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G7 Grubu Ülkelerin Bütçe Şeffaflığı Performanslarının Analizi: MEREC Tabanlı PIV Yöntemi İle Bir Uygulama

Yıl 2023, , 323 - 340, 29.12.2023

Furkan Fahri Altıntaş

https://doi.org/10.52791/aksarayiibd.1230689
Cited By: 2

Öz

Özellikle büyük ekonomilerin bütçe şeffaflığına ilişkin stratejileri ve faaliyetleri küresel ekonomiyi etkileyebilmektedir. Dolayısıyla büyük ekonomilerin bütçe şeffaflığı kabiliyetlerinin analizi büyük önem arz etmektedir. Bu bağlamda araştırmada dünyanın en büyük ekonomilerine sahip olan G7 ülkelerinin bütçe şeffaflığı performanslarının ölçümü 2017, 2019 ve 2021 yıllarına ait Şeffaf Bütçe Endeksi (Open Budget Index-OBI) raporlarına ait verileri ile MEREC tabanlı PIV çok kriterli karar yöntemi (ÇKKV) ile sağlanmıştır. Bulgulara göre ilk olarak MEREC yöntemi kapsamında ülkelerin bütçe şeffaflığı açısından en önemli yılın 2019 yılı olduğu gözlenmiştir. İkinci olarak ise MEREC tabanlı PIV yöntemi ile ülkelerin bütçe şeffaflığı performansları İtalya, İngiltere, Fransa, Almanya, ABD, Japonya ve Kanada olarak sıralanmıştır. Bunun yanında, Japonya ve Kanada’nın diğer ülkelere göre bütçe şeffaflığı performanslarının daha az ve ortalama bütçe şeffaflığı performans değerinden düşük olduğu gözlenmiştir. Bu sonuçlara göre, özellikle Japonya ve Kanada’nın küresel ekonomiye katkılarının daha fazla olması için bütçe şeffaflığı performanslarını artırmaları gerektiği değerlendirilmiştir. Üçüncü olarak ise yöntem açısından duyarlılık ve korelâsyon analizlerine göre ülkelerin bütçe şeffaflığı performanslarının OBI kapsamında MEREC tabanlı PIV yöntemine göre ölçülebileceği sonucuna ulaşılmıştır.

