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STRATEGIC PLANNING AS A TOOL FOR ACCOUNTABILITY IN TURKISH PUBLIC ADMINISTRATION

Yıl 2018, Cilt: 20 Sayı: 3, 608 - 628, 27.09.2018
https://doi.org/10.31460/mbdd.347518

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.

Kaynakça

  • Akyel, R. 2016. Supreme Audit Matters (The Practice of the Turkish Court of Accounts, The Press of TCA, Ankara.
  • Barca, M. ve A.Balcı. 2006. “Kamu Politikalarına Nasıl Stratejik Yaklaşılabilir”, Amme İdaresi Dergisi, Cilt.39,Sayı.2.
  • Cendon, A. B. 2011. “Accountability and Public Administration: Concepts, Dimensions, Developments”http://unpan1.un.org/intradoc/groups/public/documents/nispacee/unpan006506.pdf (02.02.2011).
  • Curristine T. Z. Lonti and I. Joumard. 2007. “Improving Public Sector Efficiency: Challenges and Opportunities”, OECD Journal on Budgeting, Volume 7 – No. 1
  • Çatak , S. and C.Çilingir. 2010. “Performance Budgeting in Turkey”,OECD Journal on Budgeting, Volume 3.
  • Çelebi, A. K. ve B.Kovancılar. 2012. “Performans Esaslı Bütçeleme Sisteminin Teorik ve Pratik Sorunları”, Yönetim Ve Ekonomi, Cilt:19 Sayı:1
  • Çetin, Z.Ö. 2015. “The Reflections of New Public Management on Local Government Laws in Turkey”, Mediterranean Journal of Social Sciences, Vol. 6, No 4.
  • DPT. 2016. Guidance on The Preparation of Strategic Plan For Public Sector, 2 th Version, The Primeministry, Ankara.
  • Demirkaya, Y. 2015. “Strategic Planning in The Turkish Public Sector” Transylvanian Review of Administrative Sciences, Special Issue.
  • Hughe, O. E. 1998. Public Management and Administration, Macmillan Press Ltd, Newyork. Kapucu, N. and Palabıyık, H . 2008. Turkish Public Administration: from Tradition to Modern Age, International Strategic Research Organization, Ankara.
  • Osborne, D. &Gaebler, T. 1992. Reinventing Government: How The Entrepreneurial Spirit Is Transforming The Public Sector. Reading,Mass.: Addison-Wesley.
  • Peters, B. G. 2001. The Politics of Bureaucracy, Fifth Edition, Routledge, London and Newyork.
  • Poister,T., H. Obed, Q. Pasha , L. H.Edwards. 2013. “ Does Performance Management Lead to Better Outcomes?” Public Administration Review, Vol. 73, Issue. 4, pp. 625–636.
  • Poister, Y. 2010. “The Future of Strategic Planning in the Public Sector: Linking Strategic Management and Performance”, Public Administration Review, December.
  • Taner, A. 2011. “Kamuda Hesap Verme Sorumluluğunun Aracı Olarak Performans Esasli Bütçeleme” Sayıştay Dergisi, Sayı.83.
  • The Republic of Turkey Prime Ministry. 2003. Change in Public Administration for Managing Change, prepared by Ömer Dinçer and Cevdet Yılmaz, Ankara.
  • Turkish Court of Accounts (TCA) . 2014. Performance Audit Manual, Ankara.

STRATEGIC PLANNING AS A TOOL FOR ACCOUNTABILITY IN TURKISH PUBLIC ADMINISTRATION

Yıl 2018, Cilt: 20 Sayı: 3, 608 - 628, 27.09.2018
https://doi.org/10.31460/mbdd.347518

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.




Kaynakça

  • Akyel, R. 2016. Supreme Audit Matters (The Practice of the Turkish Court of Accounts, The Press of TCA, Ankara.
  • Barca, M. ve A.Balcı. 2006. “Kamu Politikalarına Nasıl Stratejik Yaklaşılabilir”, Amme İdaresi Dergisi, Cilt.39,Sayı.2.
  • Cendon, A. B. 2011. “Accountability and Public Administration: Concepts, Dimensions, Developments”http://unpan1.un.org/intradoc/groups/public/documents/nispacee/unpan006506.pdf (02.02.2011).
  • Curristine T. Z. Lonti and I. Joumard. 2007. “Improving Public Sector Efficiency: Challenges and Opportunities”, OECD Journal on Budgeting, Volume 7 – No. 1
  • Çatak , S. and C.Çilingir. 2010. “Performance Budgeting in Turkey”,OECD Journal on Budgeting, Volume 3.
  • Çelebi, A. K. ve B.Kovancılar. 2012. “Performans Esaslı Bütçeleme Sisteminin Teorik ve Pratik Sorunları”, Yönetim Ve Ekonomi, Cilt:19 Sayı:1
  • Çetin, Z.Ö. 2015. “The Reflections of New Public Management on Local Government Laws in Turkey”, Mediterranean Journal of Social Sciences, Vol. 6, No 4.
  • DPT. 2016. Guidance on The Preparation of Strategic Plan For Public Sector, 2 th Version, The Primeministry, Ankara.
  • Demirkaya, Y. 2015. “Strategic Planning in The Turkish Public Sector” Transylvanian Review of Administrative Sciences, Special Issue.
  • Hughe, O. E. 1998. Public Management and Administration, Macmillan Press Ltd, Newyork. Kapucu, N. and Palabıyık, H . 2008. Turkish Public Administration: from Tradition to Modern Age, International Strategic Research Organization, Ankara.
  • Osborne, D. &Gaebler, T. 1992. Reinventing Government: How The Entrepreneurial Spirit Is Transforming The Public Sector. Reading,Mass.: Addison-Wesley.
  • Peters, B. G. 2001. The Politics of Bureaucracy, Fifth Edition, Routledge, London and Newyork.
  • Poister,T., H. Obed, Q. Pasha , L. H.Edwards. 2013. “ Does Performance Management Lead to Better Outcomes?” Public Administration Review, Vol. 73, Issue. 4, pp. 625–636.
  • Poister, Y. 2010. “The Future of Strategic Planning in the Public Sector: Linking Strategic Management and Performance”, Public Administration Review, December.
  • Taner, A. 2011. “Kamuda Hesap Verme Sorumluluğunun Aracı Olarak Performans Esasli Bütçeleme” Sayıştay Dergisi, Sayı.83.
  • The Republic of Turkey Prime Ministry. 2003. Change in Public Administration for Managing Change, prepared by Ömer Dinçer and Cevdet Yılmaz, Ankara.
  • Turkish Court of Accounts (TCA) . 2014. Performance Audit Manual, Ankara.
Toplam 17 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm ANABÖLÜM
Yazarlar

Ahmet Taner

Yayımlanma Tarihi 27 Eylül 2018
Gönderilme Tarihi 28 Ekim 2017
Yayımlandığı Sayı Yıl 2018 Cilt: 20 Sayı: 3

Kaynak Göster

APA Taner, A. (2018). STRATEGIC PLANNING AS A TOOL FOR ACCOUNTABILITY IN TURKISH PUBLIC ADMINISTRATION. Muhasebe Bilim Dünyası Dergisi, 20(3), 608-628. https://doi.org/10.31460/mbdd.347518

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