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Çeşitli Ülkelerde İç Denetim-Performans Denetimi İlişkisi ve Türkiye Uygulamasının Değerlendirilmesi

Year 2015, Volume: 22 Issue: 1, 1 - 18, 14.10.2015
https://doi.org/10.18657/yecbu.78627

Abstract

Kamu sektöründe kaynak kullanımı açısından yasallığın ve etkinliğin sağlanması hedefi, denetim şeklinde ifade edilen ve süreç takibini kapsayan bir faaliyeti zorunlu kılmaktadır. Denetim hem kamu kurumlarının kendileri tarafından gerçekleştirilmekte hem de kurum dışı bağımsız bir organ tarafından yürütülebilmektedir. Bu noktada önemli olan durum; ilgili kamu kurumu tarafından yapılan iç denetim ve başka bir kurum tarafından yapılan dış denetim arasında güçlü bir koordinasyonunun sağlanmasıdır. Bu amaçla çeşitli ülkelerde olduğu gibi Türkiye’de de bazı düzenlemeler yapılmıştır. Bununla birlikte, ülkemizde atılması gereken çeşitli adımlar da bulunmaktadır. Bu adımların atılması, ülkemizdeki denetim sürecini bütüncül bir yapıya kavuşturabilecek nitelikte önem arz etmektedir.

