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

Yıl 2021, Cilt: 17 Sayı: 3, 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

• Albalate Del Sol, D. (2013). The institutional, economic and social determinants of local government transparency. Journal of Economic Policy Reform, 16(1), 90-107.
• Alesina, A., Hausmann, R., Hommes, R. & Stein, E. (1996). Budget institutions and fiscal performance in Latin America, NBER Working Papers, 5586.
• Alt, J. E., Lessen, D.D. & Skilling, D. (2002). Fiscal transparency, gubernatorial approval and the scale of government: evidence from the States. State Politics & Policy Quarterly, 2(3), 230-250.
• Alt, J. E. & Lassen, D.D. (2003). Fiscal transparency and fiscal policy outcomes in OECD countries. Economic Policy Research Unit Working Papers, 02.
• Alt, J. E., Lassen, D.D. & Rose, S. (2005). The causes of fiscal transparency: Evidence from the American States. Sixth Jacques Polak Annual Research Conference, Washington, http://www.imf.org/external/np/res/seminars/2005/arc/pdf/alt.pdf
• Alt, James J. & Lassen D. D. (2006). Fiscal transparency, political parties and debt in OECD countries. European Economic Review, 50, 1403-1439.
• Alvares, I. G., Dominguez, L. R. & Sanchez I. M. G. (2011). Information disclosed online by Spanish universities: Content and explanatory factors. Online Information Review, 35(3), 360-385.
• Araujo, J. F. F. E. & Romero, F. T. (2016). Local government transparency index: Determinants of municipalities’ rankings. International Journal of Public Sector Management, 29(4), 1-20. Arbatli, E. & Escolano, J. (2012). Fiscal transparency, fiscal performance and credit ratings. IMF Working Paper, (12)156, 1-31.
• Avcı, M. (2015). Mali saydamlık: Türkiye’de büyükşehir belediyeleri uygulaması (Yayımlanmamış Doktora Tezi). Zonguldak Bülent Ecevit Üniversitesi, Sosyal Bilimler Enstitüsü.
• Baldrich, J. (2005). Fiscal transparency and economic performance. http://www.aaep.org.ar/anales/works/works2005/baldrich.pdf
• Banks, W. & Nelson, M. (1994). Financial Disclosures by Ontario universities: 1988-1993. International Accounting Auditing & Taxation, 3(2), 287-305.
• Barro, R. J. (1973). The control of politicians: an economic model. Public Choice, 14 ,19-42.
• Bastida, F. & Benito, B. (2007). Central government budget practices and transparency: An international comparison. Public Administration, 85(3), 667-716.
• Bellver, A. & Kaufmann, D. (2005). Transparenting transparency’ initial empirics and policy applications. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=808664.
• Carril, M. C. C., Aguilar, N. G. & Jorge, M.L. (2020). University budgeting: Internal versus external transparency. Qualitative Research in Accounting & Management, 17(4), 589-617.
• Cicatiello, L., Simone, E.D. & Gaeta, G. L. (2017). Political determinants of fiscal transparency: A panel data empirical investigation. Econ Gov, 18, 315-336.
• Crisan, A.R. (2016). An assesstment of the transparency level in Romian public universities. Cross-Cultural Mangement Journal, 18(2), 83-91.
• Dixon, K., Coy, D. & Tower, G. (1991). External Reporting by New Zealand universities 1985-1989: Improving accountability. Financial Accountability & Management, 7(3), 159-178.
• Friedman, M. & R. Friedman (1980). Free to choose a personel statement. New York: HBJ.
• Gallego, I., Garcia, I. M. & Rodriguez, L. (2009). Universities’ Websites: disclosure practices and the revelation of financial information. The International Journal of Digital Accounting Research, 9, 153-192.
• Gordon, T., Fischer, M., Malone, D. & Tower, G. (2002). A comparative empirical examination of extent of disclosure by private and public colleges and universities in the United States. Journal of Accounting and Public Policy, 21, 235-275. Gray, R. & Haslam, J. (1990). External Reporting by UK universities: An exploratory study of accounting change. Financial Accountability & Management, 6(1), 51-72.
• Groenendijk, N. (1997). A principal-agent model of corruption. Crime, Law & Social Change, 27, 207–229.
• Heald, D. (2003). Fiscal transparency: Concepts, measurement and UK practise. Public Administration, 81(4), 723-759.
• Heald, D. (2012). Why is transparency about public expenditure so elusive?. International Review of Administrative Sciences, 78(1), 30-49.
• Hood, C.(2001). Transparency. Encyclopedia of democratic thought. In Clarke, P. B., Foweraker, J., (Eds.), (pp. 863-868). Routhledge, London and New York.
