The main purpose of the journal is to pioneer the development of audit literature; to share theoretical and practical studies, current developments and accumulated experiences in the field of supreme audit and fiscal jurisdiction, to encourage new pursuits, different perspectives and innovative approaches to the development of public administration and especially the public financial management system in order to contribute to the construction of the intellectual and methodological foundations of an ethical, transparent, accountable and dynamic management that produces more value, functions more effectively.
The journal includes disciplinary and interdisciplinary professional and academic studies related to public finance, financial law, public administration, public law, and public economy, with a particular emphasis on studies related to the audit and judicial functions of TCA.
The journal covers the TCA’s decisions and news on developments in the world of supreme auditing, as well as the professional and academic studies of academics, experts, and practitioners from all over the world, together with the TCA’s members. It aims to contribute to professionals, members of the judiciary, public administrators, academics, and researchers who are interested in auditing and related fields, especially those who carry out the auditing profession.
Owner of the Journal: On behalf of Turkish Court of Accounts Ahmet TEZCAN (Vice President) |
Editor in Chief: Assoc. Prof. Hacı Ömer KÖSE (Director General, Turkish Court of Accounts) omerkose@sayistay.gov.tr |
Editor: Murat AKKAYA (Director General, Turkish Court of Accounts) muratakkaya@sayistay.gov.tr |
Responsible Manager: Kübra TULUN (Member of Management, Turkish Court of Accounts) kubra.tulun@sayistay.gov.tr |
Editorial Board: Prof. Dr. Murat ÖNDER (Boğaziçi University) murat.onder1@boun.edu.tr |
Prof. Dr. Metin TOPRAK (İstanbul Sabahattin Zaim University) metin.toprak@izu.edu.tr |
Prof. Dr. Abdulkerim ÇALIŞKAN (Ankara Hacı Bayram Veli University) abdulkerim.caliskan@hbv.edu.tr |
Assoc. Prof. Hacı Ömer KÖSE (Director General, Turkish Court of Accounts) omerkose@sayistay.gov.tr |
Murat AKKAYA (Director General, Turkish Court of Accounts) muratakkaya@sayistay.gov.t |
Assoc. Prof. Ahmet TANER (Head of Audit Planning and Reporting Dept., Turkish Court of Accounts) ataner@sayistay.gov.t |
Dr. Nihal OKUR (Principal Auditor, Turkish Court of Accounts) nihalokur@sayistay.gov.t |
Ertan ERÜZ (Prosecutor, Turkish Court of Accounts) ertan.eruz@sayistay.gov.tr |
Prof. Dr. Tekin AKDEMİR | Ankara Yıldırım Beyazıt University, Ankara, Turkey tekinakdemir@hotmail.com |
Prof. Dr. Mehmet Alpertunga AVCI |
Atatürk University, Erzurum, Turkey maavci@atauni.edu.tr |
Prof. Dr. H. Kent BAKER | American University, Washington, DC, USA kbaker@american.edu |
Prof. Dr. Yüksel BAYRAKTAR | Ankara University, Ankara, Türkiye yuksel.bayraktar@ankara.edu.tr |
Prof. Dr. Sabri BOUBAKER | EM Normandie Business School, Paris, France sabri.boubaker@gmail.com |
Assoc. Prof. Sezer BOZKUŞ KAHYAOĞLU | İzmir Bakircay University, İzmir, Turkey sezer.bozkus@bakircay.edu.tr.kg |
Prof. Dr. Ramazan ÇAĞLAYAN | Ankara Hacı Bayram Veli University, Ankara, Turkey ramazan.caglayan@hbv.edu.tr |
Prof. Dr. Abdulkerim ÇALIŞKAN | Ankara Hacı Bayram Veli University, Ankara, Turkey abdulkerim.caliskan@hbv.edu.tr |
Prof. Dr. Adnan ÇELİK | Selçuk University, Konya, Turkey adnancelik@selcuk.edu.tr |
Prof. Dr. Ali ÇELİKKAYA | Eskişehir Osmangazi University, Eskişehir, Turkey acelikka@ogu.edu.tr |
Prof. Dr. Dilek DEMİRBAŞ | İstanbul University, İstanbul, Türkiye dilek.demirbas@istanbul.edu.tr |
Prof. Dr. Tolga DEMİRBAŞ | Uludağ University, Bursa, Turkey tolga@uludag.edu.tr |
Prof. Dr. Wolfgang DRECHSLER | Tallinn University of Technology, Tallinn, Estonia w.drechsler@ucl.ac.uk |
Assoc. Prof. Gonca GÜNGÖR GÖKSU | Sakarya University, Sakarya, Türkiye ggungor@sakarya.edu.tr |
