Examining the comparability of activity reports of universities

In the past, while the most basic source of information was in financial statements, information users need some descriptive information in order to provide more satisfactory information. This change in the need for information has triggered many parties, especially the law makers. The Public Financial Management and Control Law No. 5018, which has been fulfilled by the Law no. The activity reports, which are one of the most important stages of Performance Based Budgeting, entered into our lives with this law; It is one of the most effective tools of corporate communication in which organizations put forward their past performances and plans and projects for the future. It is a comprehensive report that can provide information users with all kinds of financial and non-financial, past and future information of the enterprise. Financial information in the financial statements becomes more meaningful thanks to the annual reports. Therefore, annual reports are regarded as one of the most effective sources of communication. In order to examine whether the activity reports, which become important with this feature, have been prepared in the desired qualifications, state universities, which is one of the institutions obliged to prepare activity reports, constitute the scope of the study. In this study, content analysis of the activity reports of the universities determined by easy sampling method was performed. In the comparison of the activity reports of the universities established before and after the law, it was determined that the activity reports prepared by the universities established before the law were prepared in terms of content and quality according to the newly established universities.