AN ANALYTICAL HIERARCHY PROCESS BASED INTEGRATED PERFORMANCE EVALUATION INDEX MODEL PROPOSAL FOR MUNICIPALITIES IN TURKEY

Yıl 2023, , 361 - 398, 30.06.2023

M. Çiğdem Akbaş , Can Kaya

https://doi.org/10.31460/mbdd.1239927

Öz

Municipalities across Turkey are expected to adopt the principles of transparency, accountability, sound financial management and open ethical public engagement practices that include the provision and use of communication tools to facilitate an effective and clear voice within, and on behalf of the community. In this study, annual reports published by 29 Metropolitan Municipalities in Turkey between 2018 and 2020 were examined for the purpose of digitizing social data using content analysis methodology. An index model proposal and a performance measurement evolved based upon the opinions of 12 experts utilizing the “analytical hierarchy process” technique of “multi-criteria decision making” methods.

Anahtar Kelimeler

Integrated Reporting Index, Integrated Reporting Model, AHP, Municipality, Integrated Performance

TÜRKİYE’DEKİ BELEDİYELER İÇİN AHP TABANLI ENTEGRE PERFORMANS DEĞERLENDİRME ENDEKS MODELİ ÖNERİSİ

Öz

Paydaşlarıyla en yakın teması kuran kamu kurumu statüsündeki belediyelerin şeffaf ve hesap verebilir olması beklenmektedir. Kurumsal raporlar, yerel yönetimler ve paydaşları arasındaki iletişimi sağlamada önemli araçlardır. Bu makalenin amacı ülkemizdeki belediyeler tarafından uygulanabilir bir “Entegre Raporlama Endeks Modeli” önerisinde bulunmak ve “Entegre Performans Ölçümlerini” yapmaktır. 29 Büyükşehir Belediyesi’nin 2018-2020 yılları arasında yayınladıkları faaliyet ve finansal raporlar incelenmiş, elde edilen sosyal veriler “içerik analizi” yöntemi ile sayısallaştırılmış, finansal veriler normalize edilmiş ve 12 uzmandan alınan görüşlerle “çok kriterli karar verme” yöntemlerinden “analitik hiyerarşi süreci” tekniği kullanılarak model önerisi oluşturulmuştur. Sayısallaştırılmış sosyal verilerle normalize edilmiş finansal veriler analiz edilerek performans ölçümleri yapılmıştır.

Anahtar Kelimeler

Entegre Raporlama Endeksi, Entegre Performans, AHP, Yerel Yönetim, Entegre Raporlama Modeli

