The Impact of Using Open Government Data to Mitigate the Asymmetric Information Problem on Public Financial Audit: Armchair Audit

Year 2024, , 1516 - 1548, 27.09.2024

Ebru Yalçın , Alparslan Abdurrahman Başaran

https://doi.org/10.25295/fsecon.1485690

Abstract

It is necessary to establish transparency and accountability in public financial management in order to mitigate the effects of asymmetric information, which is one of the causes of the principal-agent problem inherent in democracy. The concept of armchair audit, which is the subject of this study, refers to the direct involvement of principals in public financial audit by using open government data, which is the modern-day equivalent of transparency. Since The United Kingdom was one of the first countries to experience the transition from traditional budget audit to armchair audit developments in The United Kingdom have been examined in the study.
Armchair audit activities in The United Kingdom not only increase citizens' knowledge of the budget process but also enable the detection of anomalies and corruption in the budget process using open government data and parliamentary debates, creating public awareness about them. Armchair audit plays an important role in mitigating the asymmetric information problem in The United Kingdom by increasing the public visibility of legislative budget audit tools such as parliamentary debates and parliamentary questions, as well as the interaction between MPs and citizens.

Keywords

Armchair Audit, Open Government, Public Financial Audit, Open Government Data, Budget Right

Asimetrik Bilgi Sorununun Azaltılması İçin Açık Devlet Verilerinin Kullanılmasının Kamu Mali Denetimine Etkisi: Koltuk Denetimi

Abstract

Demokrasiye içkin sorunlardan biri olan asıl-vekil sorununun başlıca sebeplerinden birini teşkil eden asimetrik bilginin etkilerini azaltabilmek için kamu mali yönetiminde şeffaflığın ve hesap verebilirliğin tesis edilmiş olması gerekmektedir. Çalışmaya konu edilen koltuk denetimi kavramı, şeffaflığın günümüzdeki karşılığı olan açık devlet verilerinin kullanılarak asılların doğrudan kamu mali denetimine dahil olmasını ifade etmektedir. Geleneksel bütçe denetiminden koltuk denetimine geçişin ilk tecrübe edildiği ülkelerden biri olduğu için çalışmada Birleşik Krallık’taki gelişmeler incelenmiştir.
Birleşik Krallık’ta koltuk denetimi faaliyetleri, vatandaşların bütçe sürecine ilişkin bilgi düzeyini artırmanın yanı sıra açık devlet verilerinin ve parlamento görüşmelerinin kullanılarak bütçe sürecinde ortaya çıkan anomali ve yolsuzlukların tespit edilmesini ve bunlara ilişkin kamuoyu oluşturulmasını sağlamaktadır. Parlamento görüşmesi, parlamento sorusu gibi yasamanın bütçe denetim araçlarının kamuoyu görünürlüğünün ve vekiller ile vatandaşlar arasındaki etkileşimin artmasına da katkı sağlayan koltuk denetimi, Birleşik Krallık’ta asimetrik bilgi sorununu azaltmakta önemli bir rol oynamaktadır.

Keywords

Koltuk Denetimi, Açık Devlet, Kamu Mali Denetimi, Açık Devlet Verisi, Bütçe Hakkı

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