An inquiry into performance reports of municipalities in terms of fulfilment of accountability requirement: case of Turkey

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Küçükaycan D.

Ankara Üniversitesi SBF Dergisi, vol.75, no.3, pp.1203-1242, 2020 (Peer-Reviewed Journal)

  • Publication Type: Article / Article
  • Volume: 75 Issue: 3
  • Publication Date: 2020
  • Doi Number: 10.33630/ausbf.757958
  • Journal Name: Ankara Üniversitesi SBF Dergisi
  • Journal Indexes: Index Islamicus, MLA - Modern Language Association Database, TR DİZİN (ULAKBİM)
  • Page Numbers: pp.1203-1242
  • Eskisehir Osmangazi University Affiliated: Yes


This study seeks to analyze the level of accountability of the municipalities in their performance

reports by use of the data and information contained in the performance auditing reports of the municipalities

in Turkey. To this end, a specific method has been devised to determine the level of accountability of the audited

municipalities with reference to the performance auditing reports of 2015. Based on the findings, the

municipalities are ranked in terms of their performance, from the highest point to the lowest. The ranking

reveals that the metropolitan cities and their district municipalities are more successful than the provincial

municipalities. The study further reveals that the age of the mayor and the geographical location have a

determinative effect upon the level of accountability as exhibited in the performance reports.