KAMU ÇALIŞANLARININ DENETİM ALGISI VE BU ALGININ KURUMSAL İŞLEYİŞE ETKİLERİ: BİR ALAN ARAŞTIRMASI

Özer Elkirmiş

doi:10.33723/rs.1946434

TR EN

KAMU ÇALIŞANLARININ DENETİM ALGISI VE BU ALGININ KURUMSAL İŞLEYİŞE ETKİLERİ: BİR ALAN ARAŞTIRMASI

Abstract

Kamu yönetimi bağlamında denetim kavramı, hesap verebilirliğin sağlanabilmesi, şeffaflığın artırılması ve kurumsal verimliliğin yükseltilmesi açısından temel ve vazgeçilmez bir yönetsel araç olarak önem taşımaktadır. Denetim mekanizmalarının niteliği, çalışanların bu süreçlere ilişkin algıları ve denetimi kontrol veya yaptırım aracı olarak görmekte ve aynı zamanda kurumsal gelişim ve bireysel mesleki yetkinlikleri destekleyen bir süreç olarak değerlendirmeleri, kurumsal performans ve çalışan tutumları üzerinde doğrudan etkiler yaratabilmektedir. Bu açıdan bakıldığı zaman, araştırmanın temel amacı, kamu kurum ve kuruluşlarında görev yapan çalışanların denetim süreçlerine yönelik algı düzeylerini belirlemek ve bu algıların kurumsal performans, işleyiş ve çalışan davranışları üzerindeki etkilerini ortaya koymaktır. Araştırmada veri toplama aracı olarak yapılandırılmış anketler kullanılmış ve nicel araştırma deseni çerçevesinde tanımlayıcı istatistikler, güvenirlik analizleri, bağımsız örneklem t-testi ve tek yönlü varyans analizi (ANOVA) uygulanmıştır. Elde edilen analiz sonuçları incelendiğinde, kamu çalışanlarının önemli bir bölümünün denetim süreçlerini bireysel gelişim, mesleki yeterliliklerin artırılması ve kurumsal hedeflerin desteklenmesi açısından olumlu bir araç olarak değerlendirdiğini göstermektedir. Ayrıca, denetim süreçlerine katılım, şeffaflık ve iletişim odaklı uygulamaların, çalışan motivasyonu, kurumsal bağlılık ve örgütsel verimlilik ile pozitif ilişkiler taşıdığı belirlenmiştir. Araştırmanın bulguları, kamu kurumlarının katılımcı, şeffaf ve iletişim temelli denetim yaklaşımlarını benimsemelerinin kurumsal işleyişin güçlenmesine, yönetsel etkinliğin artmasına ve kamu çalışanlarının mesleki gelişimlerinin desteklenmesine önemli katkılar sağlayacağını göstermektedir.

Keywords

Denetim Algısı, Kamu Çalışanları, Kurumsal İşleyiş, Hesap Verebilirlik

Perceptions of Auditing Among Public Employees and Their Implications for Organizational Functioning: An Empirical Study

Abstract

In the context of public administration, auditing is regarded as a fundamental managerial instrument for ensuring accountability, enhancing transparency, and improving institutional efficiency. The quality of audit mechanisms and employees’ perceptions of these processes significantly influence organizational performance and employee attitudes. In this respect, the primary aim of the study is to determine public employees’ perceptions of auditing processes and to examine the effects of these perceptions on institutional performance, organizational functioning, and employee behaviors. Structured questionnaires were employed as the data collection tool within the framework of a quantitative research design. Descriptive statistics, reliability analyses, independent samples t-tests, and one-way analysis of variance (ANOVA) were conducted to analyze the data. The findings indicate that a considerable proportion of public employees perceive auditing not merely as a control or sanction mechanism, but also as a process that supports individual development, professional competence, and organizational objectives. Furthermore, participation-oriented, transparent, and communication-based auditing practices were found to be positively associated with employee motivation, organizational commitment, and institutional efficiency. The results suggest that adopting participatory and transparency-oriented auditing approaches can strengthen organizational functioning, enhance managerial effectiveness, and contribute to the professional development of public employees.

