- Muhasebe Bilim Dünyası Dergisi
- Vol: 25 Issue: 2
- AN ANALYTICAL HIERARCHY PROCESS BASED INTEGRATED PERFORMANCE EVALUATION INDEX MODEL PROPOSAL FOR MUN...
AN ANALYTICAL HIERARCHY PROCESS BASED INTEGRATED PERFORMANCE EVALUATION INDEX MODEL PROPOSAL FOR MUNICIPALITIES IN TURKEY
Authors : M. Çiğdem AKBAŞ, Can KAYA
Pages : 361-398
Doi:10.31460/mbdd.1239927
View : 50 | Download : 44
Publication Date : 2023-06-30
Article Type : Research Article
Abstract :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 : Entegre Raporlama Endeksi, Entegre Performans, AHP, Yerel Yönetim, Entegre Raporlama Modeli