Kaynakça

• Akbaş, M. Ç.(2022). A Research on Local Governments’ V[ew on Integrated Report[ng [n Turkey anda Model Proposal, (Yayın No.766438) [Doktora Tez[, Yed[tepe Ün[vers[tes[ Sosyal B[l[mler Enst[tüsü]. YÖK Ulusal Tez Merkez[. https://tez.yok.gov.tr/UlusalTezMerkez[/tezSorguSonucYen[.jsp
• Al Khal[l, M. I. (2002). Selecting the Appropriate Project Delivery Method Using AHP. International Journal of Project Management, 20(6), 469-474. http://dx.doi.org/10.1016/S0263-7863(01)00032-1
• Anderson, D. R., Sweeney, D. J., & Williams, T. A. (2008). Quantitative Methods for Business (Vol. 11th edition). South-Western Cengage Learning.
• Aras, G., & Yıldırım, F. M. (2022). Development of Capitals in Integrated Reporting and Weighting Representative Indicators with Entropy Approach. Social Responsibility Journal, 18(2), 551-572. DOI: http://do[.org/10.1108/srj-11-2020-0447
• Barron, F. H., & Barrett, B. E. (1996). Decision Quality Using Ranked Attribute Weights. Management Science, 42(11), 1515-1523. http://www.jstor.org/stable/2634518.
• Birney, A., Clarkson, H., Madden, P., Porritt, J., & Tuxworth , B. (2010). Stepping Up: A Framework for Public Sector Leadership on Sustainability. London: Forum for the Future.
• Black Sun Plc. (2012). Understanding Transformation-Building the Business Case for Integrated Reporting. IIRC. Caruana, J., & Grech, I. (2019, May 28). Tweaking Public Sector Reporting With Integrated Reporting Concepts. Public Money&Management, 39(6), 409-417. https://doi.org/10.1080/09540962.2019.1583911
• Farneti, F., Casonato, F., Montecalvo, M., & De Villiers , C. (2019). The Influence of Integrated Reporting and Stakeholder Information Needs on the Disclosure of Social Information in a State- Owned Enterprise. Meditari Accountancy Research, 4(27), 556-679. DOI: https://doi.org/10.1108/MEDAR-01-2019-0436
• Friedman, M. (1970, September 13). A Friedman doctrine--The Social Responsibility of Business is to Increase Its Profits. Retrieved from NY Times: https://www.nytimes.com/1970/09/13/archives/a- friedman-doctrine-the-social-responsibility-of-business-is-to.html
• Girella, L. (2021). Integrated Reporting And Corporate Governance. London and New York: Routledge. Global Reporting Initiative. (2005). Sector Supplement for Public Sector Agencies: Pilot Version 1.0. GRI. Amsterdam: Global Reporting Initiative .
• Global Reporting Initiative. (2022, 06 21). GRI STANDARDS. Retrieved from A Short Introduction to the GRI Standards: https://www.globalreporting.org/media/wtaf14tw/a-short-introduction-to-the- gri-standards.pdf
• Greiling, D., & Spraul, K. (2010). Accountability and Challenges of Information Disclosure. Public Administration Quarterly, 34(3), 338-377.
• GRI. (2021, 12 28). GRI. Retrieved from Global Reporting: https://www.globalreporting.org/
• GRI. (2022, 06 21). GRI STANDARDS. Retrieved from A Short Introduction to the GRI Standards: https://www.globalreporting.org/media/wtaf14tw/a-short-introduction-to-the-gri-standards.pdf
• Guthrie, J., Manes-Rossi, F., & Orelli, R. L. (2017). Integrated Reporting and Integrated Thinking in Italian Public Sector Organisations. Meditari Accountancy Research, 4(25), 553-573. DOI: https://do[.org/10.1108/MEDAR-06-2017-0155
• Hood, C. (2010). Accountability and Transparency: Siamese Twins, Matching Parts, Awkward Couple? West European Policies, 33(5), 989-1009.
• IIRC. (2021, January). International IR Framework. Retrieved from Integrated Reporting: https://www.integratedreporting.org/wpcontent/uploads/2021/01/InternationalIntegratedReportingF ramework.pdf
• Kara, C., & Iranmanesh, A. (2022). Modelling and Assessing Sustainable Urban Regeneration forHistoric Urban Quarters via Analytical Hierarchy Process. Land, 12(72). https://do[.org/10.3390/land12010072
• Katsikas, E., Manes, R. F., & Orelli, R. L. (2017). Towards Integrated Reporting-Accounting Change in the Public Sector. Bristol: Springer.
• Kaya, C. T., & Türegün, N. (2014). Integrated Reporting for Turkish Small and Medium-Sized Enterprises. International Journal of Academic Research in Accounting Finance and Management Sciences, 4(1), 358-364. DOI: http://dx.do[.org/10.6007/IJARAFMS/v4-[1/659
• Mahmoud, M., & Hine, J. (2013). Using AHP to Measure the Perception Gap between Current and Potantial Users of Bus Services. Transportation Planning and Technology, 36(1), 4-23.
• Muhasebat Genel Müdürlüğü. (2022, 07 06). Kamu İdareler- -ç-n Mal- Anal-z Rehber-. https://ms.hmb.gov.tr/uploads/s[tes/3/2019/02/Mal[-Anal[z-Rehber[.pdf adres[nden alındı
• Nistor, C., Stefanescu, T. O., & Crisan, A. (2019). Approaching public sector transparency through an integrated reporting benchmark. Journal of Financial Reporting and Accounting, 2(17), 249-270. OECD. (2022, 07 10). Better Life Index. Retrieved from https://www.oecdbetterlifeindex.org/#/11111111111
• Saaty, T. L. (2008). The Analytic Hierarchy and Analytic Network Measurement Processes: Applicationsto Decisions under Risk. European Journal of Pure and Applied Mathematics, 122-196. https://do[.org/10.29020/nybg.ejpam.v1[1.6
• Saaty, T. L., & Vargas, L. G. (1994). Decision Making in economic, Political, Social and Technological Environments with the Analytical Hierarchy Process. Pittburgh: RWS Publications.
• Saaty, T. L., & Vargas, L. G. (2000). Models, Methods, Comcepts and Applications of the Analytic Hierarchy Process. Boston: Kluwer Academic Publisher.
• T[mor, M. (2011). Anal-t-k H-yerarş- Proses-. İstanbul: Türkmen K[tabev[.
• Tzeng, G. H., & Huang, J. J. (2011). Multi-Criteria Decision Making: Methods and Applications. CRC Press.
• UNDP. (2022, 07 10). THE SDGS IN ACTION. Retrieved from https://www.undp.org/sustainable- development-goals
• Vaidya, O. S., & Kumar, S. (2006). Analytic Hierarchy Process: An Overview of Applications. European Journal of Operational Research, 169(1), 1-29. DOI: http://dx.do[.org/10.1016/j.ejor.2004.04.028
• Value Reporting Foundation. (2021, June). Integrated Thinking: A Virtuous Loop. Retrieved from Integrated Reporting: https://www.integratedreporting.org/wp-