Public Accounting Reform from Institutional Theory Perspectives: Case of Turkey

In the literature, it is often found that institutional theory is used as the theoretical framework to explain the development and application of accounting. By means of these studies, it becomes easier to understand accounting as a social and political activity within itself and thus to be able to understand the economic, institutional, political and social environment of the turnover of the practices. In this regard, the main aim of this study is to explain the development of the public accounting system in Turkey with the help of institutional theory. Thus, it is aimed to explain all the dynamics that provide the institutionalization of state account in the national sense, together with the economic, political and social processes of the period in question. It is revealed that the regulatory arrangements directly contribute to the institutionalization of a field, and as a result, how the public organizations directly contribute to the institutionalization process

An assessment of regulation, education practices and socio-economic perceptions of non-native aquatic species in the Balkans

Alongside climate change, the introduction of non-native species (NNS) is widely recognized as one of the main threats to aquatic biodiversity and human wellbeing. Non-native species and biodiversity are generally low priority issues on the political agendas of many countries, particularly in European countries outside the European Union (EU). The objectives and tasks of this study were to address the policy regulation, education level, education practices, and socioeconomic perceptions of NNS in the Balkans. A questionnaire-based survey was conducted in Albania, Bosnia and Herzegovina, Montenegro, North Macedonia and Turkey (Balkan EU candidate and potential candidate members), in Croatia and Greece (Balkan EU Member States) and Italy (non-Balkan EU Member State). The EU Alien Regulation (1143/2014) concerning NNS is implemented in EU Member States and Montenegro, whereas Albania, Bosnia and Herzegovina and Turkey have not reported specific policy regulations for NNS. Permanent monitoring programmes specifically designed for NNS have not yet been established in the EU Member States. Most countries tackle the issue of NNS through educational activities as part of specific projects. Education level is indicative of the implementation of NNS policy regulation, and efforts are needed for the proper development of relative study programmes. Public awareness and educational preparedness concerning NNS in the Balkans were identified as poor. Strong programmes for management and education should be developed to increase public awareness to prevent further biodiversity losses in the Balkan region

Educational Governance in Turkey: From the view of New Public Management and New Social Movement Theories- Yeni Kamu Yönetimi ve Yeni Sosyal Hareketler Teorileri Perspektifinden Türkiye’de Eğitim Yönetişimi

New Public Management (NPM) and New Social Movement (NSM) theories emerged as a response to sociopolitical conditions of the 1980s. In order to understand the socio-political and socio-economic transformations in Turkey, it is necessary to focus on NPM and NSM literature together. More importantly, in the age of NPM and NSM it is vital to understand the development process of education, and its importance as a tool which has been used to create social capital in Turkey, since this paper aims to answer the following questions: How is it possible to explain increasing religiosity in education in secular Turkey? How does NPM open up opportunity spaces in the governance of education? How have NSMs become involved in the resourcing of education? How have NSMs redefined educational governance? This paper will attempt to show the importance of education for all governments from the beginning of the Turkish Republic, the Turkish governments used education as a tool for spreading their political ideology. So there have been various implementations from secularist policies to Islamist militarist policies in the Turkish education system. After giving some information about educational policies, which have been shaped around secularism, militarism and Islamism, the second section will show the interaction between education and New Public Management (NPM). By doing a primary and secondary literature review, this paper will first discuss the neoliberal changes that happened between the 1980s and 2000s, and secondly, will indicate how NPM agendas transformed education from a social service to the private service