Anahtar Kelimeler

Bütçe Şeffaflığı MEREC MEREC tabanlı PIV Open Budget MEREC based PIV

Kaynakça

  • Akın, N. G. (2022). İşletmelerin bütünleşik MEREC ve MAIRCA Yöntemi ile performanslarının değerlendirilmesi. (Ed. M. Yücenurşen), sosyal, beşeri ve idari bilimler (19-37). İstanbul: Eğitim Yayınevi.
  • Albassam, B. (2015). The influence of budget transparency on quality of governance. Journal of Law and Governance, 10(3), 97-116.
  • Amiri, H., Toussi, A., Karim, M. H., & Javanmard, R. (2017). Impact of economic transparency on economic growth in the middle east countries. International Journal of Business and Development Studies, 9(2), 115-138.
  • Ayçin, E. ve Arsu, T. (2022). Sosyal gelişme endeksine göre ülkelerin değerlendirilmesi: MEREC ve MARCOS Yöntemleri ile Bir Uygulama. İzmir Yönetim Dergisi, 2(2), 75-88.
  • Aydın, E. ve Şeker, M. (2022). Bütçe şeffaflığı ve Türkiye. Maliye Çalışmaları Dergisi (67), 47-66.
  • Benito, B., & Bastida, F. (2009). Budget transparency, fiscal performance, and political turnout: An international. Public Administration Review, 63(3), 403-417.
  • Brun-Martos, M., & Lapsley, I. (2016). Democracy, governmentality and transparency: Participatory budgeting in action. Public Management Review, 18, 1-24.
  • Cankaya, Ş. (2014). Mali şeffaflık ve hesap verebilirlik. Sayıştay Dergisi (94), 143-146.
  • Carlitz, R. (2013). Improving transparency and accountability in the budget process: An assessment of recent initiatives. Development Policy Rewier, 31(1), 49-67.
  • CEPA. (2019). Budget transparency. New York: United Nations.
  • Chen, C., & Neshkova, M. (2019). The effect of fiscal transparency on corruption: A panel cross-country analysis. WILEY Public Administration, 1-19. doi: 10.1111/padm.12620.
  • Cicatiello, L., Simone, E., Ercolano, S., & Gaeta, G. L. (2021). Assessing the impact of fiscal transparency on FDI inflows. Socio-Economic Planning Sciences, 21, 1-10.
  • Cicatiello, L., Simone, E., Ercolano, S., & Gaeta, G. L. (2021). Assessing the impact of fiscal transparency on FDI inflows. Socio-Economic Planning Sciences, 73, 1-10.
  • Cimpoerua, M. V., & Cimpoeru, V. (2015). Budgetary transparency – an improving factor for corruption. Procedia Economics and Finance, 27, 579–586.
  • Cuadrado-Ballesteros, B., & Bisogno, M. (2022). Budget transparency and financial sustainability. Journal of Public Budgeting, Accounting & Financial Management, 34(6), 210-234.
  • Dibo, M. (2021). Bütçe şeffaflığı ve mali disiplin: Yükselen ekonomiler üzerine bir değerlendirme. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi (69), 107-120.
  • Dikmen, S. ve Çiçek, H. G. (2019). Yasama organının bütçe gözetim işlevi ve mali saydamlık arasındaki ilişkinin ekonometrik bir analizi. SİYASAL: Journal of Political Sciences, 28(2), 181–205.
  • Drabek, Z., & Payne, W. (2002). The impact of transparency on foreign direct investment. Journal of Economic Integration, 17(4), 777-810.
  • Dülger, C. (2007). Türkiye'de bütçe saydamlığı ve bütçe saydamlığı algılama düzeyinin ölçülmesi. (Yayınlanmamış Doktora Tezi, Anadolu Üniversitesi, Ssoyal Bilimler Enstitüsü, Eskişehir.
  • Esenaliev, D., & Kisunko, G. (2015). Local budget transparency and participation. World Bank Group, Governance Global Practice Group (Policy Research Working Paper 7154), 1-25.
  • Fomina, J., & Vynnychenko, N. (2017). Fiscal transparency: Cross-country comparisons. Business Ethics and Leadership, 1(2), 39-46.
  • Fölscher, A. (2010). Budget transparency new frontiers in transparency and accountability. London: Open Society Foundation.
  • Friedman, J. (2016). Budget Accountability Systems: What the Open Budget Survey Shows about Countries in the Asia and Pacific Region. The Governance Brief, 27, 1-11.
