A Niyazi ÖZKER

Kamu mali yönetiminde yapısal taraflık etmeni ve son dönem Türkiye sürecinde yapısal kısıtlar

In the study, we attempted to bring out the fact of structural partiality which have remarkable effects on the public financial management and also, we aim to emphasize that this fact directly designate the criterions of the financial performance and inspection in the same process. It is apparent that central government has determined all the fiscal formations connected with institutional obligations in the fiscal laws, and the established applications and approaches of the fiscal institutions expose the structural partiality as a phenomenon having different effect criteria. So, it can be discussed two main structural facts that claim be the cause of the structural partiality in the same period. The first agent, there are the meaningful results of the presented fiscal facts in the frame of the strategically plans connected with fiscal management and inspection. The other one, it apparent that the fact of structural partiality directly connects to the process of knowledge succession and there is that cannot be casted out for the desired fiscal performance to the publically aims in the process.

The structural partiality factor in the public financial management and the restrictions of the structural in the last process of Turkey

In the study, we attempted to bring out the fact of structural partiality which have remarkable effects on the public financial management and also, we aim to emphasize that this fact direcdy designate the criterions of the financial performance and inspection in the same process. It is apparent that central government has determined all the fiscal formations connected with institutional obligations in the fiscal laws, and the established applications and approaches of the fiscal institutions expose the structural partiality as a phenomenon having different effect criteria. So, it can be discussed two main structural facts that claim be the cause of the structural partiality in the same period. The first agent, there are the meaningful results of the presented fiscal facts in the frame of the strategically plans connected with fiscal management and inspection. The other one, it apparent that the fact of structural partiality directly connects to the process of knowledge succession and there is that cannot be casted out for the desired fiscal performance to the publically aims in the process.