References

  • ATAN, M., ÖZGÜR, E., GÜLER, H. (2004), “ Çok Değişkenli İstatistiksel Analizler ve VZA ile İllerin gelişmişlik Düzeylerinin Karşılaştırılması”, Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 6/2, 25-42.
  • BANKER, R.D., COOPER, W.W., SEIFORD, L.M., THRALL, R.M., ZHU, J. (2004), “Returns to Scale in Different DEA Models”, European Journal of Operational Research, Vol. 154, pp. 345-362.
  • BINA, V., CHANTEPIE, P., DEROIN, V., FRANK, G., KOMMEL, K., KOTÝNEK, J., ROBIN, P. (2012), ESSnet-Culture Final Report, Luxembourg: EU.
  • CHANG, H.-C., TING, C.-T., LEE, M.-H. (2012). Evaluating the efficiency of cultural and creative ability of cities in Taiwan. 17th International Conference on Cultural Economics in Kyoto. Kyoto.
  • CHARNES, A., COOPER, W.W., LEWIN, A.Y., SEIFORD, L. M. (1994), Data Envelopment Analysis: Theory, Methodology and Application, Kluwer Academic Publisher, Boston, USA.
  • CHARNES, A., COOPER, W.W., RHODES, E. (1978), “Measuring The Efficiency of Decision Making Units”, European Journal of Operation Research, Vol. 2, pp. 429-444.
  • COELLI, T. (1996), “A Guide to DEAP Version 2.1: A Data Envelopment Analysis (Computer) Program”, Centre for Efficiency and Productivity Analysis CEPA Working Paper, 08/1996.
  • COELLI, T.J., RAO D.S.P., O’DONNELL C.J., BATTESE G.E. (2005), An Introduction to Efficiency and Productivitiy Analysis, Springer, Second Edition, USA.
  • COOK, W.D., SEIFORD, L.M. (2009), “Data Envelopment Analysis (DEA) – Thirty Years On”, European Journal of Operational Research, 192, pp. 1–17.
  • COOPER W.W., SEIFORD L.W., TONE K. (2000), Data Envelopment Analysis AComprehensive Text with Models, Application, References and DEA-Solver Software, Kluwer Academic Publishers, USA.
  • COOPER, W.W., SEIFORD, L.M., ZHU, J. (2011), “Handbook on Data Envelopment Analysis History, Models And Interpretations”, International Series in Operations Research & Management Science, Vol. 164, pp. 1-39.
  • COOPER; W.W., SHANLING, L., SEIFORD, L.M.; TONE, K.; THRALL, R.M.; ZHU, J. (2001), “Sensitivity And Stability Analysis in DEA: Some Recent Developments”, Journal of Productivity Analysis, Vol. 15, N. 3.
  • DYSON, R.G., ALLEN, R., CAMANHO, A.S., PODINOVSKI, V.V., SARRICO, C.S., SHALE, E.A. (2001), “Pitfalls And Protocols in DEA”, European Journal of Operational Research, Vol: 132, I. 2, pp. 245-259.
  • ERDEM, R., ADIGÜZEL, O., KAYA, A. (2010), "Akademik Personelin Kurumlarına İlişkin Algıladıkları ve Tercih Ettikleri Örgüt Kültürü Tipleri", Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi(36), 73-88.
  • ERTUĞRUL, İ., IŞIK, A.T. (2008), “İşletmelerin VZA İle Mali Tablolarına Dayalı Etkinlik Ölçümü: Metal Ana Sanayiinde Bir Uygulama”, Afyon Kocatepe Universitesi İ.İ.B.F. Dergisi, C. X, S. I.
  • FANCHON, P. (2003), “Variable Selection For Dynamic Measures of Efficiency in the Computer Industry”, IAER, Vol. 9, No. 3, pp. 175-188.
  • FARRELL, M.J. (1957), “The Measurement of Productive Efficiency”, Journal of The Royal Statistical Society, Vol. 120, No :3, S. 253-290.
  • GOLANY, B., ROLL, Y. (1989), “An Application Procedure For DEA”, Omega, International Journal of Management Science, Vol. 17, N. 3, pp. 237-250.
  • GOLDSTONE, L. (1999), Cultural statistics and poverty : Social dimensions of economic development and productivity : inequality and social performance, Santiago, Chile : United Nation.
  • GÖKGÖZ, F. (2009), Veri Zarflama Analizi Ve Finans Alanına Uygulanması, Ankara Üniversitesi Siyasal Bilgiler Fakültesi, Yayın No: 597, Ankara.
  • HILL, C. (2002), International Business: Competing in the Global Marketplace, New York: McGraw-Hill.
