Readability analysis of laws related to public financial responsibility and state budget: A comparison of selected countries

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dc.authorscopusid57224636723en_US
dc.authorwosidKFS-1642-2024en_US
dc.contributor.authorGüngör Göksu, Gonca
dc.contributor.authorDumlupınar, Serdar
dc.date.accessioned2025-02-05T08:35:43Z
dc.date.available2025-02-05T08:35:43Z
dc.date.issued2021en_US
dc.departmentFakülteler, Biga İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümüen_US
dc.description.abstractIn this study, various acts including regulations of public financial management, fiscal responsibility, and state budget in the selected six countries were subjected to different readability tests, and an international comparison was made. The fiscal responsibility act of six countries-Turkey, the UK, India, Australia, Canada, and Pakistan-were included in the study and analyzed. Each country was analyzed under its official language. Since English is an official language of all of the countries except for Turkey, the authors have evaluated the fiscal responsibility acts of these countries using the following readability tests: Flesch Reading Ease, Flesch-Kincaid, Gunning-Fog, and Dale-Chall. Additionally, Public Financial Management and Control Law No. 5018 approved in Turkey was analyzed by the Ateşman Readability Test which was uniquely designed for Turkish grammar rules. The acts discussed in the study were analyzed not only as a whole but also in parts and subsections. According to the results of the study, the levels of readability of the existing laws in most of the selected countries are very difficult to understand for a university graduate. However, when the readability level of the British Budget Responsibility and National Audit Act tested as parts and subsections and a whole, it was rated at a level a university student could understand. This study analyses the readability and intelligibility of acts related to fiscal responsibility and the state budget in six selected countries, adopting Anglo-Saxon public administration model and making an inter-country evaluation. Since it is important that citizens have enough information about legislation for a citizenoriented understanding, a legislation system that is understood by the larger part of the society is essential.en_US
dc.identifier.citationGöksu, G.G., Dumlupınar, S. (2021). "Readability Analysis of Laws Related to Public Financial Responsibility and State Budget: A Comparison of Selected Countries", Grima, S. and Boztepe, E. (Ed.) Contemporary Issues in Public Sector Accounting and Auditing (Contemporary Studies in Economic and Financial Analysis, Vol. 105), Emerald Publishing Limited, Leeds, pp. 91-112. https://doi.org/10.1108/S1569-375920200000105007en_US
dc.identifier.doi10.1108/S1569-375920200000105007en_US
dc.identifier.endpage112en_US
dc.identifier.isbn9781839095085
dc.identifier.isbn9781839095092
dc.identifier.issn1569-3759
dc.identifier.scopus2-s2.0-85108082896en_US
dc.identifier.scopusqualityQ3
dc.identifier.startpage91en_US
dc.identifier.urihttps://doi.org/10.1108/S1569-375920200000105007
dc.identifier.urihttps://hdl.handle.net/20.500.12428/29539
dc.identifier.volume105en_US
dc.identifier.wosWOS:000844033900007en_US
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.institutionauthorDumlupınar, Serdar
dc.institutionauthorid0000-0002-3146-5076
dc.language.isoengen_US
dc.publisherEmerald Group Holdings Ltd.en_US
dc.relation.ispartofContemporary Studies in Economic and Financial Analysisen_US
dc.relation.ispartofContemporary Issues in Public Sector Accounting and Auditing
dc.relation.publicationcategoryKitap Bölümü - Uluslararasıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectAustraliaen_US
dc.subjectCanadaen_US
dc.subjectFiscal responsibility acten_US
dc.subjectIndiaen_US
dc.subjectPakistanen_US
dc.subjectReadability analysisen_US
dc.subjectThe UKen_US
dc.subjectTurkeyen_US
dc.titleReadability analysis of laws related to public financial responsibility and state budget: A comparison of selected countriesen_US
dc.typeBook Chapter

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