M. Çiğdem AKBAŞ, Can KAYA

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

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

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

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.
Keywords:

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

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Muhasebe Bilim Dünyası Dergisi-Cover
  • Yayın Aralığı: Yılda 4 Sayı
  • Başlangıç: 2015
  • Yayıncı: MÖDAV Muhasebe Öğretim Üyeleri Bilim ve Dayanışma Vakfı
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M. Çiğdem AKBAŞ, Can KAYA