  • KARAHAN, A., ÖZGÜR, E. (2009). Hastanelerde Performans Yönetim Sistemi Ve Veri Zarflama Analizi. Ankara: Nobel Yayın Dağıtım.
  • KEA (2006). Economy of Culture in Europe, Brussels: European Affairs.
  • KIRAN, B. (2008), Kalkınmada Öncelikli İllerin Ekonomik Etkinliklerinin Veri Zarflama Analizi Yöntemi İle Değerlendirilmesi, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü, Yayınlanmamış Yüksek Lisans Tezi.
  • KÖK, R., DELİKTAŞ, E. (2003), Endüstri İktisadında Verimlilik Ölçme Ve Strateji Geliştirme Teknikleri, Dokuz Eylül Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Yayınları, İzmir.
  • KUAH, C.T., WONG, K.Y., BEHROUZI, F. (2010), “A Review On Data Envelopment Analysis (DEA)”, 2010 Fourth Asia International Conference On Mathematical/Analytical Modelling And Computer Simulation.
  • KUMAR, S., GULATI, R. (2008), “An Examination of Technical, Pure Technical and Scale Efficiencies in Indian Public Sector Bank Using Data Envelopment Analysis”, Eurasian Journal of Business and Econımics,1 (2), 33-69.
  • MARCO-SERRANO, F. (2006). “Monitoring managerial efŞciency in the performing arts: A regional theatres network perspective”, Annals of Operations Research, 145(1), 167-181.
  • NORMAN M., STOKER, B. (1992), Data Envelopment Analysis The Assessment of Performance, John Wiley&Sons, England.
  • ÖZDEMİR, N. (2009), "Kültür Ekonomisi ve Endüstrileri İle Kültürel Miras Yönetimi İlişkisi", Milli Folklor, 21(84).
  • RAY, S.C. (2004), Data Envelopment Analysis Theory and Techniques for Economics and Operations Research, Cambridge University Press, UK.
  • REICHMANN, G. (2004). Measuring University Library Efficiency. International Journal of Libraries and Information Services Using Data Envelopment Analysis, 54, 136-146.
  • RUGGIERO, J., BRETSCHNEIDER, S. (1998), “The Weighted Russell Measure of Technical Efficiency”, European Journal of Operational Research, 108,2, 438-451.
  • TAHERI, H., & Ansari, S. (2013). Measuring the relative efficiency of cultural-historical museums in Tehran: DEA approach. Journal of Cultural Heritage, 14(5), 431-438.
  • TALLURI, S. (2000). Data Envelopment Analysis: Models and Extensions, Production/Operations Management, May, 8-11.
  • TARIM, A. (2001), Veri Zarflama Analizi: Matematiksel Tabanlı Göreli Etkinlik Ölçüm Yaklaşımı, Ankara: T.C. Sayıştay Başkanlığı, Araştırma Çeviri İnceleme Dizisi: 15.
  • TONE, K. (1996), “A Simple Characterization of Returns to Scale in DEA”, Journal of The Operations Research Society of Japan, Vol. 39, No. 4.
  • TUİK (2012), Kültür İstatistikleri, Ankara: TUİK.
  • UN (2008), The Creative Economy Report, United Nations.
  • UNESCO (2001), Universal Declaration on Cultural Diversity, Paris: UNESCO. UNESCO (2011, Februray), Culture
  • forDevelopmentIndicator Suite: Analytical
  • Framework,http://www.unesco.org/new/fileadmin/MULTIMEDIA/HQ/CLT/pdf/Conv200
  • 5_CDindicators_Analytical_en.pdf adresinden alınmıştır (16.11.2013).
  • VINCOVA K.(2005), “Using DEA Models to Measure Efficiency”, BIATEC, Vol XIII, 8, 24-28.
  • VERN, T., KENNETH, D. (1985). The Cultural Environment of International Business, Cincinnati: South-Western Publishing.
  • WANG Qia, CUI Jin-Chuan, (2010), “A Resource Allocation Mode Based on DEA Models and Elasticity Analysis”, The Ninth International Symposium on Operations Research and Its Applications (ISORA’10) Chengdu-Jiuzhaigou, China, August 19–23, 2010.
  • YUN, Y.B.; Nakayama H.; Tanıno, T. (2004), “Continuous Optimization A Generalized Model For Data Envelopment Analysis”, European Journal of Operational Research, Vol. 157.
  • ZHU Joe.( 2009), Quantitative Models for Performance Evaluation and Benchmarking Data Envelopment Analysis with Spreadsheets, Springer, Second Edition, USA.