  • Gigovič, L., Pamučar, D., Bajič, Z., & Milicevič, M. (2016). The combination of expert judgment and GIS-MAIRCA analysis for the selection of sites for ammunition depots. Sustainability, 8(232), 1-30.
  • Gootjes, B., & Haan, J. (2021). Do fiscal rules need budget transparency to be effective?. European Journal of Political Economy, 1-23. doi:https://doi.org/10.1016/j.ejpoleco.2022.102210.
  • Goswami, S. S., Mohanty, S. K., & Behera, D. K. (2022). Selection of a green renewable energy source in india with the help of MEREC integrated piv mcdm tool. Materials Today: Proceedings, 52, 1153–1160.
  • Gündoğdu, H. G. ve Aytekin, A. (2022). İklim değişikliği, sürdürülebilir şehirler ve topluluklar bağlamında çok kriterli bir değerlendirme. İNSAN & İNSAN, 9(33), 33-52.
  • Harnovinsah, A.-H. Y., & Erlina, M. I. (2020). Effect of accountability, transparency and supervision on budget performance. Utopía y Praxis Latinoamericana, 25(7), 130-142.
  • Harrison, T. M., & Sayogo, D. S. (2014). Transparency, participation, and accountability practices in open government: A comparative study. Government Information Quarterly, 31, 513–525.
  • Hasibuan, D. H., & Khomsiyah, T. (2020). The effect of legislative oversight budget transparency, and internal auditor quality on local government performance with total asset moderation: a case study in Indonesia. Academy of Accounting and Financial Studies Journal, 24(6), 1-13.
  • Heald, D. (2012). Why is transparency about public expenditure so elusive?. International Review of Administrative Sciences, 78(1), 30-49.
  • IBP. (2017). Open Budget Survey 2017. Washington: International budget partnership.
  • IBP. (2019). Open Budget Survey 2019. Washington: International budget partnership.
  • IBP. (2021). Open Budget Survey 2021. Washington: International budget partnership.
  • IMF. (2008). International monetary fund hand book. Washington: International Monetary Fund.
  • Ivanović, B., Saha, A., Stević, Ž., Puška, A., & Zavadskas, E. K. (2022). Selection of Truck mixer concrete pump using novel MEREC DNMARCOS model. Archives of Civil and Mechanical Engineering, 22(173), 1-21.
  • Jahan, F., Soni, M., Wakeel, S., Ahmad, S., & Bingöl, S. (2022). Selection of automotive brake material using different MCDM techniques and their comparisons. Journal of Engineering Science and Technology Review, 15(1), 24-33.
  • Jung, H. (2022). Online Open Budget: The effects of budget transparency on budget efficiency. public finance review, 50(1), 91-119.
  • Kalita, K., Madhu, S., Ramachandran, M., Chakraborty, S., & Ghadai, R. K. (2022). Experimental investigation and parametric optimization of amilling process using multi-criteria decision making methods: A comparative analysis. International Journal on Interactive Design and Manufacturing (IJIDeM), 1-15. doi:https://doi.org/10.1007/s12008-022-00973-3.
  • IMF. (2018). Fiscal Transparency Handbook. Washington: International Monetary Fund.
  • Kayalıdere, G. ve Mastar Özcan, P. (2014). Bütçe saydamlığı ve ekonomik özgürlüğün yolsuzluk üzerindeki etkisi. Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, 28(2), 219-234.
  • Kayapınar Kaya, S., Ayçin, E., & Pamucar, D. (2022). Evaluation of social factors within the circular economy concept for european countries. Central European Journal of Operations Research, 1-36. doi:https://doi.org/10.1007/s10100-022-00800-w
  • Keshavarz-Ghorabaee, M., Amiri, M., Zavadskas, E. K., Turskis, Z., & Antucheviciene, J. (2021). Determination of objective weights using a new method based on the removal effects of criteria (MEREC). Symmetry, 13, 1-20.
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Analysis of Budget Transparency Performances of G7 Group Countries: An Application with MEREC-based PIV Method