PDF

___

AKOTİO, P. (1996), The Management of Public Sector Financial Records: The Implications for Good Government, University of Ghana, Legon.
ARCHAMBAULT, E. (1990), "Public Authorities and Nonprofit Sector in France", Ahneier, H. K. and Seibel, W. (Eds.), The Third Sector Comparative Studies of Nonprofit Organizations, Walter de Gruyter & Co., Berlin, 293-302.
AZUMA, N. (2003), "The Role of Supreme Audit Institution in NPM: International Trend", Government Auditing Review, 10(1), 85-106.
BAC, A. (2007), "External Auditing and Performance Evaluation, with Special Emphases on Detecting Corruption", Local Public Financial Management, Anwar Shah (Ed.), The World Bank: Public Sector Governance and Accountability Series, Washington D.C., 227-254.
BARRIOS, S, İVERSEN P., LEWANDOWSKA M. and SETZER, R. (2009), Determinants of Intra - Euro Area Government Bond Spreads During The Financial Crises, European Commission-Economic and Financial Affairs, Economic Papers 388, November, Brussels.
BRIGNALL, S. and MODELL S. (2000), "An Institutional Perspective on Performance Measurement and Management in The Next Public Sector", Management Accounting Research, 11 (3), 281 -306.
BRYSON, J. M. and ROERING, W. D. (1987), "Applying Private-Sector Strategic Planning in The Public Sector", Journal of American Association, 53(1), Winter, 9-22.
BOUWMAN, M. J., FRISHKOFF, P. A. and FRISHKOFF, P. (1987), "How to Financial Analysis Make Decisions? A Process Model of Investment Screening Decision", Accounting, Organizations and Society, 12(1), 1-29.
CHENHALL, R. H. (2003), "Management Control Systems Design within Its Organizational Context: Findings from Contingency- Based Research and Directions for The Future", Accounting, Organizations and Society, 28, 127-168.
CHOI, B. and HEESEOK, L. (2002), "Knowledge Management Strategy and Its Link to Knowledge Creation Process", Expert Systems with Applications, 23(3), 173-187.
CLAESSENS, S. (2006), "Access to Financial Services: A Review of The Issues and Public Policy Objectives", The World Bank Research Observer, 21(2), FaU, 207-240.
DBUD, (2008), 2008 Yılı Merkezi Yönetim Bütçe Kanununun Değerlendirilmesi, Devlet Bütçe Uzmanları Derneği (DBUD), Ankara.
DESAI, M., DYCK, A. and ZINGALES, L. (2007), "Theft and Taxes", Journal of Financial Economics, 84(3), June, 591-623.
DHS (2006), Financial Management Guide, U.S. Department of Homeland Security, January, Washington.
DİLMEN, R. (2011), "Kurumlarda Stratejik Planlama Performans Yönetimi ve Harcama Yönetimi",
www.kirikkaleilozelidare.gov.tr/ortak_icerik/.../genelgeler/3.ppt (04112011).
DIXON, G. (2005), "Thailand's Quest for Results - Focused Budgeting", Internationaljournal of Public Administration, 28(3), 355-370.
DPT (2009), Stratejik Plan 2009-2013, Mayıs, Ankara: Devlet Planlama Teşkilatı (DPT).
ECA (2005), Assessing Public Financial Management and Accountability in The Context of Budget Transparency in Africa, United Nations Economic Commission for Africa, November, Addis Ababa.
ERKAN, V. (2008), Kamu Kuruluşlarında Stratejik Planlama: Türkiye Uygulaması ve Kuruluşlarda Başarıyı Etkileyen Faktörler, DPT Yayın No: 2759, Ankara.
FERNORO, J. (2011), Introducing Financial Assets Into Structural Models, Central Bank ofs Chile Working Papers, No: 625, Mayo, Santiago.
GOLDSMITH, S. (2008), Governing by Network: Producing Public Value with Private Actors, Harvard University NGA Center for Best Practices: State Summit on Innovative Transportation Funding and Financing, Boston.
GUTHRIE, J., OLSON, O. and HUMPREY, C. (1999), Debating Developments in New Public Financial Management: The Limits of Global Theorizing and Some New Ways Forward", Financial Accountability & Management, 15(3-4), 209-228.
HADDEN, D. (2012), "Succecfull Implemantion of Commetrcial-Off-The Shelf Financial Software for Government", http://http://www.freebalance.com/blog/ (30.10.2012).
HAGEN, T. P. and VABO, S.I. (2005). "Political Characteristics, Institutional Procedures and Fiscal Performance: Panel Data Analyses of Norwegian Local Governments, 1991-1999", European Journal of Political Research, 44, 43-64.
HAGEN T. (2007), "Estimating The Effect of Parliamentary Elections on Primary Budget Deficits in OECD Countries", Economic Bulletin, 8(6), 1-5.
HEDGER, E. and AGHA, K. Z. (2007), "Reforming Public Financial Management When The Politics Aren't Right: A Proposal", Opinion, Overseas Development Institute, November, No: 89, London.
HORN, Murray J. (1995), The Political Economy of Public Administration: Institutiona Choice in The sPublic Sector, Cambridge University Press, New York.
IFAC, International Federation of Accountants (2004), "ISA: 240 Auditor's Responsibility to Consider Fraud in an Audit Financial Statements", Effective December 15 2004, IFAC: New York.
INTERNATIONAL MONETARY FUND AND WORLD BANK (2005), Update on The Assessments and Implementation of Action Plans to Strengthen Capacity of HIPCS's to Track Poverty - Reducing Public Spending, Washington D.C.: International Monetary Fund (IMF).
