COURSE SYLLABUS

MODERN BUDGET APPROACHES

1	Course Title:	MODERN BUDGET APPROACHES
2	Course Code:	MLY4204
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	4
6	Semester:	8
7	ECTS Credits Allocated:	5
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. TOLGA DEMİRBAŞ
16	Course Lecturers:	Prof. Dr. Tolga DEMİRBAŞ Prof. Dr. Özhan ÇETİNKAYA Dr. Öğr. Üyesi Halil SERBES
17	Contactinformation of the Course Coordinator:	Prof. Dr. Tolga DEMİRBAŞ E-posta: tolga@uludag.edu.tr Telefon: 0 224 294 11 41 Adres: Uludağ Üniversitesi İİBF Maliye Bölümü A Blok Dekanlık 4. Kat Görükle Kampüsü / BURSA
18	Website:
19	Objective of the Course:	To teach new approaches in the field of public budgeting.
20	Contribution of the Course to Professional Development	It contributes to those who will work as managers and experts in the strategic plan, budget, and financial planning fields of public institutions.

Learning Outcomes:

1	To be able to understand the necessity of transition to modern budget systems;
2	To be able to establish the budget-plan relationship by learning the details of modern budget systems;
3	Learning budget systems applied from past to present in Turkey;
4	Having information about different approaches emerging in the field of budgeting;
5	Learning the feasibility of new approaches in the central and local level in Turkey;
6	Understanding the concept and importance of budget literacy;

22	Course Content:

Week	Theoretical	Practical
1	Traditional Budgeting and Necessity of Modern Approaches
2	Performance Budgeting, Program Budgeting Systems
3	PPBS and Zero Based Budgeting Systems
4	Performance Based Budgeting and Its Components
5	Performance Based Program Budgeting System
6	Analytical Budget Classification and Medium Term Expenditure System
7	Fiscal Discipline and Budgeting Based on Fiscal Rules
8	Social Budget Approach
9	Social Expenditures and Social Municipalism
10	Participatory Budgeting Approach and Implementation
11	Gender Sensitive Budgeting and Its Implementation
12	Environmentally Conscious Budgeting
13	Human Rights Budgeting
14	Citizen Budgeting and Budget Literacy

23	Textbooks, References and/or Other Materials:	Erdoğdu, M. M. (2013). Sosyal Harcamaların Kapsamı ve Türkiye’de Sosyal Bütçe. In F. Altuğ, A. Kesik, & M. Şeker (Eds.), Kamu Bütçesinde Yeni Yaklaşımlar (pp. 53–95). Seçkin Yayıncılık. Falay, N. (1995). Program Bütçe ve Sıfır-Esaslı Bütçe Sistemleri, İstanbul: Filiz Kitabevi. Klatzer, E. (2012). Yerel yönetimlerde toplumsal cinsiyet eşitliği ve bütçeleme kılavuzu. İstanbul: TESEV Yayınları. Lee, R. D., Johnson, R. W., & Joyce, P. G. (2013). Public budgeting systems. Jones & Bartlett Learning. Özcan, G. (2017). Sosyal bütçe anlayışı: Gelir dağılımını sağlamadaki rolü Türkiye analizi, İzmir: Kitapana Yayınları. Sakınç, S., & Bursalıoğlu, S. A. (2014). Bütçelemede Demokratik Bir Değişim: Katılımcı Bütçeleme. Ejovoc (Electronic Journal of Vocational Colleges), 4(1), 1–10. Şahin İpek, E. A. (2018). New Approaches in Public Budgeting. Public Economics and Finance. https://doi.org/10.5772/intechopen.82371 Şeker, M. (2011). Yerel Yönetimlerde Sosyal Bütçeyi İzleme Raporu. TESEV. Şeker, M., & Beynam, H. (2013). Vatandaş Bütçesi ve Uygulama Örnekleri. In F. Altuğ, A. Kesik, & M. Şeker (Eds.), Kamu Bütçesinde Yeni Yaklaşımlar (pp. 221–235). Seçkin Yayıncılık.
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course	Measurement and evaluation is made with multiple choice test questions and written questions
Information	This course is evaluated with a relative evaluation system

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High