Yıl 2023, , 323 - 340, 29.12.2023

Furkan Fahri Altıntaş

https://doi.org/10.52791/aksarayiibd.1230689
Cited By: 2

Öz

In particular, strategies and activities of major economies regarding budget transparency can affect global economy. Therefore, analysis of budget transparency capabilities of large economies is of great importance. In this context, budget transparency performances of G7 countries, which have the world's largest economies, were measured in research with data of Open Budget Index (OBI) reports for years 2017, 2019 and 2021, and MEREC-based PIV multi-criteria decision method (MCDM). According to findings, it was observed that the most important year in terms of budget transparency of countries within scope of MEREC method was 2019. Secondly, with MEREC-based PIV method, budget transparency performances of countries were listed as Italy, England, France, Germany, USA, Japan and Canada. In addition, it has been observed that budget transparency performance of Japan and Canada is lower and lower than average budget transparency performance value compared to other countries. According to these results, it was evaluated that especially Japan and Canada should increase their budget transparency performances to contribute more to global economy. Thirdly, according to sensitivity and correlation analyzes in terms of method, it was concluded that budget transparency performances of countries can be measured according to t MEREC-based PIV method within scope of OBI.

Anahtar Kelimeler

Open Budget MEREC based PIV MEREC

Kaynakça

  • Akın, N. G. (2022). İşletmelerin bütünleşik MEREC ve MAIRCA Yöntemi ile performanslarının değerlendirilmesi. (Ed. M. Yücenurşen), sosyal, beşeri ve idari bilimler (19-37). İstanbul: Eğitim Yayınevi.
  • Albassam, B. (2015). The influence of budget transparency on quality of governance. Journal of Law and Governance, 10(3), 97-116.
  • Amiri, H., Toussi, A., Karim, M. H., & Javanmard, R. (2017). Impact of economic transparency on economic growth in the middle east countries. International Journal of Business and Development Studies, 9(2), 115-138.
  • Ayçin, E. ve Arsu, T. (2022). Sosyal gelişme endeksine göre ülkelerin değerlendirilmesi: MEREC ve MARCOS Yöntemleri ile Bir Uygulama. İzmir Yönetim Dergisi, 2(2), 75-88.
  • Aydın, E. ve Şeker, M. (2022). Bütçe şeffaflığı ve Türkiye. Maliye Çalışmaları Dergisi (67), 47-66.
  • Benito, B., & Bastida, F. (2009). Budget transparency, fiscal performance, and political turnout: An international. Public Administration Review, 63(3), 403-417.
  • Brun-Martos, M., & Lapsley, I. (2016). Democracy, governmentality and transparency: Participatory budgeting in action. Public Management Review, 18, 1-24.
  • Cankaya, Ş. (2014). Mali şeffaflık ve hesap verebilirlik. Sayıştay Dergisi (94), 143-146.
  • Carlitz, R. (2013). Improving transparency and accountability in the budget process: An assessment of recent initiatives. Development Policy Rewier, 31(1), 49-67.
  • CEPA. (2019). Budget transparency. New York: United Nations.
  • Chen, C., & Neshkova, M. (2019). The effect of fiscal transparency on corruption: A panel cross-country analysis. WILEY Public Administration, 1-19. doi: 10.1111/padm.12620.
  • Cicatiello, L., Simone, E., Ercolano, S., & Gaeta, G. L. (2021). Assessing the impact of fiscal transparency on FDI inflows. Socio-Economic Planning Sciences, 21, 1-10.
  • Cicatiello, L., Simone, E., Ercolano, S., & Gaeta, G. L. (2021). Assessing the impact of fiscal transparency on FDI inflows. Socio-Economic Planning Sciences, 73, 1-10.
  • Cimpoerua, M. V., & Cimpoeru, V. (2015). Budgetary transparency – an improving factor for corruption. Procedia Economics and Finance, 27, 579–586.
