Municipalities are expected to be more transparent, accountable, understandable and to have stronger communication channels with stakeholders. Corporate reports are the tools that establish strong dialogs with stakeholders. Integrated Reports, which provide the opportunity to deliver both financial and non-financial information in a single report, is one of the innovative corporate reporting model. The purpose of this article is to propose an "Integrated Reporting Model" applicable by local governments in Turkey and to make "Integrated Performance Measurements". In line with the purpose of the study, annual reports published by 29 M . . .etropolitan Municipalities in Turkey between 2018-2020 were examined, the social data obtained from that reports were digitized with the "content analysis" method, and a model proposal was constituted and performance measurement was together with the opinions of 12 experts, by using the "analytical hierarchy process" technique of "multi-criteria decision making" methods. The result of the analysis indicate that integrated reporting is an applicable reporting model for Municipalities and current reporting models of them close to integrated reporting in terms of their contents but different by their structures, and frameworks.
YEDİTEPE ÜNİVERSİTESİ AKADEMİK ARŞİVİ
Yeditepe Üniversitesi, akademisyen ve lisansüstü öğrencilerinin iç ve dış paydaşlarla ürettikleri bilimsel çalışmalarını, Akademik Açık Arşivi’nde elektronik olarak yayınlayarak ülkemiz ve insanlık yararına sunar.
Yeditepe Üniversitesi Akademik Açık Arşivi’nde bulunan tüm kaynaklar, telif haklarına uygun şekilde ve açık erişim olarak yayınlanır.
Preprint (ön baskı), yayınlanmış makaleler ve diğer bilimsel belgeler Yeditepe Üniversitesi birimleri, araştırmacı adları, yayın tarihi ve anahtar kelimelere göre kategorize edilerek sunulmuştur.
Yeditepe University provides the scientific studies conducted by academicians and graduate students with internal and external partners for the benefit of our country and humanity by publishing them electronically in the Academic Open Archive. All resources in the Yeditepe University Academic Open Archive are published in accordance with copyright and open access. Preprint published articles and other scientific documents are categorised on the basis of Yeditepe University units, researcher names, publication date and keywords.
6698 sayılı Kişisel Verilerin Korunması Kanunu kapsamında yükümlülüklerimiz ve çerez politikamız hakkında bilgi sahibi olmak için alttaki bağlantıyı kullanabilirsiniz.