Accountability and the Changing Function of the Control
Accountability, in terms of ensuring openness in public administration,
is an important attribute. Certain authorities and managers of public
institutions and processes allow evaluation of administrative action. In
traditional public administration accountability included control of bureaucracy by politicians and politicians to account to the public through
elections. In this regard, attention is given to rules of bureaucratic and
legal processes. Accountability in the new public management approach
is committed to ensure more managerial and institutional aspects. It focuses on professional accountability. Broader concept of accountability,
the audit conducted in the manner set out to question the activities of
public administration. Successfully carrying out the objectives of public institutions, in accordance with the fulfilment of the responsibilities
is realized by means of control. Accountability is the only one of the
control mechanisms for administrative functions. In traditional public
administration, accountability is important to ensure the internal audit
and bureaucratic control. In the new public management, accountability
is carried out by means of performance indicators and results-oriented
audits. This new audit approach concentrates on outputs rather than
inputs.
___
- Aksoy, Tamer, Tüm Yönleriyle Denetim, 1. Cilt, Yetkin Yayınları, Ankara, 2006.
Aldons, Malcolm, “Responsible, Representative and Accountable Government”,
Australian Journal of Public Administration, Vol. 60, No.1, 2001, pp.34-42.
Al, Hamza, “Kamu Kesiminde Yeni Denetim Yaklaşımları: Süreç Odaklı Denetimden Sonuç Odaklı Denetime Geçiş”, Amme İdaresi Dergisi, Cilt: 40, Sayı:
4, 2007a, pp.45-61.
Al, Hamza, “Denetimde Piyasalaşma Eğilimleri”, Bilgi, 2007b, 14/1, pp.109-130.
Altuğ, Figen, Mali Denetim, Ezgi Kitabevi, Bursa, 2000.
Ateş, Hamza, “Yeni Kamu İşletmeciliği Yaklaşımı Bağlamında Hesap Verebilirlik”,
(Edt: Bekir Parlak), Kamu Yönetiminde Yeni Vizyonlar, Alfa Aktüel Yayınları,
Bursa, 2011, pp.181-223.
Aucoin, Peter and Ralph Heintzman, “The Dialectics of Accountability for Performance in Public Management Reform”, International Review of Administrative
Sciences, Vol: 66, 2000, March, pp.45-55.
Aydın, Ahmet Hamdi, Kamu Yönetimi, Seçkin Yayıncılık, Ankara, 2012.
Ataoğlu, Bilge Terken, Performans Denetiminde Bütçe Kurgusunun Kamuda Kurumsal Kültüre Etkisi, Süleyman Demirel Üniversitesi SBE Yayımlanmamış
Yüksek Lisans Tezi, Isparta, 2010.
Assosai, Auditing Guidelines, Performans Denetim Rehberi, Çev. Sacit Yörüker,
Baran Özeren, Sayıştay Başkanlığı Araştırma, İnceleme, Çeviri Dizisi: 24, 2002,
http://www.sayıştay.gov.tr/yayın/yayın3.asp?id=91, (20.4.2011).
Aktan, Coşkun Can, Serpil Ağcakaya, Dilek Dileyici, “Kamu Maliyesinde Hesap
Verme Sorumluluğu ve Malî Saydamlık”, (Edt: Coşkun Can Aktan, Dilek
Dileyici, İstiklâl Yaşar Vural), Kamu Maliyesinde Çağdaş Yaklaşımlar, İkinci
Baskı, Seçkin Yayıncılık, Ankara, 2006, pp.169-184.
Baş, Hasan, “Hesap Verme Sorumluluğu ve Kamu Mali Yönetimi ve Kontrol
Kanunu”, 20. Türkiye Maliye Sempozyumu (23-27 Mayıs), Denizli, 2005, pp.400-
416.
Barberis, Peter, “The New Public Management and a New Accountability”, Public
Administration, Vol.76, Autumn, 1998, pp.451-470.
Barzelay, Michael, “Performance Auditing and the New Public Management:
Changing Roles and Strategies of Central Audit Institutions”, Performance
Auditing and the Modernisation of Government, Head of Publications Service,
OECD, France, 1996, pp.15-57.
Behn, Robert, Rethinking Democratic Accountability, The Brookings Institution Press,
Washington D.C, 2001.