  • Cuadrado-Ballesteros, B., & Bisogno, M. (2022). Budget transparency and financial sustainability. Journal of Public Budgeting, Accounting & Financial Management, 34(6), 210-234.
  • Dibo, M. (2021). Bütçe şeffaflığı ve mali disiplin: Yükselen ekonomiler üzerine bir değerlendirme. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi (69), 107-120.
  • Dikmen, S. ve Çiçek, H. G. (2019). Yasama organının bütçe gözetim işlevi ve mali saydamlık arasındaki ilişkinin ekonometrik bir analizi. SİYASAL: Journal of Political Sciences, 28(2), 181–205.
  • Drabek, Z., & Payne, W. (2002). The impact of transparency on foreign direct investment. Journal of Economic Integration, 17(4), 777-810.
  • Dülger, C. (2007). Türkiye'de bütçe saydamlığı ve bütçe saydamlığı algılama düzeyinin ölçülmesi. (Yayınlanmamış Doktora Tezi, Anadolu Üniversitesi, Ssoyal Bilimler Enstitüsü, Eskişehir.
  • Esenaliev, D., & Kisunko, G. (2015). Local budget transparency and participation. World Bank Group, Governance Global Practice Group (Policy Research Working Paper 7154), 1-25.
  • Fomina, J., & Vynnychenko, N. (2017). Fiscal transparency: Cross-country comparisons. Business Ethics and Leadership, 1(2), 39-46.
  • Fölscher, A. (2010). Budget transparency new frontiers in transparency and accountability. London: Open Society Foundation.
  • Friedman, J. (2016). Budget Accountability Systems: What the Open Budget Survey Shows about Countries in the Asia and Pacific Region. The Governance Brief, 27, 1-11.
  • Gigovič, L., Pamučar, D., Bajič, Z., & Milicevič, M. (2016). The combination of expert judgment and GIS-MAIRCA analysis for the selection of sites for ammunition depots. Sustainability, 8(232), 1-30.
  • Gootjes, B., & Haan, J. (2021). Do fiscal rules need budget transparency to be effective?. European Journal of Political Economy, 1-23. doi:https://doi.org/10.1016/j.ejpoleco.2022.102210.
  • Goswami, S. S., Mohanty, S. K., & Behera, D. K. (2022). Selection of a green renewable energy source in india with the help of MEREC integrated piv mcdm tool. Materials Today: Proceedings, 52, 1153–1160.
  • Gündoğdu, H. G. ve Aytekin, A. (2022). İklim değişikliği, sürdürülebilir şehirler ve topluluklar bağlamında çok kriterli bir değerlendirme. İNSAN & İNSAN, 9(33), 33-52.
  • Harnovinsah, A.-H. Y., & Erlina, M. I. (2020). Effect of accountability, transparency and supervision on budget performance. Utopía y Praxis Latinoamericana, 25(7), 130-142.
  • Harrison, T. M., & Sayogo, D. S. (2014). Transparency, participation, and accountability practices in open government: A comparative study. Government Information Quarterly, 31, 513–525.
  • Hasibuan, D. H., & Khomsiyah, T. (2020). The effect of legislative oversight budget transparency, and internal auditor quality on local government performance with total asset moderation: a case study in Indonesia. Academy of Accounting and Financial Studies Journal, 24(6), 1-13.
  • Heald, D. (2012). Why is transparency about public expenditure so elusive?. International Review of Administrative Sciences, 78(1), 30-49.
  • IBP. (2017). Open Budget Survey 2017. Washington: International budget partnership.
  • IBP. (2019). Open Budget Survey 2019. Washington: International budget partnership.
  • IBP. (2021). Open Budget Survey 2021. Washington: International budget partnership.
  • IMF. (2008). International monetary fund hand book. Washington: International Monetary Fund.
  • Ivanović, B., Saha, A., Stević, Ž., Puška, A., & Zavadskas, E. K. (2022). Selection of Truck mixer concrete pump using novel MEREC DNMARCOS model. Archives of Civil and Mechanical Engineering, 22(173), 1-21.
