Modern local government (LG) is seen to have accountability, transparency, participation and good governance as its greatest legacies and achievements and the manifestations of these principles in local governance differ from one country to the next. Local government in Turkey has mostly been perceived and discussed as an administrative issue. Yet since the eighties, the Turkish local government has undergone significant administrative, financial and functional changes. Recent reform processes have shifted the country’s local government from the traditional model towards local governance.