Comparison of the Relative Efficiencies by the Data Envelopment Analysis: An Application in Turkey for the Provinces of Cultural Indicators

Year 2015, Volume: 22 Issue: 1, 1 - 18, 14.10.2015
https://doi.org/10.18657/yecbu.78627

Abstract

Data Envelopment Analysis (DEA) is a nonparametric method based on linear programming. DEA aims to measure relative efficiencies of decision making units (DMU) that produces same sort of outputs by using similar inputs. DEA has a wide range of application in the both private and public sector. The purpose of this study is to evaluate relative efficiencies of provinces’ cultural economies by cultural indicators of provinces in Turkey. In this context, 10 of the cultural indicators were selected as input variables and six of them were selected as output
variables from TUIK data sources. According to result of analysis, effective and non-effective provinces were determined and possible suggestions were discussed to improve local cultural
economies.

References

  • ATAN, M., ÖZGÜR, E., GÜLER, H. (2004), “ Çok Değişkenli İstatistiksel Analizler ve VZA ile İllerin gelişmişlik Düzeylerinin Karşılaştırılması”, Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 6/2, 25-42.
  • BANKER, R.D., COOPER, W.W., SEIFORD, L.M., THRALL, R.M., ZHU, J. (2004), “Returns to Scale in Different DEA Models”, European Journal of Operational Research, Vol. 154, pp. 345-362.
  • BINA, V., CHANTEPIE, P., DEROIN, V., FRANK, G., KOMMEL, K., KOTÝNEK, J., ROBIN, P. (2012), ESSnet-Culture Final Report, Luxembourg: EU.
  • CHANG, H.-C., TING, C.-T., LEE, M.-H. (2012). Evaluating the efficiency of cultural and creative ability of cities in Taiwan. 17th International Conference on Cultural Economics in Kyoto. Kyoto.
  • CHARNES, A., COOPER, W.W., LEWIN, A.Y., SEIFORD, L. M. (1994), Data Envelopment Analysis: Theory, Methodology and Application, Kluwer Academic Publisher, Boston, USA.
  • CHARNES, A., COOPER, W.W., RHODES, E. (1978), “Measuring The Efficiency of Decision Making Units”, European Journal of Operation Research, Vol. 2, pp. 429-444.
  • COELLI, T. (1996), “A Guide to DEAP Version 2.1: A Data Envelopment Analysis (Computer) Program”, Centre for Efficiency and Productivity Analysis CEPA Working Paper, 08/1996.
  • COELLI, T.J., RAO D.S.P., O’DONNELL C.J., BATTESE G.E. (2005), An Introduction to Efficiency and Productivitiy Analysis, Springer, Second Edition, USA.
  • COOK, W.D., SEIFORD, L.M. (2009), “Data Envelopment Analysis (DEA) – Thirty Years On”, European Journal of Operational Research, 192, pp. 1–17.
  • COOPER W.W., SEIFORD L.W., TONE K. (2000), Data Envelopment Analysis AComprehensive Text with Models, Application, References and DEA-Solver Software, Kluwer Academic Publishers, USA.
  • COOPER, W.W., SEIFORD, L.M., ZHU, J. (2011), “Handbook on Data Envelopment Analysis History, Models And Interpretations”, International Series in Operations Research & Management Science, Vol. 164, pp. 1-39.
  • COOPER; W.W., SHANLING, L., SEIFORD, L.M.; TONE, K.; THRALL, R.M.; ZHU, J. (2001), “Sensitivity And Stability Analysis in DEA: Some Recent Developments”, Journal of Productivity Analysis, Vol. 15, N. 3.
  • DYSON, R.G., ALLEN, R., CAMANHO, A.S., PODINOVSKI, V.V., SARRICO, C.S., SHALE, E.A. (2001), “Pitfalls And Protocols in DEA”, European Journal of Operational Research, Vol: 132, I. 2, pp. 245-259.
  • ERDEM, R., ADIGÜZEL, O., KAYA, A. (2010), "Akademik Personelin Kurumlarına İlişkin Algıladıkları ve Tercih Ettikleri Örgüt Kültürü Tipleri", Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi(36), 73-88.
  • ERTUĞRUL, İ., IŞIK, A.T. (2008), “İşletmelerin VZA İle Mali Tablolarına Dayalı Etkinlik Ölçümü: Metal Ana Sanayiinde Bir Uygulama”, Afyon Kocatepe Universitesi İ.İ.B.F. Dergisi, C. X, S. I.
  • FANCHON, P. (2003), “Variable Selection For Dynamic Measures of Efficiency in the Computer Industry”, IAER, Vol. 9, No. 3, pp. 175-188.
  • FARRELL, M.J. (1957), “The Measurement of Productive Efficiency”, Journal of The Royal Statistical Society, Vol. 120, No :3, S. 253-290.
  • GOLANY, B., ROLL, Y. (1989), “An Application Procedure For DEA”, Omega, International Journal of Management Science, Vol. 17, N. 3, pp. 237-250.
  • GOLDSTONE, L. (1999), Cultural statistics and poverty : Social dimensions of economic development and productivity : inequality and social performance, Santiago, Chile : United Nation.