  • Jahan, F., Soni, M., Wakeel, S., Ahmad, S., & Bingöl, S. (2022). Selection of automotive brake material using different MCDM techniques and their comparisons. Journal of Engineering Science and Technology Review, 15(1), 24-33.
  • Jung, H. (2022). Online Open Budget: The effects of budget transparency on budget efficiency. public finance review, 50(1), 91-119.
  • Kalita, K., Madhu, S., Ramachandran, M., Chakraborty, S., & Ghadai, R. K. (2022). Experimental investigation and parametric optimization of amilling process using multi-criteria decision making methods: A comparative analysis. International Journal on Interactive Design and Manufacturing (IJIDeM), 1-15. doi:https://doi.org/10.1007/s12008-022-00973-3.
  • IMF. (2018). Fiscal Transparency Handbook. Washington: International Monetary Fund.
  • Kayalıdere, G. ve Mastar Özcan, P. (2014). Bütçe saydamlığı ve ekonomik özgürlüğün yolsuzluk üzerindeki etkisi. Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, 28(2), 219-234.
  • Kayapınar Kaya, S., Ayçin, E., & Pamucar, D. (2022). Evaluation of social factors within the circular economy concept for european countries. Central European Journal of Operations Research, 1-36. doi:https://doi.org/10.1007/s10100-022-00800-w
  • Keshavarz-Ghorabaee, M., Amiri, M., Zavadskas, E. K., Turskis, Z., & Antucheviciene, J. (2021). Determination of objective weights using a new method based on the removal effects of criteria (MEREC). Symmetry, 13, 1-20.
  • Keyifli, N. (2021). Yasama organının bütçe gözetiminin bütçe saydamlığı üzerindeki etkisi: Gelişmekte olan ülkeler üzerine ampirik bir analiz. Sayıştay Dergisi, 32(120), 59-87.
  • Khagram, S., Renzio, P., & Fung, a. (2013). overview and synthesis: The political economy of fiscal transparency, participation, and accountability around the world. S. Khagram, A. Fung, & P. d. Renzio içinde, Open budgets: the political economy of transparency, participation, and accountability (1-50). Washington: Brookings Institution Press.
  • Klun, M., Benčina, J., & Umek, L. (2019). Online Budget transparency index and its determinants in slovenian municipalities. Public Finance Quarterly, 3, 393-493.
  • Koçdemir, M. ve Yılmaz, H. H. (2020). Kamu Mali yönetiminde bütçe saydamlığı ve yolsuzluk ilişkisi: Açık bütçe endeksi ve yolzuluk algılama endeksi üzerinden bir analiz. Sayıştay Dergisi, 33(118), 71-99.
  • Kopits, G., & Craig, J. (1998). Transparency in government operations. Washington: International Monetary Fund.
  • Kuteesa, F., Kavuma, S. N., & Ayesigwa, R. (2021). Access and use of ICT in budget transparency and accountability in local governments. Kampala: ACODE.
  • Lulaj, E. (2019). Transparency and accountability in the public budget, empirical study (Data Analysis) in local governments-municipalities. International Journal of Education and Research, 7(4), 69-86.
  • Mendonça, H. F., & Calafate, V. L. (2021). Lack of fiscal transparency and economic growth expectations: An empirical assessment from a large Emerging Economy. Empirical Economics, 61, 2985–3027.
  • Mishra, A. R., Saha, A., Rani, P., Hezam, I. M., Shrivastava, R., & Smarandache, F. (2022). An integrated decision support framework using single-valued-merec-multimoora for low carbon tourism strategy assessment. IEEE Access, 10, 24411-24432.
  • Mufazzal, S., & Muzakkir, S. M. (2018). A new multi-criterion decision making (MCDM) method based on proximity indexed value for minimizing rank reversals. Computers & Industrial Engineering, 119, 427–438.
  • Nicolalde, J. F., Cabrera, M., Martínez-Gomez, J., Salazar, R. B., & Reyes, E. (2022). Selection of a phase change material for energy storage by multi-criteria decision method regarding the thermal comfort in a vehicle. Journal of Energy Storage, 51, 1-14.
