Bilgiye Erişim Merkezi ne Yeni Gelen Yayınlar

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1 1166 TTEEMMUUZZ PPEERRŞŞEEMBBEE SSAAYYI II: : Bilgiye Erişim Merkezi ne Yeni Gelen Yayınlar İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 1

2 İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 2

3 Meigs, Robert F. Accounting: the basis for business decisions / Walter B. Meigs. New York: McGraw-Hill, İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 3

4 Gibson, Charles H. Financial statement analysis / Patricia A. Boyer. Boston: CBI Publishing, Resmi Gazete YÜRÜTME VE İDARE BÖLÜMÜ BAKANLAR KURULU KARARLARI 2008/14002 Türkiye Petrolleri Anonim Ortaklığı Tarafından Akdeniz de Türk Karasuları Dışında Yer Alan Bazı Bölgelerde Jeolojik İstikşaf Yapılmasına İzin Verilmesi Hakkında Karar 2008/14003 Türkiye Petrolleri Anonim Ortaklığı Tarafından Akdeniz de Türk Karasuları Dışında Yer Alan Bazı Bölgelerde Jeolojik İstikşaf Yapılmasına İzin Verilmesi Hakkında Karar 2008/14004 Türkiye Petrolleri Anonim Ortaklığı Tarafından Akdeniz de Türk Karasuları Dışında Yer Alan Bazı Bölgelerde Petrol Ameliyatı Yapılmasına İzin Verilmesi Hakkında Karar 2008/14005 Türkiye Petrolleri Anonim Ortaklığı Tarafından Akdeniz de Türk Karasuları Dışında Yer Alan Bazı Bölgelerde Petrol Ameliyatı Yapılmasına İzin Verilmesi Hakkında Karar 2009/15199 Yatırımlarda Devlet Yardımları Hakkında Karar YÖNETMELİKLER Milli Eğitim Bakanlığı Anadolu Öğretmen Liseleri Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Türk Mühendis ve Mimar Odaları Birliği Jeofizik Mühendisleri Odası Serbest Müşavirlik Mühendislik Hizmetleri, Büro Tescil ve Mesleki Denetim Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Pamukkale Üniversitesi Lisans Eğitim ve Öğretim Yönetmeliği İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 4

5 GENELGE 4207 Sayılı Kanun Hükümlerinin Uygulanması ile İlgili 2009/13 Sayılı Başbakanlık Genelgesi DÜZELTME (2009/15198 Sayılı Bakanlar Kurulu Kararı ile İlgili) Yabancı Kitap Ve Süreli Yayınlar Financial Accountability & Management Volume 24 Issue 4, Pages (November 2008) Implementıng The Balanced Scorecard: A Comparatıve Study Of Two Spanısh Cıty Councıls An Instıtutıonal Perspectıve (p ) Yulia Kasperskaya The present study seeks to describe and compare the implementation of the Balanced Scorecard model in two Spanish city councils. It builds on two major theoretical approaches to Institutional Theory: New Institutional Sociology and Old Institutional Economics, that have both been applied to the study of changes in management accounting. In one of the organisations the use of the BSC was largely symbolic. In the other, a process of creating new accounting routines started to take root. Our findings suggest that new rules, implemented in conjunction with existing organisational routines, have a greater chance of gaining acceptance. The Governance Of Ceo Incentıves In Englısh Nhs Hospıtal Trusts (p ) Joan Ballantine, John Forker, Margaret Greenwood Institutional arrangements for the governance of CEO pay and turnover in English NHS Hospital Trusts replicate best practice for listed companies but with the additional feature of centrally imposed performance measurement. In this paper we investigate the impact of this unique combination of incentives on the relationship between CEO pay/turnover and Trust financial and operating performance in the period We identify a strong association between poor Trust performance and CEO turnover but find little evidence that remuneration committees relate pay to performance in the best performing Trusts. Our findings raise questions about the economic rationale for remuneration committees in the governance of NHS Hospital Trusts. An Examınatıon Of The Content Of Communıty Fınancıal Reports In Queensland Local Government Authorıtıes (p ) Trevor Stanley, Natalee Jennings, Janet Mack İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 5

6 Annual reports, including general purpose financial statements, have been adopted as a key mechanism by which public sector entities discharge their accountability. However, there is concern about the complexity of public sector general purpose financial statements and consequently their effectiveness as an accountability mechanism. In Australia, the Queensland government has moved to address this issue in local government authorities by introducing a Community Financial Report as a means of simplifying the financial statements. A feature of this initiative was the lack of prescription given to local government authorities in the preparation of this report. This paper examines the form and content included in Community Financial Reports and also uses a disclosure index to determine the level of disclosure in the reports. The results of this research show that the form and content of the Community Financial Reports varied considerably. There was no definitive style, with each report being unique. The disclosure index revealed low levels of disclosure by local government authorities in the first year of the report as well as a lack of analysis of the Statements of Financial Performance, Position and Cash Flows. As well, there was a significant difference in the disclosures made by rural local government authorities compared with urban local government authorities. The results of this research will be of interest to local government authorities and local government regulators as they aim to provide useful, understandable information for stakeholders. Performance Management And Best Value Audıt In Scotland: A Research Note On Theory And Practıce (p ) Arthur Midwinter This paper appraises the theory and practice of Best Value Audit in Scotland, and in particular the central assumption that a robust performance management system is essential for continuous improvement in service delivery, within a rational planning model of governance. The reviews of Best Value Audit in practice reveal important gaps between theory and practice, with an overemphasis on monitoring process rather than performance. There is, therefore, considerable scope to reduce the demands of the audit process on local government, and Best Value Audit, needs to move from a theoretical model to an evidence-based model of good practice if real progress is to be made. Accountabılıty And Value For Money In Prıvate Fınance Inıtıatıve Contracts (p ) Istemi Demirag, Iqbal Khadaroo Within the context of New Public Management (NPM), successive UK governments have claimed that PFI projects provide more accountability, and arguably, more value for money (VFM) than conventional procurement for the public (HM Treasury 1995, 2000, 2003a and İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 6

7 2003b). However, recent empirical research in the UK on PFI has indicated its potential limitations for accountability and VFM (Broadbent, Gill and Laughlin, 2004; Edwards, Shaoul, Stafford and Arblaster, 2004; Shaoul, 2005; and Ismail and Pendlebury, 2006) albeit these are based on either published accounts or a limited number of key stakeholders. This paper attempts to partially redress this gap in the literature by presenting an interesting case of the impact of PFI on accountability and VFM in Northern Ireland's education sector. The findings of this research, based on forty two interviews with a wide range of key stakeholders, suggest that stakeholders have different and often conflicting expectations and the actual PFI accountability and VFM benefits are much more obfuscated than those claimed in Government publications. İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 7