Keywords

Audit Perception, Public Employees, Organizational Functioning, Accountability

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Details

Primary Language

Turkish

Subjects

Public Administration

Journal Section

Research Article

Authors

Özer Elkirmiş ^*
0000-0002-5147-7031
Türkiye

Publication Date

August 4, 2026

Submission Date

May 7, 2026

Acceptance Date

July 29, 2026

Published in Issue

Year 2026 Volume: 9 Number: 3

DOI

https://doi.org/10.33723/rs.1946434

IZ

https://izlik.org/JA42XP53ED

APA

Elkirmiş, Ö. (2026). KAMU ÇALIŞANLARININ DENETİM ALGISI VE BU ALGININ KURUMSAL İŞLEYİŞE ETKİLERİ: BİR ALAN ARAŞTIRMASI. R&S - Research Studies Anatolia Journal, 9(3), 175-191. https://doi.org/10.33723/rs.1946434

AMA

1.Elkirmiş Ö. KAMU ÇALIŞANLARININ DENETİM ALGISI VE BU ALGININ KURUMSAL İŞLEYİŞE ETKİLERİ: BİR ALAN ARAŞTIRMASI. R&S - Research Studies Anatolia Journal. 2026;9(3):175-191. doi:10.33723/rs.1946434

Chicago

Elkirmiş, Özer. 2026. “KAMU ÇALIŞANLARININ DENETİM ALGISI VE BU ALGININ KURUMSAL İŞLEYİŞE ETKİLERİ: BİR ALAN ARAŞTIRMASI”. R&S - Research Studies Anatolia Journal 9 (3): 175-91. https://doi.org/10.33723/rs.1946434.

EndNote

Elkirmiş Ö (August 1, 2026) KAMU ÇALIŞANLARININ DENETİM ALGISI VE BU ALGININ KURUMSAL İŞLEYİŞE ETKİLERİ: BİR ALAN ARAŞTIRMASI. R&S - Research Studies Anatolia Journal 9 3 175–191.

IEEE

[1]Ö. Elkirmiş, “KAMU ÇALIŞANLARININ DENETİM ALGISI VE BU ALGININ KURUMSAL İŞLEYİŞE ETKİLERİ: BİR ALAN ARAŞTIRMASI”, R&S - Research Studies Anatolia Journal, vol. 9, no. 3, pp. 175–191, Aug. 2026, doi: 10.33723/rs.1946434.

ISNAD

Elkirmiş, Özer. “KAMU ÇALIŞANLARININ DENETİM ALGISI VE BU ALGININ KURUMSAL İŞLEYİŞE ETKİLERİ: BİR ALAN ARAŞTIRMASI”. R&S - Research Studies Anatolia Journal 9/3 (August 1, 2026): 175-191. https://doi.org/10.33723/rs.1946434.

JAMA

1.Elkirmiş Ö. KAMU ÇALIŞANLARININ DENETİM ALGISI VE BU ALGININ KURUMSAL İŞLEYİŞE ETKİLERİ: BİR ALAN ARAŞTIRMASI. R&S - Research Studies Anatolia Journal. 2026;9:175–191.

MLA

Elkirmiş, Özer. “KAMU ÇALIŞANLARININ DENETİM ALGISI VE BU ALGININ KURUMSAL İŞLEYİŞE ETKİLERİ: BİR ALAN ARAŞTIRMASI”. R&S - Research Studies Anatolia Journal, vol. 9, no. 3, Aug. 2026, pp. 175-91, doi:10.33723/rs.1946434.

Vancouver

1.Özer Elkirmiş. KAMU ÇALIŞANLARININ DENETİM ALGISI VE BU ALGININ KURUMSAL İŞLEYİŞE ETKİLERİ: BİR ALAN ARAŞTIRMASI. R&S - Research Studies Anatolia Journal. 2026 Aug. 1;9(3):175-91. doi:10.33723/rs.1946434

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KAMU ÇALIŞANLARININ DENETİM ALGISI VE BU ALGININ KURUMSAL İŞLEYİŞE ETKİLERİ: BİR ALAN ARAŞTIRMASI

KAMU ÇALIŞANLARININ DENETİM ALGISI VE BU ALGININ KURUMSAL İŞLEYİŞE ETKİLERİ: BİR ALAN ARAŞTIRMASI

Abstract

Keywords

Perceptions of Auditing Among Public Employees and Their Implications for Organizational Functioning: An Empirical Study

Abstract

Keywords

References

Details

Primary Language

Subjects

Journal Section

Authors

Publication Date

Submission Date

Acceptance Date

Published in Issue

DOI

IZ

Cite

Aim & Scope

Author Guidelines

Ethical Principles and Publication Policy

Price Policy

Indexes

Citation Indexes

Other Indexes

Journal Boards

CHIEF EDITOR

BOARD OF EDITORS

Advisory Board

Editorial Board

Turkish Language Editor

English Language Editor

Editorial Assistant

Section Editor