Özet:

While the use of successful practices experienced in the private sector in the public sector continues with a great speed worldwide, the understanding of strategic action in this process has evolved in the public sector. Parallel to the world, the concept of strategic governance in Turkey is also used in the public sector and naturally the municipalities are also affected by this process. In this context, the management of the municipalities with a strategic understanding, which are the major service providers of cities, can be considered a good achievement. Today, with the laws prepared on the scale of Turkey, some practices aimed at the understanding of strategic governance have become a mandatory practice beyond the advice in municipalities. However, the current laws and regulations show that the strategic management practices used in the municipalities on the Turkish scale are presented with the aim of ensuring economic-based public financial discipline, rather than developing efficiency, efficiency and locality in activities. In addition, these strategic management practices presented by the municipalities are presented as a general framework application at the level of the mayor, rather than the scale of the administrations that perform the work of the municipalities. Therefore, in order to further improve the understanding of strategic management in municipalities with this study, the implementation of strategic planning, performance management, risk management and internal audit within each department is recommended.