THE ROLE OF THE RIGHT TO INFORMATION IN ENSURING FISCAL TRANSPARENCY: RESEARCH ON PUBLIC UNIVERSITIES IN TURKEY

Yıl 2021, , 754 - 780, 30.09.2021

Mehmet Avcı , Arınç Boz

https://doi.org/10.17130/ijmeb.867984

Öz

Fiscal transparency, which expresses the existence and availability of information on public finance, has a very important role, especially in terms of the efficiency of public resources. Higher education funding provision from public sources, with a large ratio in Turkey, reveals the necessity of questioning the issue of fiscal transparency in terms of universities. In this study, 107 public universities in Turkey, in 2015 and 2020, under the right to information on fiscal information was conducted and the fiscal transparency assessment of the universities was made by indexing the data obtained with the determined method. According to the findings, the fiscal transparency average of universities was calculated as 47.74 in 2015 and 37.13 in 2020, and it was determined that fiscal transparency in universities is generally not sufficient.

Anahtar Kelimeler

Fiscal Transparency, Right to Information, Public Universities, Comparative Analysis

MALİ SAYDAMLIĞI SAĞLAMADA BİLGİ EDİNME HAKKININ ROLÜ: TÜRKİYE’DE DEVLET ÜNİVERSİTELERİ ÜZERİNE ARAŞTIRMA

Öz

Kamu maliyesine ilişkin bilginin varlığı ve ulaşılabilir olmasını ifade eden mali saydamlık, özellikle kamu kaynaklarının etkinliği bakımından oldukça önemli bir role sahiptir. Türkiye’de yükseköğretim finansmanının büyük bir oranla kamusal kaynaklardan sağlanması mali saydamlık konusunun üniversiteler açısından sorgulanması gereğini ortaya çıkarmaktadır. Bu çalışmada Türkiye’de 107 devlet üniversitesinde 2015 ve 2020 yıllarında bilgi edinme hakkı kapsamında mali bilgi talebi gerçekleştirilmiş ve elde edilen veriler belirlenmiş yöntem ile endeks haline getirilerek üniversitelerin mali saydamlık değerlendirmesi yapılmıştır. Elde edilen bulgulara göre üniversitelerin mali saydamlık ortalaması 2015 yılında 47,74 iken 2020 yılında ise 37,13 olarak hesaplanmış ve genelde üniversitelerde mali saydamlığın yeterli düzeyde olmadığı tespit edilmiştir.

Anahtar Kelimeler

Mali Saydamlık, Bilgi Edinme Hakkı, Devlet Üniversiteleri,, Karşılaştırmalı Analiz

Kaynakça

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