Bertelli, Antony and Laurance E. Lynn, “Managerial Responsibility”, Public Administration Review, Vol.63, No.3, 2003, pp.259-268.
Biricikoğlu, Hale ve Serdar Gülener, “Hesap Verebilirlik Anlayışındaki Değişim ve
Türk Kamu Yönetimi”, Türk İdare Dergisi, Sayı: 459, 2008, pp.203-224.
Boyne, George, Julian Gould-Williams, Jennifer Law and Richard Walker, “Plans,
Performance Information and Accountability: The Case of Best Value”, Public
Administration, Vol:80, No:4, 2002, pp.691-710.
Bovens, Mark, “Public Accountability”, Eds. Guy Peters, J. Pierre, Handbook of Public Administration, Sage, London, 2003, pp.182-208.
Bovens, Mark, “Analysing and Assessing Accountability: A Conceptual Framework”, European Law Journal, Vol:13, No:4, 2007, pp.447-468.
Bovens, Mark, “Two Concepts of Accountability: Accountability as a Virtue and as
a Mechanism”, West European Politics, Vol:33 No:5, 2010, pp.946-967.
Caiden, Gerald, “The Problem of Ensuring the Public Accountability of Public Officials”, Eds. J. G. Jabbra and O. P. Dwivedi, Public Services Accountability: A
Comparative Perspective, Kumarian, USA, 1998, pp.17-38.
Cendon, Antonio Bar, “Accountability and Public Administration: Concepts, Dimensions, Developments”, 2004, http://unpan1.un.org/intradoc/groups/public/documents/nispacce/unpan006506.pdf, (27.07.2009).
Eryılmaz, Bilâl, Bürokrasi ve Siyaset, Dördüncü Baskı, Alfa Yayınları, İstanbul, 2010.
Eryılmaz, Bilâl ve Hale Biricikoğlu, “Kamu Yönetiminde Hesap Verebilirlik ve
Etik”, İş Ahlâkı Dergisi, Cilt:4, Sayı:7, 2011, pp.19-45.
Gray, Andrew, B. Jenkins, B. Segsworth , Budgeting, Auditing and Evaluation Functions and Integration in Seven Governments, Transaction Publishers, New Brunswick, 1992.
Gören, İhsan, Kamu Mali Yönetiminin Yeniden Yapılandırılması ve Denetim, Kamu
Mali Yönetiminin Düzenlenmesi Bağlamında Sayıştay Semineri, TESEV, 1999,
http://www.tesev.org.tr/dosyalar/kamu_denetim/kamu_mali_yönetimininyeniden_yapılandırılması_ve_denetim.zip, (28.3.2006).
Haque, Shamsul, “Significance of Accountability under the New Approach to Public Governance”, International Review of Administrative Sciences, 66 (4), 2000,
pp.599-617.
Hodge, A. Graeme, “Accountability”, Eds. Philip Anthony O’Hara, Public Policy
and Political Economy, International Encyclopaedia of Public Policy, Vol:3, Global
Political Economy Research Unit, Perth WA Australia, 2009, pp.1-17.
Hughes, E. Owen, Public Management and Administration: An Introduction, Palgrave
Macmillan, USA, 2003.
Kluvers, R.V and J. Tippett, “Mechanisms of Accountability in Local Government:
An Exploratory Study”, International Journal of Business and Management, 5 (7),
2010, pp.46-53.
Köse, H. Ömer, “Yüksek Denetimde Çağdaş Gelişmeler ve Sayıştay’ın Kanunu”,
Sayıştay Dergisi, Sayı: 65, Nisan-Haziran, 2007, pp.111-151.
Kubalı, Derya, “Performans Denetimi”, Amme İdaresi Dergisi, Cilt: 32, Sayı:1, 1999,
pp.31-62.
Kurdoğlu, Halil İbrahim, Türk Kamu Yönetimindeki Denetim Sisteminin Şeffaflık
ve Hesap Verebilirlik Açısından İncelenmesi, Selçuk Üniversitesi SBE
Yayımlanmamış Yüksek Lisans Tezi, Konya, 2008.
Khan, Muhammed Arkan, “Performans Denetiminin Esasları”, Sayıştay Dergisi,
Sayı:17, Ekim-Aralık, 1997, pp.64-94.
