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DİYALOJİK HESAP VERMEDE POPÜLER RAPORLAMANIN KULLANILMASI: BELEDİYELER İÇİN RAPORLAMA ÖRNEĞİ

Year 2023, Volume: 25 Issue: MODAVICA Özel Sayısı, 28 - 50, 27.03.2023

Emre Kaplanoğlu , Suleyman Yukcu

https://doi.org/10.31460/mbdd.1192400

Abstract

Diyalojik hesap verme, son yirmi yıldaki muhasebe disiplinleri arasında yeni bir çalışma alanıdır. Muhasebe bilgilerinin tartışmalı doğası ve daha geniş bir yelpazedeki ilgililere yanıt vermenin öneminin anlaşılması, çoğulcu anlayışı benimseyen yeni süreçlerin ortaya çıkması için çağrılar da dâhil olmak üzere, raporlamanın üstlendiği roller yeniden düşünülmelidir. Yeni kamu yönetişiminin üst sıralarında yer alan konu, hükümet eylemlerinin meşruiyetini geliştirmek ve diyalojik hesap verme araçlarıyla demokratik yönetişimi artırmak için vatandaşları sürece dâhil etmektir. Bu çalışmanın amacı, diyalojik hesap vermede popüler finansal raporlanın önemini açıklamak, belediyelerin faaliyet sonuçlarının şeffaflığını, vatandaşlar tarafından anlaşılabilirliğini ve kamu yönetim sürecinin demokratikleşmesini sağlayabilecek bir popüler finansal raporlama önermektir.

Keywords

Diyalojik hesap verme Popüler finansal raporlama Belediye İzmir

References

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  • Biancone, P., Secinaro, S. F., Brescia, V., & Iannaci, D. (2019). The popular financial reporting between theory and evidence. International Business Research. 12 (7), 45-56.
  • Bracci, E., Biondi, L., & Kastberg, G. (2021). Citizen centered financial reporting translation: The preparers’ perspective. Financial Accountability & Management. 1-22.
  • City of Woodstock. (2022). What Is A Popular Annual Financial Report (PAFR)? https://www.woodstockil.gov/finance/page/popular-annual-financial-reports#:~:text=What%20Is%20A%20Popular%20Annual,a%20background%20in%20public%20finance. (Erişim Tarihi: 22.08.2022).
  • Cohen, S., Mamakou, X. J., & Karatzimas, S. (2017). IT-enhanced popular reports: Analyzing citizen preferences. Government Information Quarterly. 34(2), 283-295.
  • Dillard, J., & Vinnari, E. (2019). Critical dialogical accountability: From accounting-based accountability to accountability-based accounting. Critical Perspectives on Accounting, 62, 16-38.
  • GFOA. (2022a). Popular Annual Financial Reporting Award Program. https://www.gfoa.org/pafr-award (Erişim Tarihi: 14.08.2022).
  • GFOA. (2022b). Popular Judge’s Evaluation Form. https://gfoaorg.cdn.prismic.io/gfoaorg/60562fe6-881b-4f32-9968-7631f8c22939_PAFR_Judges_Checklist.pdf (Erişim Tarihi: 14.08.2022).
  • Godowski, C., Nègre, E., & Verdier, M. A. (2020). Toward dialogic accounting? Public accountants’ assistance to works councils - A tool between hope and illusion. Critical Perspectives on Accounting, 69, 102095.
  • Grossi, G., Biancone, P. P., Secinaro, S., & Brescia, V. (2021). Dialogic accounting through popular reporting and digital platforms. Meditari Accountancy Research. 29 (7), 75-93.
  • İzmir Büyükşehir Belediyesi. (2022). Faaliyet Raporları. https://www.izmir.bel.tr/tr/Dokumanlar/23/43 (Erişim tarihi: 16.07.2022).
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  • Nesari, A. J. (2015). Dialogism versus Monologism: A Bakhtinian approach to teaching. Procedia-Social and Behavioral Sciences, 205, 642-647.
  • NSMFC. (2004). Preparing Popular Reports. https://www.nsmfc.ca/budgeting-and-financial-reporting.html (Erişim Tarihi: 22.08.2022).
  • Raimo, N., Rubino, M., Esposito, P., & Vitolla, F. (2022). Measuring quality of popular annual financial reports: Features of the rewarded US reporting municipalities. Corporate Social Responsibility and Environmental Management. 1-11.
  • Yusuf, J. E., Jordan, M. M., Neill, K. A., & Hackbart, M. (2013). For the people: Popular financial reporting practices of local governments. Public Budgeting & Finance. 33(1), 95-113.