• Islam, R. (2006). Does more transparency go along with better governance?. Economics & Politics, 18(2), 121-167. Jarmuzek, M. (2006). Does fiscal transparency matter? The evidence from transition economies. https://iweb.cerge-ei.cz/pdf/gdn/RRCV_77_paper_03.pdf
• Kadıoğulları, E. & Ensari, H. (2020). Perception of transparency and autonomy in higher education: An example of foundation universities in İstanbul province. İnönü University Journal of the Faculty of Education, 21(1), 410-440.
• Khagram, S., Renzio, P. & Fung A. (2013). Overview and synthesis: The political economy of fiscal transparency, participation, and accountability around the world. Open budgets the political economy of transparency, participation and accountability. In Khagram, S. Renzio, P. D., Fung A., (Eds.), Brooking Institution Press (pp.1-50). Washington D.C.
• Kim, P. S., Halligan, J., Cho, N., Oh, C. H. & Eikenberry, A.M. (2005). Toward participatory and transparent governance: report on the sixth global forum on reinventing government. American Society for Public Administration, 65(6), 646-654.
• Kiser, E. (1999). Comparing varieties of agency theory in economics, political science, and sociology: an illustration from state policy implementation. Sociological Theory, 17(2), 146-170.
• Kopits, G. & Craig, J. (1998). Transparency in government pperations. IMF Occasional Papers, 158.
• Meijer, A. J. (2013). The history of transparency: Analyzing the long-term socio-political construction of transparency in the Netherlands. International Conference on Transparency Research, 15 October 2013. Paris.
• Mitnick, B. M. (1992). The theory of agency and organizational analysis. In N. E. Bowie & R. E. Freeman (Eds.), Ethics and agency theory: An introduction (pp. 75-96). Oxford University Press.
• Nelson, M., Banks, W. & Fisher, J. (2003). Improved accountability disclosures by Canadian universities. Canadian Accounting Perspectives, 2(1), 77-107.
• Neshkova, M. I. & Rosenbaum A. (2015). Advancing good government through fighting corruption. In Perry J L., Christensen R. K, (Eds.), Handbook of public administration (pp. 97-119). San Francisco.
• Piotrowski, S. J. & Ryzin, G. V. (2007). Citizen attitudes toward transparency in local governments. The American Review of Public Administration, 37(3), 306-323.
• Samuelson P. A. (1954). The Pure Theory of Public Expenditure. The Reveiew of Economics and Statics, 36(4), 387-389.
• Ramirez, Y. & Tejada, A. (2019). Digital transparency and public accountability in Spanish universities in online media. Journal of Intellectual Capital, 20(5), 701-723. Rodrigez, J. C. G., Hernandez, A. M. L. & Gomez, J. L. Z. (2018). The impact of explanatory factors on a bidimensional model of transparency in Spanish local governments. Government Information Quarterly, 36(1), 154-165.
• Ross, S.A. (1973). The economic theory of agency: the principal’s problem. The American Economic Review, 63(2), 134-139.
• Silva, O. E., Tondolo, R. R. P., Tondolo, V. A. G. & Longaray, A. A. (2020). Transparency in Brazilian federal universities: an analysis of governance mechanisms. Research, Society and Development, 9(8), 1-24.
• Sordo, C. D., Farneti, F., Guthrie, J., Pazzi, S. & Siboni, B. (2016). Social reports in Italian universities: disclosures and preparers’ perspective. Meditari Accountancy Research, 24(1), 1-32.
• Stiglitz, J. E. (1999). Knowledge As a global public good: Global public goods, In Kaul, I., Grunberg I. & Marc A. Stern (Eds.), Oxford University Press. New York.
• Stiglitz, J. E. (2002). Information and the change in the paradigm in economics. The American Economic Review, 92(3), 460-501.
• Vishwanath, T. & Kaufmann, D. (2001). Toward transparency: new approaches and their application to financial markets. The World Bank Research Observer, 16(1), 41-57.
• Yaman, A. & Özdemir, S. (2017). Evaluation of financial resource using at universities according to administrative views from transparency and accountability. Kuram ve Uygulamada Eğitim Yönetimi, 23(3), 505-553.
• 25839 Sayılı. Genel Yönetim Muhasebe Yönetmeliği. Erişim Tarihi: 24.04.2018, https://www.mevzuat.gov.tr/MevzuatMetin/3.5.20058844.pdf
• 25269 Sayılı. 4982 Sayılı Bilgi Edinme Hakkı Kanunu. Erişim Tarihi: 28.05.2018, https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=4982&MevzuatTur=1&MevzuatTertip=5
• 25326 Sayılı. 5018 Sayılı Kamu Mali Yönetimi ve Kontrol Kanunu. Erişim Tarihi: 13.12.2017, https://www.mevzuat.gov.tr/MevzuatMetin/1.5.5018.pdf
• 25445 Sayılı. Bilgi Edinme Hakki Kanununun Uygulanmasına İlişkin Esas ve Usuller Hakkında Yönetmelik. Erişim Tarihi: 30.08.2018, https://www.mevzuat.gov.tr/MevzuatMetin/21.5.20047189.pdf