TÜRKÇE
ENGLISH
Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (MASTER) (WITH THESIS) | |
| Code | PF743 |
| Name | Public Financial Management and Audity |
| Term | 2024-2025 Academic Year |
| Term | Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. ZUHAL ERGEN |
| Course Instructor |
Prof. Dr. ZUHAL ERGEN
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
TIt is aimed to make a detailed analysis about the content, actors and structure of public financial management in Turkey. It is also aimed to research and discuss the budget control process in Turkey.udget process.
Course Content
Public financial management, which is also defined as the organization of financial events to meet the public needs of the society, covers the issues of the budget system, public accounting and financial auditing, and developments in these areas.
Course Precondition
no prerequisites
Resources
5018 sayılı KMYKK, Bütçe Hukuku; Öner, Kesik, Erdoğan. Kamu Bütçesi; F. Altuğ.
Notes
Devlet Bütçesi; Kamil Tüğen
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | It can handle the expansion of public financial management in Turkey. |
| LO02 | Learns the elements and functions of public financial management |
| LO03 | Students gain ability of appraising daily budgeting applications. |
| LO04 | Student have vision related to comparation of international budgeting systems. |
| LO05 | Comment on the concept and methodology of auditing. |
| LO06 | Has knowledge about the importance and functions of public financial audit. |
| LO07 | Learns the duties and authorities of public financial audit units in Turkey. |
| LO08 | Comment on the structure of public financial control in developed and developing countries. |
| LO09 | Defines public loss resulting from public activities. |
| LO10 | Knows how to compensate the resulting public damage in the face of the law. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | To have advanced theoretical and practical knowledge in the field of finance, economics and public policy | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Makes comparative analyses of different schools of economics and fiscal approaches | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Analyses the discipline of finance from an interdisciplinary perspective by associating it with fields such as law, economics, public administration, business administration and accounting. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Analyses the numerical and statistical data obtained in the field of Finance by using contemporary communication tools, methods and processes | 3 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | To be aware of the necessity of lifelong learning and to evaluate the current developments in the field | |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Leads academic or professional studies in the field of finance | 4 |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to produce effective solutions by transforming academic and professional knowledge into practical applications in the field of finance | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Evaluates the legislation by being aware of the legal regulations related to financial events | 4 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses the necessary level of computer software and information and communication technologies in the professional field | 3 |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to systematically transfer the original researches prepared in the field of finance to the groups in and out of the field in written, oral and visual form by using scientific research methods. | 3 |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses Turkish and at least one foreign language in accordance with the requirements of academic life and business life | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | To have social, scientific and ethical values in the stages of collecting, interpreting and announcing the data related to the field of finance. | 4 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | To be aware of social, scientific and professional ethical values and to act accordingly |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | General principles of public financial management | Reading related books and article sections | Öğretim Yöntemleri: Anlatım, Tartışma |
| 2 | The principles of the new Public Financial Management approach | Reading related books and article sections | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | Public financial management and organizations in Turkey | Reading related books and article sections | Öğretim Yöntemleri: Anlatım |
| 4 | Organizations within the scope of Central Government | Reading related books and article sections | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 5 | Social Security Institutions, Local Administrations, State Economic Enterprises | Reading related books and article sections | Öğretim Yöntemleri: Tartışma |
| 6 | Revolving Funds, Extra Budgetary Funds | Reading related books and article sections | Öğretim Yöntemleri: Anlatım, Gösteri |
| 7 | Actors in Public Financial Management | Reading related books and article sections | Öğretim Yöntemleri: Anlatım, Tartışma |
| 8 | Mid-Term Exam | Mid Term Exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Ministries | Reading related books and article sections | Öğretim Yöntemleri: Anlatım |
| 10 | Multi-year Budgeting in Public Financial Management | Reading related books and article sections | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 11 | Performance Budgeting system based on strategic planning and Analytical budget classification | Reading related books and article sections | Öğretim Yöntemleri: Anlatım, Gösteri, Grup Çalışması |
| 12 | Performance Budgeting system based on strategic planning | Reading related books and article sections | Öğretim Yöntemleri: Anlatım, Tartışma |
| 13 | Preparing the budget | Reading related books and article sections | Öğretim Yöntemleri: Anlatım |
| 14 | Application of budget | Reading related books and article sections | Öğretim Yöntemleri: Anlatım |
| 15 | Budget audit | Reading related books and article sections | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Term Exams | Öğretim Yöntemleri: Bireysel Çalışma |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||