STRATEGIC PLANNING AS A TOOL FOR ACCOUNTABILITY IN TURKISH PUBLIC ADMINISTRATION

Öz

The purpose of this study is to investigate and identify the role and significance of strategic planning in ensuring public accountability through examining the performance audit reports prepared by Turkish Court of Accounts. As a impact of NPM on public administration, there has been increasing concern on strategic planning and performance management to ensure effectiveness and accountability in public sector. In line with recent trends in the world, Turkish publc administration has experinced a smilar change with Law No.5018, which enterered into force in the year of 2006. The public entities are entrusted with preparing stragic plan, performance program and accountability report. However, the performance audit reports by Turkish Court of Accounts reveal that there exist some notable obstacles that pose a threat to stragic management system in Turkish public administration.

Anahtar Kelimeler

• Strategic Planning,Public Accountability,Performance Based Budget,Turkish Court of Accounts

STRATEGIC PLANNING AS A TOOL FOR ACCOUNTABILITY IN TURKISH PUBLIC ADMINISTRATION

Öz

Bu çalışmanın amacı, Türk Sayıştay tarafında hazırlanan performans denetim raporları üzerinden, kamusal hesap verebilirliğin gerçekleşmesinde stratejik planlamanın önem ve rolünü incelemektir. Yeni Kamu İşletmecilik yaklaşımının etkisiyle, son yıllarda kamu sektöründe, etkinlik ve hesap verebilirlik için stratejik planlama ve performans yönetimine yönelik artan bir ilgi söz konusudur. Dünyadaki bu değişim trendine paralel olarak, 2016 yılında yürürlüğe giren 5018 sayılı KMYK ilebirlikte, Türk kamu yönetim sisteminde de benzer bir değişim gözlenmektedir. Ne var ki,  Sayıştay tarafından hazırlanan performans denetim raporları. kamu kurumlarında, stratejik yönetim sisteminin işleyişinde kimi önemli eksiklikler olduğunu ortaya koymaktadır.

Anahtar Kelimeler

• Stratejik Planlama,Kamusal Hesap Verebilirlik,Performans Esaslı Bütçeleme,Türk Sayıştayı

Kaynakça

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