İNAN, A., (1997), "İç Denetim ve Dış Denetim Kuruşları Arasındaki İlişkilerin Geliştirilmesi", SayıştayDergisi-Özel 25, Nisan - Haziran, 43-59.
JONES, R. (2007), "Financial Accounting and Reporting", Shah, A. (Ed.), Local Public Financial Management, The World Bank- Public Sector Governance and Accountability Series, Washington D.C.
KLOOT, L. and MARTIN, J. (2000), "Strategic Performance Management: A Balanced Approach to Performance Management Issues in Local Government", Management Accounting Research, 11 (2), January, 231-251.
KORSTAD, I. (2005), Direct Budget Support and Corruption, And -Contention Resource Centre (www.U4.no), Chr. Michelson Institute U4ISUE: 1, Bergen.
LEE, R. D. Jr., JOHNSON, R.W. and JOYSE, P. G, (2008), Public Budgeting Systems, 8 th ed., Jones and Bartlett Publishers Inc., Sudbury - MA.
LUNENBURG, F. C. (2010), "Systems of Budget Administration", Focus on Colleges, Universities, and Schools, 4(1), 1-8.
MIMBA, N. SH, HELDEN, GJV. and TILLEMA, S. (2007), "Public Sector Performance Measurement in Developing Countries : A Literature Review and Research Agenda", Journal of Accounting & Organizational Change, 3(3), 192-208.
NORTON, A. and Elson, D., (2002), What's Behind The Budget? Politics, Rights, and Accountability in The Budget Process, Overseas Development Institute, London.
OECD (1997), In Search of Results: Performance Management Practices, OECD, Paris.
OTOOLE, Jr L. J. and Meier, K. J. (2003), Desperately Seeking Selznick: Cooptation and The Dark Side of Public Management in Networks, National Public Management Research Association Conference -October 9-11 2003, Georgetown University, Georgia.
OTT, K. (2006), "Making Public Finance Public: Comparing Croatia, Macedonia, and Ukraine", Ott, K. (Ed.), Making Public Finance Public, Sub National Budget Watch in Croatia, Macedonia, and Ukraine, Local Government and Public Service Reform Initiative Open Society Institute, Layout by Createch Inc., Budapest, 1- 20.
ÖZER, H. (1992), "Performans Denetimi", Sayıştay Dergisi, Ocak - Mart, 30-39.
ÖZKAN, Y. (2009), 5018 Sayılı Kamu Mali Yönetimi ve Kontrolü Kapsamında İç Denetimin Değerlendirilmesi ve Öneriler, Basılmamış Doktora Tezi, M.Ü. Sosyal Bilimler Enstitüsü, İstanbul.
PARKER, L. and Gould G. (1999), "Changing Public Sector Accountability: Critiquing New Directions", Accounting Forum, 23(2), June, 109-135.
POLLITT, C. (2009), "Structural Change and Public Service Performance: International Lessons", Public Money and Management, 29(5), 285-291.
RESMJ GAZETE (R.G.) 10 Ekim 2010, Sayı. 27725, Karar Sayısı. 2010958, Ankara.
ROE, M. J. (1990), "Political an Legal Restraints on Ownership and Control of Public Companies", Journal of Financial Economics, 27(1), September, 7-41.
SÖYLER, İ. (2006), "Kamu Mali Yönetiminin Bütçe Teknik ve Süreçlerindeki Değişiklikler ve Yenilikler Açısından Değerlendirilmesi", Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, Sayı: 16, Aralık, 283-300.
SZULANSK1, G. (2000), "The Process of Knowledge Transfer: A Diachronic Analysis of Stickiness", Organizational Behavior and Human Decision Processes, 82(1), 9-27.
SUDSAWAT, P. (2007), Knowledge Translation: Introduction to Models, Strategies,and Measures, The National Center for The Dissemination of Disability Research at The Southwest Educational Development Laboratory, The University of Wisconsin, Madison.
STATISTICS CANADA (2009), Financial Management System (FMS) 2009, Catalogue Number 68F0023X
THOMAS, J. C. (2006), "Citizen Initiated Contacts with Government Agencies", American Journal of Political Science, 26(3), August, 504-522.
TİSK (2001), Krizden Çıkış ve Zorunlu İstikamet: Vergi ve Bürokrasi Reformları, Türkiye İşveren Sendikaları Konfederasyonları (TİSK) Eylül 2001, Ankara.
UN (1995), Financial Management for Improved Public Management and Development, Twelfth Meeting of Experts on The United Nations Programming Public Administration and Finance, United Nations Secretariat 31 July -11 August, New York.
ULUDÜZ, B. (2008), Performans Esaslı Bütçeleme Sistemi ve Türkiye Uygulaması, (Basılmamış Yüksek Lisans Tezi), Atılım Üniversitesi Sosyal Bilimler Enstitüsü, Ankara.
ULUĞ, F. (2004), "Kamu Yönetimi Temel Kanunu Tasarısı Işığında Kamu Denetim Sisteminde Yeniden Yapılanma", Amme İdaresi Dergisi, 37(2), 97-122.
UPPING P. and OLIVER J. (2011), "Accounting Change Model for the Public Sector: Adapting Luder's Model for Developing Countries", International Review of Business Research Papers, 7(1), 364 - 380.
WAGNER, A. (1990), "The Nonprofit Sector in Switzerland: Taxonomy and Dimensions", Ahneier, H. K. and Seibel, W. (eds.), The Third Sector Comparative Studies of Nonprofit Organizations, Walter de Gruyter & Co., Berlin, 303-312.
YÜKSEL, N. (2005), "Yeni Kamu Mali Yönetim Sistemi ve Düzenleyici Etki Analizi (DEA)", Sayıştay Dergisi, 59, Ekim-Aralık, 47-71.