Year 2023, Volume: 25 Issue: MODAVICA Özel Sayısı, 28 - 50, 27.03.2023

Emre Kaplanoğlu , Suleyman Yukcu

https://doi.org/10.31460/mbdd.1192400

Abstract

References

  • Bellucci, M. & Manetti, G. (2017). Facebook as a tool for supporting dialogic accounting? Evidence from large philanthropic foundations in the United States. Accounting, Auditing & Accountability Journal. 30 (4), 874-905.
  • Biancone, P., Secinaro, S. F., Brescia, V., & Iannaci, D. (2019). The popular financial reporting between theory and evidence. International Business Research. 12 (7), 45-56.
  • Bracci, E., Biondi, L., & Kastberg, G. (2021). Citizen centered financial reporting translation: The preparers’ perspective. Financial Accountability & Management. 1-22.
  • City of Woodstock. (2022). What Is A Popular Annual Financial Report (PAFR)? https://www.woodstockil.gov/finance/page/popular-annual-financial-reports#:~:text=What%20Is%20A%20Popular%20Annual,a%20background%20in%20public%20finance. (Erişim Tarihi: 22.08.2022).
  • Cohen, S., Mamakou, X. J., & Karatzimas, S. (2017). IT-enhanced popular reports: Analyzing citizen preferences. Government Information Quarterly. 34(2), 283-295.
  • Dillard, J., & Vinnari, E. (2019). Critical dialogical accountability: From accounting-based accountability to accountability-based accounting. Critical Perspectives on Accounting, 62, 16-38.
  • GFOA. (2022a). Popular Annual Financial Reporting Award Program. https://www.gfoa.org/pafr-award (Erişim Tarihi: 14.08.2022).
  • GFOA. (2022b). Popular Judge’s Evaluation Form. https://gfoaorg.cdn.prismic.io/gfoaorg/60562fe6-881b-4f32-9968-7631f8c22939_PAFR_Judges_Checklist.pdf (Erişim Tarihi: 14.08.2022).
  • Godowski, C., Nègre, E., & Verdier, M. A. (2020). Toward dialogic accounting? Public accountants’ assistance to works councils - A tool between hope and illusion. Critical Perspectives on Accounting, 69, 102095.
  • Grossi, G., Biancone, P. P., Secinaro, S., & Brescia, V. (2021). Dialogic accounting through popular reporting and digital platforms. Meditari Accountancy Research. 29 (7), 75-93.
  • İzmir Büyükşehir Belediyesi. (2022). Faaliyet Raporları. https://www.izmir.bel.tr/tr/Dokumanlar/23/43 (Erişim tarihi: 16.07.2022).
  • Manetti, G., Bellucci, M., & Oliva, S. (2021). Unpacking dialogic accounting: a systematic literature review and research agenda. Accounting, Auditing & Accountability Journal, 34 (9), 250-283.
  • Merriam-Webster. (n.d.a). Monology. https://www.merriam-webster.com/dictionary/monology (Erişim Tarihi: 09.08.2022).
  • Merriam-Webster. (n.d.b). Monologic. https://www.merriam-webster.com/dictionary/monologic (Erişim Tarihi: 09.08.2022).
  • Merriam-Webster. (n.d.c). Dialogic. https://www.merriam-webster.com/dictionary/dialogic (Erişim Tarihi: 09.08.2022).
  • Nesari, A. J. (2015). Dialogism versus Monologism: A Bakhtinian approach to teaching. Procedia-Social and Behavioral Sciences, 205, 642-647.
  • NSMFC. (2004). Preparing Popular Reports. https://www.nsmfc.ca/budgeting-and-financial-reporting.html (Erişim Tarihi: 22.08.2022).
  • Raimo, N., Rubino, M., Esposito, P., & Vitolla, F. (2022). Measuring quality of popular annual financial reports: Features of the rewarded US reporting municipalities. Corporate Social Responsibility and Environmental Management. 1-11.
  • Yusuf, J. E., Jordan, M. M., Neill, K. A., & Hackbart, M. (2013). For the people: Popular financial reporting practices of local governments. Public Budgeting & Finance. 33(1), 95-113.
There are 19 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section MAIN SECTION
Authors

Emre Kaplanoğlu 0000-0001-7287-1938

Suleyman Yukcu 0000-0002-1514-5953

Early Pub Date March 27, 2023
Publication Date March 27, 2023
Submission Date October 20, 2022
Published in Issue Year 2023 Volume: 25 Issue: MODAVICA Özel Sayısı

Cite

APA Kaplanoğlu, E., & Yukcu, S. (2023). DİYALOJİK HESAP VERMEDE POPÜLER RAPORLAMANIN KULLANILMASI: BELEDİYELER İÇİN RAPORLAMA ÖRNEĞİ. Muhasebe Bilim Dünyası Dergisi, 25(MODAVICA Özel Sayısı), 28-50. https://doi.org/10.31460/mbdd.1192400
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