  • GÖKGÖZ, F. (2009), Veri Zarflama Analizi Ve Finans Alanına Uygulanması, Ankara Üniversitesi Siyasal Bilgiler Fakültesi, Yayın No: 597, Ankara.
  • HILL, C. (2002), International Business: Competing in the Global Marketplace, New York: McGraw-Hill.
  • KARAHAN, A., ÖZGÜR, E. (2009). Hastanelerde Performans Yönetim Sistemi Ve Veri Zarflama Analizi. Ankara: Nobel Yayın Dağıtım.
  • KEA (2006). Economy of Culture in Europe, Brussels: European Affairs.
  • KIRAN, B. (2008), Kalkınmada Öncelikli İllerin Ekonomik Etkinliklerinin Veri Zarflama Analizi Yöntemi İle Değerlendirilmesi, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü, Yayınlanmamış Yüksek Lisans Tezi.
  • KÖK, R., DELİKTAŞ, E. (2003), Endüstri İktisadında Verimlilik Ölçme Ve Strateji Geliştirme Teknikleri, Dokuz Eylül Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Yayınları, İzmir.
  • KUAH, C.T., WONG, K.Y., BEHROUZI, F. (2010), “A Review On Data Envelopment Analysis (DEA)”, 2010 Fourth Asia International Conference On Mathematical/Analytical Modelling And Computer Simulation.
  • KUMAR, S., GULATI, R. (2008), “An Examination of Technical, Pure Technical and Scale Efficiencies in Indian Public Sector Bank Using Data Envelopment Analysis”, Eurasian Journal of Business and Econımics,1 (2), 33-69.
  • MARCO-SERRANO, F. (2006). “Monitoring managerial efŞciency in the performing arts: A regional theatres network perspective”, Annals of Operations Research, 145(1), 167-181.
  • NORMAN M., STOKER, B. (1992), Data Envelopment Analysis The Assessment of Performance, John Wiley&Sons, England.
  • ÖZDEMİR, N. (2009), "Kültür Ekonomisi ve Endüstrileri İle Kültürel Miras Yönetimi İlişkisi", Milli Folklor, 21(84).
  • RAY, S.C. (2004), Data Envelopment Analysis Theory and Techniques for Economics and Operations Research, Cambridge University Press, UK.
  • REICHMANN, G. (2004). Measuring University Library Efficiency. International Journal of Libraries and Information Services Using Data Envelopment Analysis, 54, 136-146.
  • RUGGIERO, J., BRETSCHNEIDER, S. (1998), “The Weighted Russell Measure of Technical Efficiency”, European Journal of Operational Research, 108,2, 438-451.
  • TAHERI, H., & Ansari, S. (2013). Measuring the relative efficiency of cultural-historical museums in Tehran: DEA approach. Journal of Cultural Heritage, 14(5), 431-438.
  • TALLURI, S. (2000). Data Envelopment Analysis: Models and Extensions, Production/Operations Management, May, 8-11.
  • TARIM, A. (2001), Veri Zarflama Analizi: Matematiksel Tabanlı Göreli Etkinlik Ölçüm Yaklaşımı, Ankara: T.C. Sayıştay Başkanlığı, Araştırma Çeviri İnceleme Dizisi: 15.
  • TONE, K. (1996), “A Simple Characterization of Returns to Scale in DEA”, Journal of The Operations Research Society of Japan, Vol. 39, No. 4.
  • TUİK (2012), Kültür İstatistikleri, Ankara: TUİK.
  • UN (2008), The Creative Economy Report, United Nations.
  • UNESCO (2001), Universal Declaration on Cultural Diversity, Paris: UNESCO. UNESCO (2011, Februray), Culture
  • forDevelopmentIndicator Suite: Analytical
  • Framework,http://www.unesco.org/new/fileadmin/MULTIMEDIA/HQ/CLT/pdf/Conv200
  • 5_CDindicators_Analytical_en.pdf adresinden alınmıştır (16.11.2013).
  • VINCOVA K.(2005), “Using DEA Models to Measure Efficiency”, BIATEC, Vol XIII, 8, 24-28.
  • VERN, T., KENNETH, D. (1985). The Cultural Environment of International Business, Cincinnati: South-Western Publishing.
  • WANG Qia, CUI Jin-Chuan, (2010), “A Resource Allocation Mode Based on DEA Models and Elasticity Analysis”, The Ninth International Symposium on Operations Research and Its Applications (ISORA’10) Chengdu-Jiuzhaigou, China, August 19–23, 2010.
  • YUN, Y.B.; Nakayama H.; Tanıno, T. (2004), “Continuous Optimization A Generalized Model For Data Envelopment Analysis”, European Journal of Operational Research, Vol. 157.
  • ZHU Joe.( 2009), Quantitative Models for Performance Evaluation and Benchmarking Data Envelopment Analysis with Spreadsheets, Springer, Second Edition, USA.
There are 48 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Ahmet Özen

Engin Öztornacı

Publication Date October 14, 2015
Published in Issue Year 2015 Volume: 22 Issue: 1

Cite

APA Özen, A., & Öztornacı, E. (2015). Çeşitli Ülkelerde İç Denetim-Performans Denetimi İlişkisi ve Türkiye Uygulamasının Değerlendirilmesi. Yönetim Ve Ekonomi Dergisi, 22(1), 1-18. https://doi.org/10.18657/yecbu.78627