  • OECD. (2017). Practical steps for supporting openness, integrity and accountability in public financial management. Paris: Budget Transparency Toolkit.
  • Prijaković, S. (2022). Impacts of budget transparency on economic and political outcomes a review of emprical evidence. HKJU-CCPA, 22(4), 633–665.
  • Raigar, J., Sharma, V. S., Srivastava, S., Chand, R., & Singh, J. (2020). A decision support system for the selection of an additive manufacturing process using a new hybrid MCDM technique. Sådhanå, 45(101), 1-14.
  • Ríos, A.-M., Bastida, F., & Benito, B. (2014). Budget transparency and legislative budgetary oversight: An international approach. American Review of Public Administration, 1-23. doi: 10.1177/0275074014565020.
  • Rodriguez-Bolivar, M. P., Navarro-Galera, A., Alcaide-Munoz, L., & Lopez-Subires, M. D. (2014). Factors influencing local government financial sustainability: An empirical study. Lex Localis, 12(1), 31-54.
  • Sedmihradská, L., & Haas, J. (2012). Budget transparency and fiscal performance: Do open budgets matter? ACTAVSFS, 7, 109-22.
  • Selen, U., & Taytak, M. (2017). Türkiye’de bütçenin yasama organı tarafından denetimi ve sayıştay’ın konumu. Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi, 19(1), 193-223.
  • Shanmugasundar, G., Sapkota, G., Cep, R., & Kalita, K. (2022). Application of MEREC in multi-criteria selection of optimal spray-painting robot. Processes, 10, 1-16.
  • Stanić, B. (2018). Determinants of subnational budget/fiscal transparency: A review of empirical evidence. Public Sector Economics, 42(4), 449-486.
  • Teig, M. (2006). Fiscal transparency and economic growth. Bamberg: Bamberg University.
  • Toslak, M., Aktürk, B., & Ulutaş, A. (2022). MEREC ve WEDBA Yöntemleri ile bir lojistik firmasının yıllara göre performansının değerlendirilmesi. Avrupa Bilim ve Teknoloji Dergisi (33), 363-372.
  • Türker, O. (2018). Kamu harcamalarinin dış ticaret üzerindeki etkisi: G7 ülkeleri örneği. Sosyal Bilimler Dergisi (27), 141-156.
  • Ulutaş, A. (2020). MAUT yönteminin MOOSRA ve ROV yöntemleri ile karşılaştırılması. Sivas Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 21(2), 258-266.
  • Wakeel, S., Bingöl, S., Ahmad, S., Bashir, M., Emamat, M., Ding, Z., et al. (2021). A new hybrid LGPMBWM-PIV method for automotive material selection. Informatica, 45, 105–115.
  • Yıldız, F., Sağdıç, E. N., & Tuncer, G. (2017). Budgetary transparency, e-government and corruption: new evidence from panel data approach. ECOFORUM, 6(1), 1-7.
  • Yu, Y., Wu, S., Yu, J., Chen, H., Zeng, Q., Xu, Y., et al. (2022). An integrated MCDM framework based on interval 2-tuple linguistic: A case of offshore wind farm site selection in China. Process Safety and Environmental Protection, 164, 613–628.
  • Zamiela, C., Hossain, N. U., & Jaradat, R. (2022). Enablers of resilience in the healthcare supply chain: A case study of U.S healthcare industry during COVID-19 pandemic. Research in Transportation Economics. 93, 1-16.
  • Zuccolotto, R., & Teixeira, M. A. (2014). Budgetary transparency and democracy: The effectiveness of control institutions. International Business Research, 7(6), 83-96.
  • Zvereva, T., & Taranov, P. (2021). The impact of budget transparency on tax. E3S Web of Conferences(284), 1-10.
Toplam 73 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Araştırma Makalesi
Yazarlar

Furkan Fahri Altıntaş 0000-0002-0161-5862

Yayımlanma Tarihi 29 Aralık 2023
Yayımlandığı Sayı Yıl 2023

Kaynak Göster

APA Altıntaş, F. F. (2023). G7 Grubu Ülkelerin Bütçe Şeffaflığı Performanslarının Analizi: MEREC Tabanlı PIV Yöntemi İle Bir Uygulama. Aksaray Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 15(4), 323-340. https://doi.org/10.52791/aksarayiibd.1230689

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