Lindberg, Staffan, “Mapping Accountability: Core Concept and Subtypes”, International Review of Administrative Sciences, 79 (2), 2013, pp. 202-226.
Maliye Bakanlığı, Ulusal ve Uluslararası Çalışmalar Işığında Kamu Mali Yönetim
Kanunu, Ankara, 2004.
Mccandless, Henry and D. Wright, “Enhancing Public Accountability”, The Journal
of Public Sector Management, 24 (2), 1993, pp.110-118.
Molnár, Mónika, “The Accountability Paradigm: Standards of Excellence”, Public
Management Review, 10:1, 2008, pp.127-137.
Mulgan, Richard, “Accountability: An Ever-Expanding Concept?”, Public Administration, 78 (3), 2000, pp.555-573.
Mulgan, Richard, Holding Power to Account: Accountability in Modern Democracies,
Palgrave Macmillan, UK, 2003.
Okur, Yaşar, Türkiye’de Kamu Denetimi Değişim Süreci ve Performans Denetimi, Nobel
Yayınevi, Ankara, 2007.
Özbaran, Hakan, “Kamu Kesiminde Hesap Verme Sorumluluğu Uygulamalarının
Modernizasyonu”, Sayıştay Başkanlığı Araştırma ve Tasnif Grubu Bilgi Notu,
2001, http://www.sayıştay.gov.tr/yayin/elek/ektupana2.asp?id=278, (5.9.2009).
Peters, B. Guy, “Performance Based Accountability”, Edt: Anvar Shah, Performance
Accountability and Combating Corruption, The World Bank, Washington D.C,
2007, pp.1-20.
Q’loughlin, George, “What is Bureaucratic Accountability and How Can We Measure It? Administration&Society, Vol.22, No.3, 1990, pp. 275-302.
Radin, Berly A. and Barbara Romzek, “Accountability Expectations in an Intergovernmental Arena: The National Rural Development Partnership”, The Journal
of Federalism, 26:2, Spring, 1996, pp.59-78.
Romzek, Barbara, “Accountability of Congressional Staff’, Journal of Public Administration Research and Theory, 10 (2), 2000, pp.413-446.
Samsun, Nihal, “Hesap Verebilirlik ve İyi Yönetişim”, İyi Yönetişimin Temel
Unsurları, T.C. Maliye Bakanlığı Avrupa Birliği ve Dış İlişkiler Dairesi
Başkanlığı Yayınları, Ayrıntı Basımevi, Ankara, 2003, pp.18-33.
Schacter, Mark, “When Accountability Fails: A Framework for Diagnosis and Action”, Policy Brief: 9, 2000, http://www.iog.ca/publications/policybrief9.pdf,
(5.9.2012).
Scott, Colin, “Accountability in the Regulatory State”, Journal of Law and Society,
Vol.27, No:1, 2000, pp.38-60.
Schwartz, Robert, “Accountability in New Public Management”, Edt. Eran Vigoda, Public Administration: An Interdisciplinary Critical Analysis, Marcel Dekker,
USA, 2002, pp.63-84.
Stoker, Gerry, “Quangos and Local Democracy”, Eds. M. V. Flinders and M. J.
Smith, Quangos, Accountability and Reform: The Politics of Quasi Government, Palgrave Macmillan, UK, 1999, pp.40-53.
State Services Commission (1998), Assessment of the State of the New Zealand Public
Service, Occasional Paper, No:1, Wellington, 1998.
Şentürk, Hulusi, Belediyelerde Performans Yönetimi, 2. Baskı, İlke Yayıncılık, İstanbul,
2005.
Taner, Ahmet, “Kamu Yönetiminde Yeniden Yapılanma Arayışları ve Hesap Verme Sorumluluğuna Etkileri”, Sayıştay Dergisi, Sayı:85, Nisan-Haziran, 2012,
pp.27-46.
Tortop, Nuri ve diğerleri, Yönetim Bilimi, Gözden Geçirilmiş 8. Baskı, Nobel
Yayınevi, Ankara, 2010.
Williems, Tom and Wouter Van Dooren (2012), “Coming to Terms with Accountability”, Public Management Review, 14:7, pp.1011-1036.