Özet:

Strategic management refers to the process in which any organization determines its objectives for the future on the basis of a strategy. In this process, strategic plans are an important component of strategic management. Short-term performance programs and activity reports, which are important in determining the extent to which the plans are realized, constitute the other components of strategic management. The strategic management process is closely linked to the concept of accountability. Accountability is the responsibility of the administrations to make them accountable for their decisions. Within the framework of strategic management concept, the vision and purpose of the administrations are determined and operated in line with the strategic plans. In the result of this process, it is determined how much of the activity reports are reached and what problems are encountered. Thus, interested persons can follow strategic management process with strategic plans and activity reports. Along with the widespread use of information and communication technologies, strategic plans and annual reports of public administrations can be quickly achieved. Thus, the development of the strategic management approach strengthens the accountability mechanism. This study examines the interaction between strategic management and accountability in the context of development plans.

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