Budget Systems (MLY504) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Budget Systems MLY504 3 0 0 3 5
Pre-requisite Course(s)
N/A
Course Language Turkish
Course Type N/A
Course Level Social Sciences Master's Degree
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Discussion.
Course Coordinator
Course Lecturer(s)
  • Prof. Dr. Hakkı Hakan Yılmaz
Course Assistants
Course Objectives This course aims to provide doctoral students with information on developing and using the theoretical knowledge on financial management and budget in an analytical framework. Within the scope of the course, the developing and changing face of the public sector will be evaluated comparatively with the reforms and restructuring searches and practices in the financial management systems of the countries.
Course Learning Outcomes The students who succeeded in this course;
  • By establishing the relationship of public financial management and budget theory with public policies, he/she makes strong budget analysis, develops analyzes on public finance and establishes the policy implementation relationship.
  • Gain knowledge of macroeconomic structure and growth theory, including theoretical and country examples, and evaluate economic developments from a theoretical perspective.
  • It uses qualitative and quantitative methods necessary for the analysis of economic, financial, social and institutional events.
Course Content Preparation of the Turkish budget system, implementation, monitoring (internal control and external audit) of the budget and political practice in Turkey, the analysis of the social and economic terms; additional budget and temporary budget applications.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1
2
3
4
5
6
7
8
9
10
11
12
13
14

Sources

Course Book 1. 1. Richard, A. Musgrave and Alan T. Peacock, Theory of Public Finance (Introduction), 1958
2. 2. Adolf Wagner, Three Extracts on Public Finance, 1958
3. 3. Besley, Timothy, (2006), Principal Agents
15. 15. Allen Schick, Reflections on Two Decades of Public Financial Management Reforms (Ed: Marco Cangiano, Teresa Curristine,and Michel Lazare), 2013, Public Financial Management and Its Emerging Architecture, p. 21-77, IMF.
Other Sources 4. 4. Tony B., Elke L.. (2009), “The Changing Context of Public Policy”, Public Management and Governance, Ed. Tony B., Elke L., (2009).
5. 5. Peter M. J., (2009), “The Size and Scope of the Public Sector”, Public Management and Governance, Ed. Tony B., Elke L., (2009).
6. 6. Fölscher, A.,“A Balancing Act: Fiscal Responsibility, Accountability and Power of the Purse”, 2006, OECD Journal on Budgeting Von.6, No.2.
7. 7. Mariana Mazzucato, From Market Fixing to Market-Creating: A new framework for economic policy, 2015
8. 8. Baki Kerimoğlu, Ulusal Ekonominin Sektörel Sınıflandırması ve Ulusal Hesaplarin Konsolidasyonu, Mali Kılavuz 22, Ekim Aralık 2003
9. 9. H. Hakan YILMAZ, (2017), Government, Redistribution and Social Protection UNDP (Unpublished Study)
10. 10. Ersan İlal, Magna Carta, İstanbul Üniversitesi Hukuk Fakültesi Mecmuası, 1968 (http://dergipark.ulakbim.gov.tr/iuhfm/article/viewFile/1023004330/1023003924%20(13.04.2017)
11. 11. Sina Akşin, "Sened-i İttifak İle Magna Carta'nın Karşılaştırılması",Tarih Araştırmaları Dergisi,Cilt 16,sayı 27,s.121, http://dergiler.ankara.edu.tr/dergiler/18/22/83.pdf
12. 12. IMF, GFS 2014, Coverage of the GFS System; EUROSTAT, ESA 2010; COFOG, (UN) 2000
13. 13. OECD, EUROSTAT veri sistemleri
14. 14. Jurgen B., (2009), “Public Management Reforms Across OECD Countries”, Public Management and Governance, Ed. Tony B., Elke L., (2009).
16. 16. Cursitine, T., Flynn, S., In Search of Results: Strengthening Public Sector Performance (Ed: Marco Cangiano, Teresa Curristine,and Michel Lazare), 2013, Public Financial Management and Its Emerging Architecture, p. 225-253, IMF.
17. 17. Matthew Andrews (2006), What Would an Ideal Public Finance Management System Look Like?, Budgeting and Budgetary Institutions World Bank
18. 18. Anwar Shah and Chunli Shen (2006), Primer on Performance Budgeting, Budgeting and Budgetary Institutions, World Bank

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation - -
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments - -
Presentation - -
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 40
Final Exam/Final Jury 1 60
Toplam 2 100
Percentage of Semester Work
Percentage of Final Work 100
Total 100

Course Category

Core Courses X
Major Area Courses
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

# Program Qualifications / Competencies Level of Contribution
1 2 3 4 5
1 Have advanced level of knowledge about the field of Public Finance-Tax in order to gain practical gains.
2 He/she can identify the issues related to Finance-Tax area by considering them within the framework of a method and report and evaluate them from an analytical point of view. X
3 Able to understand, interpret and analyze economic and financial events, equipped with knowledge of certain disciplines, especially economics, business and law
4 Develops policies and strategies for the solution of problems by establishing the cause-effect relationship related to financial and economic problems through theoretical information and current discussions, by making financial analyzes.
5 By establishing the relationship of public financial management and budget theory with public policies, he/she makes strong budget analysis, develops analyzes on public finance and establishes the policy implementation relationship. X
6 Understanding tax theory, learning the legal background, following the developments and gaining a professional competence in tax matters effectively develop it.
7 Have knowledge of accounting systems in private and public institutions and businesses, analyze and interpret the financial and financial structure of businesses with the knowledge and competence gained. X
8 Gain knowledge of macroeconomic structure and growth theory, including theoretical and country examples, and evaluate economic developments from a theoretical perspective.
9 Can use foreign language in financial and economic fields, follow international literature, communicate on professional issues. X
10 By using information technologies, digital developments and common software, it benefits from technological developments in studies specific to its field.
11 It uses qualitative and quantitative methods necessary for the analysis of economic, financial, social and institutional events.
12 While fulfilling its academic and professional responsibilities, the United Nations develops an approach that respects sustainable development goals, fundamental freedoms, disadvantaged groups, the environment, cultural and moral values.

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 3 16 48
Laboratory
Application 2 8 16
Special Course Internship
Field Work
Study Hours Out of Class
Presentation/Seminar Prepration
Project 1 10 10
Report
Homework Assignments 4 6 24
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 10 10
Prepration of Final Exams/Final Jury 1 20 20
Total Workload 128