Prof. Dr. Ferda HALICIOĞLU | University of Lincoln, Lincoln, United Kingdom fhalicioglu@lincoln.ac.uk |
Assoc. Prof. Murteza HASANOV | The Academy of Public Administration, Baku, Azerbaijan m_hasanoglu@yahoo.com.tr |
Prof. Dr. Farouk HEMICI | Université Paris 1 Panthéon-Sorbonne - Paris, France farouk.hemici@univ-paris1.fr |
Assoc. Prof. Hakan KARABACAK | Ankara Sosyal Bilimler University, Ankara, Türkiye hakan.karabacak@asbu.edu.tr |
Prof. Dr. Halit KESKİN | Yıldız Teknik University, Istanbul, Turkey hkeskin@yildiz.edu.tr |
Prof. Dr. Ali M. KUTAN | Southern Illinois University, Edwardsville, USA akutan@siue.edu |
Prof. Dr. Bruce MCDONALD | Old Dominion University, Norfolk, Virginia, USA bmcdonal@odu.edu |
Prof. Dr. Hakkı ODABAŞ | Ankara Yıldırım Beyazıt University, Ankara, Turkey hodabas@ybu.edu.tr |
Prof. Dr. Murat ÖNDER | Boğaziçi University, Istanbul, Turkey murat.onder1@boun.edu.tr |
Prof. Dr. Abuzer PINAR | Ankara Medipol University, Ankara, Turkey abuzer.pinar@ankaramedipol.edu.tr |
Prof. Dr. Şakir SAKARYA | Balıkesir University, Balıkesir, Turkey sakarya@balikesir.edu.tr |
Prof. Dr. Fatih SAVAŞAN | Sakarya University, Sakarya, Turkey fsavasan@sakarya.edu.tr |
Prof. Dr. Muhammad SHAHBAZ | Beijing Institute of Technology, Beijing, China Muhdshahbaz77@gmail.com |
Prof. Dr. İbrahim SİRKECİ | International Business School, Manchester, UK sirkecii@gmail.com |
Prof. Dr. Nazan SUSAM | İstanbul University, Istanbul, Turkey nsusam@istanbul.edu.tr |
Prof. Dr. Adriana TIRON TUDOR | Babeş-Bolyai University - Cluj-Napoca, Romania adriana.tiron@econ.uubcluj.ro |
Prof. Dr. Metin TOPRAK | İstanbul Sabahattin Zaim University, Istanbul, Turkey metin.toprak@izu.edu.tr |
Prof. Dr. Gökhan TUNCEL | İnönü University, Malatya, Turkey gokhan.tuncel@inonu.edu.tr |
Prof. Dr. Sayım YORĞUN | İstanbul University, Istanbul, Turkey sayim.yorgun@istanbul.edu.tr |
Articles submitted for publication in the TCA Journal are subject to preliminary examination within 15 days at the latest. The studies that are found to be in compliance with the Journal's Publication Policy and Ethical Principles and Authoring Rules are submitted to the Editorial Board. The Editorial Board completes its initial review within 15 days and decides whether to send the study directly to the reviewer, to reject it, or to give the author(s) 15 days to correct the identified deficiencies. If the editor approves, studies that are resubmitted by the author(s) after revisions are submitted for review by the reviewer. In the review process by the reviewer, each reviewer is given 7 days to accept the invitation and 15 days for review. The author(s) of the studies that successfully complete the review process are given a maximum of 20 days to make the revisions requested by the reviewers. The revised version of the study is sent to the reviewer who wants to see it again, and a maximum of 10 days is given for evaluation. Additional time requests from authors or reviewers are also taken into account during the process.
The author(s) should take into account the criticisms, suggestions, and correction requests of the editor, Editorial Board and reviewers. They should also send an explanation of whether they have made the requested changes and corrections and, if not, why and how they have made the corrections.
According to the results of the review reports of the reviewers, the editor may decide to accept the study, to re-examine it after making the corrections and changes specified by the reviewers, or to reject the study. The studies accepted for publication are re-examined by Editorial Board members and sent to the author(s) one last time for control after the typesetting and design processes are complete.
Assoc. Prof. Hacı Ömer KÖSE/Editor in Chief
|
Correspondence Address: Sayıştay Başkanlığı Mesleki Gelişim Grup Başkanlığı 06520 Balgat / ANKARA E-mail: dergi@sayistay.gov.tr journalTCA@gmail.com |
Submit Article: Dergipark : https://dergipark.org.tr/tr/login |