The analysis of municipal performance reporting in terms of governmental accounting standards

In the last years, there are a lot of managerial efforts that affect the presentation and distribution of service which is the result of the conditions created by the process of change. Like all the public institutions, municipalities are also in a process of change. One of the most important efforts aimed at adapting the process of change is accepting a performance centered approach. As a result of providing efficiency and effectiveness in municipalities, forming a transparent and accountable structure will be possible through the existence of performance management system in connection with performance reporting.The aim of this study is evaluating performance reports published by municipalities according to the reporting criteria proposed by Governmental Accounting Standards Board and to reveal the factors which are efficient in arranging the quality performance reports determined as a result of the evaluation. The studies carried out in this context indicate that most of the performance reports prepared by the municipalities do not correspond the proposed criteria and the reports that can be said to have quality need development in some parts. In addition to this, the logistics regression analysis shows that the factors that affect the quality performance reporting are population, budget revenue and the length of the report.