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Muhasebe Bilim Dünyası Dergisi
Article . 2018 . Peer-reviewed
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Muhasebe Bilim Dünyası Dergisi
Article
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https://dx.doi.org/10.31460/mb...
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TÜBİTAK ULAKBİM DergiPark
Article . 2017
Data sources: TÜBİTAK ULAKBİM DergiPark
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Claim

STRATEGIC PLANNING AS A TOOL FOR ACCOUNTABILITY IN TURKISH PUBLIC ADMINISTRATION

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 27 Sep 2018Publisher:Muhasebe Bilim Dunyası DergisiJournal:Muhasebe Bilim Dünyası Dergisi, volume 20, pages 608-628 (eissn: 2564-7164, Copyright policy )
Authors: TANER, Ahmet;

doi: 10.31460/mbdd.347518

STRATEGIC PLANNING AS A TOOL FOR ACCOUNTABILITY IN TURKISH PUBLIC ADMINISTRATION

Abstract

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.

Keywords

Stratejik Planlama;Kamusal Hesap Verebilirlik;Performans Esaslı Bütçeleme;Türk Sayıştayı, İşletme, Strategic Planning;Public Accountability;Performance Based Budget;Turkish Court of Accounts, Business Administration

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 3
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    		 Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 Top 10%
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    		 Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
3
Average
Top 10%
Average
gold