Abstract:

The purpose of this study is to determine the factors that provide effectiveness in the public sector budgeting process. With this aim, it is applied questionnaire a sampling consisting of 500 students studying at the Faculty of Economics and Administrative Sciences Dumlupınar Universities in Kütahya and the analysis was conducted with 468 questionnaires. In the evaluation of the data of the study, SPSS AMOS 22 statistical program and structural equatıon model were used. According to the results of structural equatıon model examining the factors that provide efficiency in the budgeting process, it is concluded that the applications of transparency are positive effects and the participation applications have negative effects on this process. Moreover, transparency and participatory applications in the budgeting process with the intermediary role accountability applications related between budgeting effectiveness has been analyzed with the structural equation model. As a result of analysis; it was determined that transparency and participation applications have a positive and significant effect on accountability applications, the accountability applications have statistically insignificant effect on budgeting effectiveness. It is also determined that accountability applications don’t have intermediation role on the relation between budgeting effectiveness with transparency and participatory applications in the budgeting process.

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