliyet- Raporu-2020.pdf, Erişim: 29.6.2021)","id":12574698,"journalCode":"","order":35,"targetPublication":0,"year":""},{"authors":null,"context":" Tanzi, V., \u0026 Schuknecht, L. (2000). Public spending in the 20th century: A global perspective. Cambridge University Press.","id":12574699,"journalCode":"","order":36,"targetPublication":0,"year":""},{"authors":[{"id":712045,"name":"Emine UZUNALİ"},{"id":712047,"name":"Abdurrahman Halit GÖRMEZ"}],"context":" Uzunali, E., \u0026 Görmez, A. H. (2019). Türkiye’de Büyükşehir Belediyelerinin Mali Yapıları Ve Bütçe Sürdürülebilirliklerinin Oran Analiz Yöntemiyle Karşılaştırılması. Uluslararası İktisadi ve İdari İncelemeler Dergisi, (25), 95-118.","id":12574700,"journalCode":"677","order":37,"targetPublication":339545,"year":"2019"},{"authors":null,"context":" Wang, X., Dennis, L., \u0026 Tu, Y. S. (2007). Measuring Financial Condition: A Study of U.S. States. Public Budgeting \u0026 Finance, 27(2), 1-21.","id":12574701,"journalCode":"","order":38,"targetPublication":0,"year":""},{"authors":null,"context":" Wang, X. S. (2014). Financial Management in The Public Sector: Tools, Applications And Cases. Routledge","id":12574702,"journalCode":"","order":39,"targetPublication":0,"year":""},{"authors":null,"context":" Weick K.E., Sutcliffe K.M. ve Obstfeld D. 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